|
|
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| | |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=1. The applicant must have TAXISnet codes. | + | |process_conditions_name=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 |
| | }} | | }} |
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| | 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 |
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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 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_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 |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| − | |process_conditions_name=5. What is the minimum amount of refund that can be claimed? | + | |process_conditions_name=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 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. | | EUR 50 or the equivalent in any national currency, if the refund period is a calendar year or the remainder of a calendar year. |
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| | |process_rule_decision_year=2000 | | |process_rule_decision_year=2000 |
| | |process_rule_article=34 | | |process_rule_article=34 |
| − | |process_rule_description=Ratification of the Value Added Tax Code | + | |process_rule_description=Ratification of the Value Added Tax Code. |
| | |process_rule_gazette_doc_number=248 | | |process_rule_gazette_doc_number=248 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| Line 117: |
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| | |process_rule_decision_year=2010 | | |process_rule_decision_year=2010 |
| | |process_rule_article=14 | | |process_rule_article=14 |
| − | |process_rule_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). | + | |process_rule_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). |
| | |process_rule_gazette_doc_number=99 | | |process_rule_gazette_doc_number=99 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
| Line 123: |
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| | }} | | }} |
| | {{process rules | | {{process rules |
| − | |process_rule_type=Rule | + | |process_rule_type=European Regulation |
| | |process_rule_decision_number=904 | | |process_rule_decision_number=904 |
| | |process_rule_decision_year=2010 | | |process_rule_decision_year=2010 |
| − | |process_rule_description=EU Council Regulation on administrative cooperation and combating fraud in the field of value added tax | + | |process_rule_description=EU Council Regulation on administrative cooperation and combating fraud in the field of value added tax. |
| | |process_rule_url=https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904 | | |process_rule_url=https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904 |
| | }} | | }} |
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| | |process_rule_decision_number=2010/24/EU | | |process_rule_decision_number=2010/24/EU |
| | |process_rule_decision_year=2010 | | |process_rule_decision_year=2010 |
| − | |process_rule_description=Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures | + | |process_rule_description=Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. |
| | |process_rule_url=https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024 | | |process_rule_url=https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024 |
| | }} | | }} |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=1. Application | + | |process_step_title=Application |
| | |process_step_official=Competent body | | |process_step_official=Competent body |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| Line 161: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=2. System check of the application via TAXIS | + | |process_step_title=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=: the applicant’s details and their tax identification number are verified, and their application is validated. | + | |process_step_description=The applicant’s details and their tax identification number are verified, and their application is validated. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=3. Receipt of refund application by the competent department | + | |process_step_title=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 |
| Line 178: |
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| | |process_step_duration_max=1296000 | | |process_step_duration_max=1296000 |
| | |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_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 will receive an electronic receipt notification in their MyAADE personalised information account | + | |process_step_note=The applicant will receive an electronic receipt notification in their MyAADE personalised information account. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 184: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=The refund application will then be checked by the head of the competent department. Description | + | |process_step_title=The refund application will then be checked by the head of the competent department. |
| | |process_step_official=Responsible Head of Department | | |process_step_official=Responsible Head of Department |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| Line 200: |
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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=5. Approval and forwarding of the refund application to the other Member State | + | |process_step_title=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 where the expenses were 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 211: |
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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=6. Return (rejection) of the refund application | + | |process_step_title=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=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_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 235: |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=8. Verification of the VAT refund application by the competent tax authority of the Member State of refund | + | |process_step_title=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 |
| Line 242: |
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| | |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_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. | | 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_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 |
| Line 250: |
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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=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_title=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=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. | + | |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. | | The applicant can access information regarding the issuance of a decision via their personalised myAADE account. |
| | }} | | }} |
| Line 264: |
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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=10. Rejection of the applicant’s refund application by the Member State of refund | + | |process_step_title=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 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. |
| | }} | | }} |
| Line 277: |
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| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=1. Frequently asked questions | + | |process_useful_link_title=Frequently asked questions |
| | |process_useful_link_url=https://www.aade.gr/sites/default/files/2017-01/FAQs_epistrof_fpa_ee.pdf | | |process_useful_link_url=https://www.aade.gr/sites/default/files/2017-01/FAQs_epistrof_fpa_ee.pdf |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=2. User manual | + | |process_useful_link_title=User manual |
| | |process_useful_link_url=https://www.aade.gr/sites/default/files/2016-12/VatRef_Manual_el.pdf | | |process_useful_link_url=https://www.aade.gr/sites/default/files/2016-12/VatRef_Manual_el.pdf |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=3. Contact | + | |process_useful_link_title=Contact |
| | |process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia | | |process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia |
| | }} | | }} |
