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

From National Registry of Administrative Public Services
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|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)
−
|process_application_description=Request for reimbursement of VAT to EU Member States
+
|process_application_description=Αpplication for a refund of VAT to a Member State of the EU
 
|process_application_related_url=https://www.aade.gr/epicheireseis/phorologikes-yperesies/phpa/aitese-epistrophes-phpa-pros-chores-tes-ee
 
|process_application_related_url=https://www.aade.gr/epicheireseis/phorologikes-yperesies/phpa/aitese-epistrophes-phpa-pros-chores-tes-ee
 
}}
 
}}
Line 53: Line 53:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
−
|process_conditions_name=Applicant to be TAXISnet code holder
+
|process_conditions_name=1. The applicant must have TAXISnet codes.
 
|process_conditions_url=https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
|process_conditions_url=https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
}}
 
}}
Line 60: Line 60:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_name=The applicant (undertaking) should have incurred expenditure in the EU Member State where the application is addressed. A condition for the refund of the tax is that, during the period covered by the refund: (a) be taxable person in Greece; (b) have: - place of business or permanent establishment from which his economic activity is carried out in the Member State of refund; - carry out delivery of goods or services to the Member State of refund, with the exception of: (a) supply of transport services and related services exempted from taxes related to the importation or export of goods or international transport; (b) supply of goods/services for which the customer is designated as the person liable for payment of the tax in accordance with the applicable provisions; and (b) supply of goods or services supplied to him or his services to him for tax purposes in the Member State for whom he/she would be entitled to deduct the tax; or
+
|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:
 +
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
 
}}
 
}}
 
{{process conditions
 
{{process conditions
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|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_name=The applicant shall not be subject to the exemption scheme for small enterprises or to the special scheme for farmers.
+
|process_conditions_name=The applicant must not be covered by the exemption for small enterprises or the special scheme for farmers.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
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|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Time limit
 
|process_conditions_type=Time limit
−
|process_conditions_name=The refund period shall not be more than one calendar year or less than three calendar months; the VAT refund application may, however, relate to a period less than three months, if that period corresponds to the remainder of the calendar year.
+
|process_conditions_name=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
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 78: Line 83:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_name=The minimum (requested) refund amount shall be: EUR 400 or the equivalent in each national currency if the refund period is between 3 months and less than one calendar year or EUR 50 or the equivalent in each national currency if the refund period is one calendar year or the rest of the calendar year.
+
|process_conditions_name=5. 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.
 
}}
 
}}
 
{{process evidences
 
{{process evidences

Revision as of 09:29, 27 March 2023



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

At a glance

Points of service

DIRECTORATE FOR INDIRECT TAXATION, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

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

Authority responsible for the provision of the procedure

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

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

14/04/2025

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 Actions against rejection (in whole or in part) of a decision before the competent authorities of the Member State of refund (according to the formalities and within the time limits laid down for the exercise of the decision in the Member State in question)

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

        Tacit rejection

        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).

        Output & Results

        Output

        Citizen information (software), Payment Document Production

        Steps

          Digital steps

            Other information

            Alternative titles

            VAT refunds by EU countries

            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

            Ways of provision

            Establishment

            Legislation

              Categories

              Τype of procedure

              Applications

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Value added tax (VAT)

              Type

              Outgoing

              End of Process

              Ιndefinite

              L1


            • 1 Possession of passwords to enter software 1. 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 5. 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

              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 required by the Member State of refund, receives together with the request an electronic file with a maximum capacity of 5Mb (Megabytes). This file includes scanned electronic copies of the documents with a lower value of costs of 250 Euros for fuels and 1000 Euros for other cases.

              Document submitted under requirements: No


              No

            • European Directive 2008/9/ΕΚ 2008

              Description Council Directive laying down detailed rules on the refund of value added tax provided for in Directive 2006/112/EC to taxable persons not established in the Member State - 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 Crying Value Added Tax Code

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

            • Ministerial Decision 14 ΠΟΛ. 1003 2010 99 Β

              Description Reimbursement of value added tax to undertakings carrying out expenditure in another Member State from which they are established in accordance with the provisions of paragraphs 2 to 9 of Article 34 of the VAT Code (n. 2859/2000).

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

            • Rule 904 2010

              Description 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/ΕΕ 2010

              Description Mutual assistance between EU countries 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 Modification of MOL 1003/15.01.2010 (B'99) ‘Reimbursement of value added tax to undertakings which carry out expenditure in another Member State from which they are established in accordance with the provisions of paragraphs 2 to 9 of Article 34 of the VAT Code (Law 2859/2000)’.

              ΑΔΑ Ω68Λ46ΜΠ3Ζ-ΨΔΓ

            • 1 Submission of the application

              Responsible for Implementation Competent body

              Μethod of Implementation Software action

              Description Completion of the request for reimbursement of VAT by Greek company to K.E.M. through access to the VAT Refunds application of the ADI either through the company's personalised information or via the ADI overlink in the Business/Forum Services/Applicant's Return Request to EU countries.

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

              No No


            • 2 Systematic Control of Applicability to Taxis

              Responsible for Implementation Competent body

              Μethod of Implementation Software action

              Description Identification of the applicant, verification of his VAT and verification of the validity of his application shall be carried out.

              No No


            • 3 Receipt of a return request from the competent authority

              Responsible for Implementation Competent Department

              Μethod of Implementation Manual Action

              Description The application for reimbursement of VAT paid by Greek company to EU-MM is received online through the TAXISnet electronic network by the Greek tax authority (Department of VAT returns to businesses within and outside the EU).

              Notes The applicant shall receive an electronic receipt of the personalised information of MyADE.

              No No


            • 4 Checking for applications for reimbursement by the Head of Division

              Responsible for Implementation Responsible Head of Department

              Μethod of Implementation Manual Action

              Description A check shall be carried out to further the application to the other party or to reject it in the following cases: (a) check on any entries with the same application number (modification applications); (b) check whether the applicant is part of the normal VAT regime or not; (c) conversion of any foreign currency of the request into the euro (e.g. where applications are submitted to countries that have not yet entered monetaryly in the euro and consequently the requests of the Greek companies are submitted to the currency of the country concerned.

              No No


            • 5 Adoption and dispatch of the request for reimbursement to the other Member States.

              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 in which the expenditure has been incurred within 15 days of the date of its submission.

              Yes No


            • 6 Refunds (rejection) of refund application

              Responsible for Implementation Responsible Head of Department

              Μethod of Implementation Software action

              Description The application does not fulfil the conditions laid down in Directive 2008/9/EC and is therefore not transmitted to the Member State of refund.

              Yes Yes


            • 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


            • 8 Checking for the VAT refund application by the tax authority of the Member State of refund

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description The competent authority of the Member State of refund shall have four (4) months from the date of receipt of the request to notify the applicant of its decision, i.e. to approve in whole or in part, or to reject the request, or to request additional information.

              Notes Where the Member State of refund has requested further additional information, it shall in any event notify the applicant of its decision within eight (8) months of receipt of the request.

              No No


            • 9 Payment of an authorised amount by the Member State of refund to the account completed by the applicant

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description Where the application is approved in whole or in part, a return decision (in whole or in part) shall be drawn up and issued; the amount approved shall be returned no later than 10 working days.

              Yes Yes


            • 10 Rejection of the request for refund by the Member State of refund

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description A rejection of a VAT return decision notified to the applicant through the application of VAT Refunds to the requesting Greek company is drafted and issued. The applicant can be informed of the decision by means of Personal Information to myADE.

              Yes Yes




            • Frequently Asked Questions


            • Manual of use


            • Communication
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Submission_of_an_application_for_refund_of_Value_Added_Tax_(VAT)_by_Greek_business_undertakings_to_Member_States_within_the_European_Union&oldid=62718"
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