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
Authority responsible for the provision of the procedure
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
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
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:
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
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
Categories
Trigger (submission method)
Application (digital)
L1
ΔΔ
5
5
0
0
6
0
73401
No
43425300
5920320
Identification document, Identification with TAXISnet codes
749594
73401
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
Possession of passwords to enter software
1. 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
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 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
European Directive
2008/9/EC
2008
Law
34
2859
2000
248
Α
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
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
Submission of the application
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
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