|
|
| (2 intermediate revisions by the same user not shown) |
| Line 1: |
Line 1: |
| | {{process | | {{process |
| | |process_official_title=Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States (M-S) within the European Union (EU) | | |process_official_title=Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States (M-S) within the European Union (EU) |
| − | |process_alternative_titles=VAT refunds by EU countries | + | |process_alternative_titles=VAT refunds by EU countries, Get VAT refund from EU countries (for businesses) |
| | |process_description=The procedure is intended for use by VAT taxable business undertakings which may submit online VAT refund applications for business expenses incurred in another EU Member State. | | |process_description=The procedure is intended for use by VAT taxable business undertakings which may submit online VAT refund applications for business expenses incurred in another EU Member State. |
| | + | |
| | Applications are submitted electronically via the Independent Public Revenue Authority (AADE) portal before 30 September of the calendar year following the refund period. | | Applications are submitted electronically via the Independent Public Revenue Authority (AADE) portal before 30 September of the calendar year following the refund period. |
| | |process_org_owner_is_private=No | | |process_org_owner_is_private=No |
| Line 9: |
Line 10: |
| | |process_provision_org_group=8210 | | |process_provision_org_group=8210 |
| | |process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION | | |process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION |
| − | |process_remarks=The VAT refund procedure for business undertakings incurring expenses in a Member State other than the one in which they are established applies in all EU Member States (M-S), in accordance with Directive 2008/9/EU. VAT refund applications must be made online to the tax authority in the undertaking’s Member State of establishment. Provided that the conditions set out in the Directive are met, the tax authorities of the undertaking’s Member State of establishment will then forward the application electronically to the competent authorities of the Member State in which the expenses were incurred within 15 days of the date on which the application was submitted. | + | |process_remarks=The VAT refund procedure for business undertakings incurring expenses in a Member State other than the one in which they are established applies in all EU Member States (M-S), in accordance with Directive 2008/9/EU. |
| | + | |
| | + | VAT refund applications must be made online to the tax authority in the undertaking’s Member State of establishment. Provided that the conditions set out in the Directive are met, the tax authorities of the undertaking’s Member State of establishment will then forward the application electronically to the competent authorities of the Member State in which the expenses were incurred within 15 days of the date on which the application was submitted. |
| | |process_estimated_implementation_duration_min=P1M | | |process_estimated_implementation_duration_min=P1M |
| | |process_estimated_implementation_duration_max=P8M | | |process_estimated_implementation_duration_max=P8M |
| Line 18: |
Line 21: |
| | |process_usage=Other | | |process_usage=Other |
| | |process_output_type=Citizen information (software), Payment Document Production | | |process_output_type=Citizen information (software), Payment Document Production |
| − | |process_source=EU-GO (support), gov.gr, SDG
| |
| | |process_provided_to=Businesses | | |process_provided_to=Businesses |
| | |process_tax_type=Applications | | |process_tax_type=Applications |
| Line 39: |
Line 41: |
| | |process_evidence_step_total_number=0 | | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| | + | |process_source=EU-GO (support), gov.gr, SDG |
| | |process_sdg_codes=L1 | | |process_sdg_codes=L1 |
| | + | |process_govgr_codes=15208 |
| | + | |process_govgr_full_info=15208 |
| | |process_application_type=Application | | |process_application_type=Application |
| | |process_application_submission_type=Submitted by the applicant (digital) | | |process_application_submission_type=Submitted by the applicant (digital) |
| Line 61: |
Line 66: |
| | |process_conditions_name=The applicant (undertaking) must have incurred costs in the EU Member State to which the application is addressed. | | |process_conditions_name=The applicant (undertaking) must have incurred costs in the EU Member State to which the application is addressed. |
| | Prerequisites for refund of the tax are that, during the period to which the refund relates, the enterprise must: | | Prerequisites for refund of the tax are that, during the period to which the refund relates, the enterprise must: |
| − | a) be a person subject to payment of VAT in Greece; | + | *a) be a person subject to payment of VAT in Greece; |
| − | b) must NOT: | + | *b) must NOT: |
| − | - have conducted their economic activity from registered offices or maintained a permanent establishment from which economic activity is conducted in the Member State of refund;
| + | ** have conducted their economic activity from registered offices or maintained a permanent establishment from which economic activity is conducted in the Member State of refund; |
| − | - have supplied goods or services in the Member State of refund in the period covered by application for refund, with the exception of: a) the supply of transportation and related services which are exempt from tax since they relate to the import or export of goods or international transport; b) the supply of goods or services for which the recipient thereof (the applicant) is the designated person liable for payment of the tax in accordance with provisions in currently force. In addition, the goods or services supplied to them must have been used in transactions taxable within the territory of the country and in respect of which VAT would be deductible if they were carried out in the Member State of refund, or used to deliver supplies of goods or provide services in respect of which the recipient thereof is designated as the person liable for payment of VAT in the Member State of refund.
| + | ** have supplied goods or services in the Member State of refund in the period covered by application for refund, with the exception of: |
| | + | *** a) the supply of transportation and related services which are exempt from tax since they relate to the import or export of goods or international transport; |
| | + | ***b) the supply of goods or services for which the recipient thereof (the applicant) is the designated person liable for payment of the tax in accordance with provisions in currently force. In addition, the goods or services supplied to them must have been used in transactions taxable within the territory of the country and in respect of which VAT would be deductible if they were carried out in the Member State of refund, or used to deliver supplies of goods or provide services in respect of which the recipient thereof is designated as the person liable for payment of VAT in the Member State of refund. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 272: |
Line 279: |
| | |process_step_description=A negative VAT refund decision will be drafted and issued. Notification of the decision to the Greek business undertaking will be done via the VAT refunds online application. | | |process_step_description=A negative VAT refund decision will be drafted and issued. Notification of the decision to the Greek business undertaking will be done via the VAT refunds online application. |
| | The applicant can access information regarding the issuance of a decision via their personalised myAADE account. | | The applicant can access information regarding the issuance of a decision via their personalised myAADE account. |
| − | }}
| |
| − | {{process provision digital locations
| |
| − | |process_provision_digital_location_title=VAT refund applications to EU countries
| |
| − | |process_provision_digital_location_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee
| |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
