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| Line 61: |
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| | |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 |
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
Number of required documents
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
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
What you will need
Means of authentication, identification and signature
Identification document, Identification with TAXISnet codes
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:
Output & Results
Output
Citizen information (software), Payment Document Production
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
Categories
Trigger (submission method)
Application (digital)
L1
ΔΔ
5
0
0
73401
No
43425300
5920320
Identification document, Identification with TAXISnet codes
749594
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.
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
Law
34
2859
2000
248
Α
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
European Directive
2010/24/EU
2010
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
No
No
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
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
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
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
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
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
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
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
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
Frequently asked questions
User manual
Contact
