ΔΔ:Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States within the European Union

34c3d569-7e8e-4b7c-b7f1-9a3a3ab08140 486144 Επιστροφή ΦΠΑ από χώρες της ΕΕ

• At a Glance
• Basic information
• Application
• What you will need
• Requirements
• Fees
• Related
• Output
• Steps
• Digital steps
• Other information
• Feedback
• Legislation
• Categories
• Show Procedure
  • Steps
  • Digital Steps

At a glance

Points of service

DIRECTORATE FOR INDIRECT TAXATION, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

• National Single Digital Gateway – gov.gr

Number of required documents

1

Fees

Provided without cost

Estimated Time

1 to 8 months

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.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure

Service / organizational unit of a authority entity

DIRECTORATE FOR INDIRECT TAXATION

Provided to

Businesses

Related links

Notes

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.

Last update

21/11/2024

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital)

Title

Αpplication for a refund of VAT to a Member State of the EU

Relevant link

https://www.aade.gr/epicheireseis/phorologikes-yperesies/phpa/aitese-epistrophes-phpa-pros-chores-tes-ee

What you will need

Means of authentication, identification and signature

Identification document, Identification with TAXISnet codes

Print

Requirements

Fees

Related

Means of redress or appeal:

Other Αppeal against a rejection decision (in whole or in part) to the competent authorities of the Member State of refund (in accordance with the formalities and within the time limits provided for the exercise thereof under the national law of the Member State in question).

Rules concerning a lack of reply from the competent authority and the legal consequences for the use:

Tacit rejection

Output & Results

Output

Citizen information (software), Payment Document Production

Steps

Digital steps

Other information

Alternative titles

VAT refunds by EU countries, Get VAT refund from EU countries (for businesses)

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)

Languages supported

Greek, English

Legislation

Categories

Τype of procedure

Applications

Trigger

Applied for

Trigger (submission method)

Application (digital)

Life events

Value added tax (VAT)

Type

Outgoing

L1

   ΔΔ
   
   5
   0
   0
   

   73401
   
   No
   43425300
   5920320
   
   
   
   
   Identification document, Identification with TAXISnet codes
   749594
   
   
   
   15208
   8210
   
   EU-GO (support), gov.gr"gov.gr" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property., SDG"SDG" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property.
   Other

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. 0.00 0.00 1 0 0 }} 1 month}} 8 months}}

1 Possession of passwords to enter software The applicant must have TAXISnet codes.

Link https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet

No No

2 Tax 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:

• a) be a person subject to payment of VAT in Greece;
• 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 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.

No No

3 Tax The applicant must not be covered by the exemption for small enterprises or the special scheme for farmers.

No No

4 Time limit The refund period must not be greater than one calendar year or less than 3 calendar months. The VAT refund application may however cover a period of less than 3 months if the period in question represents the remainder of the calendar year.

No No

5 Tax What is the minimum amount of refund that can be claimed? EUR 400 or the equivalent in any national currency, if the refund period is greater than 3 months but less than one calendar year; EUR 50 or the equivalent in any national currency, if the refund period is a calendar year or the remainder of a calendar year.

No No

1 Scanned copies of supporting documents Tax certificate

Scanned copies of supporting documents

Relevant link: https://www.aade.gr/sites/default/files/2016-12/attachments el20101025.pdf

Submission by: Submitted by the applicant (digital)

Notes: If the Member State of refund requires it, an electronic file with a maximum size of 5Mb (megabytes) shall accompany the application. This file shall contain scanned electronic copies of supporting documents showing a minimum taxable value of EUR 250 for fuel and EUR 1 000 for other items.

Document submitted under requirements: No

No 7259

European Directive 2008/9/EC 2008

Description Council Directive laying down detailed rules for the refund of value added tax, as provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State.

Legal references https://eur-lex.europa.eu/legal-content/EL/TXT/?uri=celex%3A32008L0009

Law 34 2859 2000 248 Α

Description Ratification of the Value Added Tax Code.

Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20000100248

Ministerial Decision 14 ΠΟΛ. 1003 2010 99 Β

Description Refund of value added tax to undertakings that incur expenses in a Member State other than the one in which they are established, in accordance with the provisions of Article 34(2) to (9) of the VAT Code (Law 2859/2000).

Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20100200099

European Regulation 904 2010

Description EU Council Regulation on administrative cooperation and combating fraud in the field of value added tax.

Legal references https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904

European Directive 2010/24/EU 2010

Description Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.

Legal references https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024

Decision of an Independent Authority A.1208 2020 4398 Β

Description Amendment to Circular 1003/15.01.2010 (Government Gazette, Series II, No 99) ‘Refund of value added tax to undertakings which incur expenses in a Member State other than the one in which they are established, in accordance with the provisions of Article 34(2) to (9) of the VAT Code (Law 2859/2000)’.

ΑΔΑ Ω68Λ46ΜΠ3Ζ-ΨΔΓ

1 Application

Responsible for Implementation Competent body

Μethod of Implementation Software action

Description Completion of VAT refund applications by Greek business undertakings for submission to EU Member States using the Independent Authority for Public Revenue (AADE) VAT refunds the application, either via the undertaking’s personalised information, or through the AADE hyperlink under the section Business/Tax Services/VAT Refund Application to EU countries.

Notes https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee

No No

PT2H PT30M

2 System check of the application via TAXIS

Responsible for Implementation Competent body

Μethod of Implementation Software action

Description The applicant’s details and their tax identification number are verified, and their application is validated.

No No

PT5M PT1M

3 Receipt of refund application by the competent department

Responsible for Implementation Competent Department

Μethod of Implementation Manual Action

Description The VAT refund application to an EU Member State from a Greek business undertaking is accepted electronically by the Greek tax authority (Department of VAT Refunds to EU and non-EU business undertakings) via the TAXISnet online network.

Notes The applicant will receive an electronic receipt notification in their MyAADE personalised information account.

No No

P15D P1D

4 The refund application will then be checked by the head of the competent department.

Responsible for Implementation Responsible Head of Department

Μethod of Implementation Manual Action

Description Checks are carried out before the application is forwarded to the other Member State for potential rejection under the circumstances indicated below: a) a check to identify any entries with the same application number (amending applications); b) a check to determine whether the applicant is registered under the regular VAT regime or not; c) conversion of foreign currency amounts indicated in the application into euros, for example where applications are submitted to countries that have not yet adopted the euro as their currency, since applications by Greek business undertakings are submitted in the currency used by respective country.

No No

PT30M PT1M

5 Approval and forwarding of the refund application to the other Member State

Responsible for Implementation Responsible Head of Department

Μethod of Implementation Software action

Description The application shall be transmitted (by electronic means) to the competent authorities of the country where the expenses were incurred within 15 days of the date of its submission.

Yes No

4

6 Return (rejection) of the refund application

Responsible for Implementation Responsible Head of Department

Μethod of Implementation Software action

Description If the application does not meet the conditions laid down in Directive 2008/9/EC, then it will not be forwarded to the Member State for refund. The undertaking will be notified by email sent to their respective personalised MyAADE account.

Yes Yes

P15D P1D

4

7 Receipt of the request for reimbursement by the competent tax authorities of the Member State of refund

Responsible for Implementation Other

Μethod of Implementation Software action

Description The application shall be received by the Member State of refund and a confirmation message shall appear in the company's tab, under the status of the refund application.

Yes No

P15D P1D

5

8 Verification of the VAT refund application by the competent tax authority of the Member State of refund

Responsible for Implementation Other

Μethod of Implementation Manual Action

Description The competent authority in the Member State of refund has a deadline of 4 months from receipt of the application within which it must notify the applicant of its decision, that is, to decide whether it is going to fully or partially approve the application, reject it, or request additional information. If additional information is requested, the Member State of refund has an additional 2 months from receipt of the information to notify the applicant of its decision.

Notes Where the Member State of refund requests further additional information, it must without exception notify the applicant of its decision within eight months of receipt of the application.

No No

P8M P1M

9 Payment of the approved amount by the Member State of refund to the account entered on the application form by the applicant undertaking

Responsible for Implementation Other

Μethod of Implementation Manual Action

Description If the application is approved in whole or in part, a favourable decision to refund will be drafted and issued, specifying whether full or partial payment is due). Refunds of the approved amount must be paid within 10 working days at the latest. The applicant can access information regarding the issuance of a decision via their personalised myAADE account.

Yes Yes

P255D P45D

8

10 Rejection of the applicant’s refund application by the Member State of refund

Responsible for Implementation Other

Μethod of Implementation Manual Action

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.

Yes Yes

P8M P1M

8

Frequently asked questions

https://www.aade.gr/sites/default/files/2017-01/FAQs epistrof fpa ee.pdf Frequently asked questions

User manual

https://www.aade.gr/sites/default/files/2016-12/VatRef Manual el.pdf User manual

Contact

https://www.aade.gr/menoy/aade/epikoinonia Contact