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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Submission of the application | + | |process_step_title=1. Application |
| | |process_step_official=Competent body | | |process_step_official=Competent body |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| | |process_step_duration_min=1800.0 | | |process_step_duration_min=1800.0 |
| | |process_step_duration_max=7200 | | |process_step_duration_max=7200 |
| − | |process_step_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. | + | |process_step_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. |
| | |process_step_note=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee | | |process_step_note=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee |
| | }} | | }} |
| Line 162: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Systematic Control of Applicability to Taxis | + | |process_step_title=2. System check of the application via TAXIS |
| | |process_step_official=Competent body | | |process_step_official=Competent body |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| | |process_step_duration_min=60 | | |process_step_duration_min=60 |
| | |process_step_duration_max=300 | | |process_step_duration_max=300 |
| − | |process_step_description=Identification of the applicant, verification of his VAT and verification of the validity of his application shall be carried out. | + | |process_step_description=: the applicant’s details and their tax identification number are verified, and their application is validated. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 173: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Receipt of a return request from the competent authority | + | |process_step_title=3. Receipt of refund application by the competent department |
| | |process_step_official=Competent Department | | |process_step_official=Competent Department |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=86400 | | |process_step_duration_min=86400 |
| | |process_step_duration_max=1296000 | | |process_step_duration_max=1296000 |
| − | |process_step_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). | + | |process_step_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. |
| − | |process_step_note=The applicant shall receive an electronic receipt of the personalised information of MyADE. | + | |process_step_note=The applicant will receive an electronic receipt notification in their MyAADE personalised information account |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 185: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Checking for applications for reimbursement by the Head of Division | + | |process_step_title=The refund application will then be checked by the head of the competent department. Description |
| | |process_step_official=Responsible Head of Department | | |process_step_official=Responsible Head of Department |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=60 | | |process_step_duration_min=60 |
| | |process_step_duration_max=1800 | | |process_step_duration_max=1800 |
| − | |process_step_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. | + | |process_step_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. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_previous_child_selector=4 | | |process_step_previous_child_selector=4 |
| | |process_step_previous_child=4 | | |process_step_previous_child=4 |
| − | |process_step_title=Adoption and dispatch of the request for reimbursement to the other Member States. | + | |process_step_title=5. Approval and forwarding of the refund application to the other Member State |
| | |process_step_official=Responsible Head of Department | | |process_step_official=Responsible Head of Department |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_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. | + | |process_step_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 |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 209: |
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| | |process_step_previous_child_selector=4 | | |process_step_previous_child_selector=4 |
| | |process_step_previous_child=4 | | |process_step_previous_child=4 |
| − | |process_step_title=Refunds (rejection) of refund application | + | |process_step_title=6. Return (rejection) of the refund application |
| | |process_step_official=Responsible Head of Department | | |process_step_official=Responsible Head of Department |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| | |process_step_duration_min=86400 | | |process_step_duration_min=86400 |
| | |process_step_duration_max=1296000 | | |process_step_duration_max=1296000 |
| − | |process_step_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. | + | |process_step_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 |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 233: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Checking for the VAT refund application by the tax authority of the Member State of refund | + | |process_step_title=8. Verification of the VAT refund application by the competent tax authority of the Member State of refund |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=2592000 | | |process_step_duration_min=2592000 |
| | |process_step_duration_max=20736000 | | |process_step_duration_max=20736000 |
| − | |process_step_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. | + | |process_step_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. |
| − | |process_step_note=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. | + | 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. |
| | + | |process_step_note=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 |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_previous_child_selector=8 | | |process_step_previous_child_selector=8 |
| | |process_step_previous_child=8 | | |process_step_previous_child=8 |
| − | |process_step_title=Payment of an authorised amount by the Member State of refund to the account completed by the applicant | + | |process_step_title=9. Payment of the approved amount by the Member State of refund to the account entered on the application form by the applicant undertaking |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=3888000.0 | | |process_step_duration_min=3888000.0 |
| | |process_step_duration_max=22032000.0 | | |process_step_duration_max=22032000.0 |
| − | |process_step_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. | + | |process_step_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. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 260: |
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| | |process_step_previous_child_selector=8 | | |process_step_previous_child_selector=8 |
| | |process_step_previous_child=8 | | |process_step_previous_child=8 |
| − | |process_step_title=Rejection of the request for refund by the Member State of refund | + | |process_step_title=10. Rejection of the applicant’s refund application by the Member State of refund |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=2592000 | | |process_step_duration_min=2592000 |
| | |process_step_duration_max=20736000 | | |process_step_duration_max=20736000 |
| − | |process_step_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. | + | |process_step_description=A 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. |
| | }} | | }} |
| | {{process provision digital locations | | {{process provision digital locations |
