Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel – Belgium – Tel.: +32 2 299 11 11.
UPDATED MARCH 2015
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Value Added Tax
VAT IN THE EUROPEAN COMMUNITY
VADEMECUM FOR THE ELECTRONIC
REFUND PROCEDURE TO TAXABLE
PERSONS NOT ESTABLISHED IN THE
MEMBER STATE OF REFUND BUT
ESTABLISHED IN ANOTHER MEMBER
STATE (COUNCIL DIRECTIVE 2008/9/EC)
NOTE
THIS DOCUMENT COLLATES A RANGE OF
BASIC INFORMATION ON THE
APPLICATION OF THE REFUND
ARRANGEMENTS IN THE MEMBER
STATES WHICH HAS BEEN OBTAINED
FROM THE TAX AUTHORITIES
CONCERNED.
THIS DOES NOT REFLECT THE VIEWS OF
THE COMMISSION OF THE EUROPEAN
UNION, NOR DOES IT SIGNIFY APPROVAL
OF THE LEGISLATION.
G
REECE
V
ADEMECUM FOR THE ELECTRONIC REFUND PROCEDURE TO TAXABLE PERSONS NOT
ESTABLISHED IN THE MEMBER STATE OF REFUND BUT ESTABLISHED IN ANOTHER MEMBER STATE
General
1. Where could a non-established taxable person (NETP) find information on your laws and
guidelines?
A NETP will find the relevant information to the following link:
http://www.gsis.gr/gsis/info/gsis_site/Services/Epixeiriseis/FreeDownloads/vatref.html
2. Eligibility for a refund
Any taxable person established in another Member-State (MS), who carries out transactions giving
rise to a right of deduction in his MS, is eligible for the refund of VAT incurred on his expenses in
Greece.
3. What can be refunded
According to the codes specified in the Annex of the Regulation 1174/2009, Greece grants the right of
deduction to the following categories of expenses:
1.1.2 Diesel for means of transport with a mass greater than 3.500kg, other than means of transport for
paying passengers
1.1.4 Natural Gas for means of transport with a mass greater than 3.500kg, other than means of
transport for paying passengers
1.1.5 Bio Fuel for means of transport with a mass greater than 3.500kg, other than means of transport
for paying passengers
1.2.2 Diesel for means of transport with a mass less than or equal to 3.500kg, other than means of
transport for paying passengers
1.2.4 Natural Gas for means of transport with a mass less than or equal to 3.500kg, other than means
of transport for paying passengers
1.2.5 Bio Fuel for means of transport with a mass less than or equal to 3.500kg, other than means of
transport for paying passengers
1.5 Petroleum products used for lubrication of means of transport or engines
3.1.3 Purchase of accessories for a means of transport with a mass greater than 3.500kg other than
means of transport for paying passengers
P.S.: Only purchase of accessories is refundable not installation (which is B2B service)
3.1.4 Garaging or parking of a means of transport with a mass greater than 3.500kg other than
means of transport for paying passengers
3.2.3 Purchase of accessories for a means of transport with a mass less than or equal 3.500kg other
than means of transport for paying passengers
P.S.: Only purchase of accessories is refundable not installation (which is B2B service)
3.2.4 Garaging or parking of a means of transport with a mass less than or equal than 3.500kg other
than means of transport for paying passengers
3.2.5 Deleted
4.1 Road tolls for means of transport with a mass greater than 3.500kg other than means of
transport for paying passengers (only if the truck’s number-plate is mentioned)
4.2 Road tolls for vehicles with a mass less than or equal to 3.500kg other than means of transport
for paying passengers (only if the truck’s number-plate is mentioned)
10.2 Repairs within a warranty period
P.S.: From 20-6-13 repairs within a warranty period are no longer charged with VAT. Hence, these
expenses are refundable only if they refer to a period before the above-mentioned date.
10.9.1 Participation in fairs
10.9.2 Participation in seminars
4. What cannot be refunded
Generally, refunds cannot be claimed on VAT incurred on services/goods which are not
used for business purposes. Moreover, VAT shall not be refunded for expenditures on:
a. travel expenses, such as taxi and public transport fares
b. hotel and other accommodation expenses
c. food, drink and restaurant services
d. expenditure on luxuries, amusements and entertainment
e. acquisition, leasing or hiring, modification, repair or maintenance of passenger motor
vehicles, pleasure craft and private aircraft
Furthermore, VAT shall not be refunded to any amount incorrectly invoiced.
5. Proportional deduction
When a taxable person not established in Greece, carries out in the MS in which he is established
(MSEST) both transactions giving a right of deduction and transactions not giving such a right, Greece
will refund, from the initial authorized amount, only the proportion of the VAT that correspond to the
transactions giving right of deduction in the MSEST. (e.g. initial claimed amount: 100€, initial
authorized amount: 90€, pro-rata 60%, final authorized amount: 90x60%=54€)
Procedures in the Member State of Establishment
6. What is the application procedure?
The Greek taxable persons shall address an electronic
VAT refund application to the Member-State
of refund via the Greek portal ‘’TAXISNET’’. In order to log in to the system, the taxable person must
have username and password.
7. Are there any particular requirements for an agent to be able to submit a claim on behalf of
the applicant?
The agent can submit a claim on behalf of the applicant only if he has the applicant’s username and
password.
8. Content of the application:
The application should contain the following information:
• the applicant's name
• the applicant’s VAT identification number or tax reference number
• the applicant’s full address including country code (the address which is on record in
Member State of Establishment)
• e-mail address
• a description of the applicant's business activity for which the goods and services are
acquired via NACE v.2 codes – [All Member States have indicated that they would use
NACE codes]
• the refund period covered by the application
• declaration by the applicant that he has supplied no goods and services deemed to have
been supplied in Member State of Refund during the refund period, with the exception of
the supply of specific transport services and services ancillary thereto or supplies to which
the reverse charge mechanism is applicable in Member State of Refund
• bank account details including IBAN and BIC codes
In addition, the following details of each invoice or importation document
• name and full address of the supplier;
• the VAT identification number or tax reference number of the supplier except in the case
of importation
• the prefix of the Member State of Refund (except in the case of importation)
• date and number of the invoice or importation document
• taxable amount and amount of VAT expressed in the currency of Member State of Refund
• the amount of deductible VAT calculated expressed in the currency of Member State of
Refund
• where applicable, the deductible proportion expressed as a percentage
• nature of the goods and services acquired according to the codes 1 to 10
• Where requested, further information on the nature of the goods and services acquired
according to the sub-codes of 1 to 10.
9. The circumstances under which a Member State of Establishment will not send an
application to the Member State of refund.
• If the details in point 8 above are not filled in.
• The applicant is not a taxable person during the refund period.
• The applicant only carries out exempt supplies in the Member State of establishment
during the refund period.
• The applicant is covered by the exemption for small businesses.
• The applicant is covered by the flat rate scheme for farmers.
10. Minimum refund limits
• 400 EUR or the equivalent in national currency if the refund period is between 3 months
and less than a calendar year
• 50 EUR or the equivalent in national currency if the refund period is of a calendar year, or
the remainder of a calendar year.
11. Time limit
The application must be submitted to the Member State of Establishment by 30 September of
the calendar year following the refund period. The application is only considered as
submitted if the applicant has filled in all the required information.
12. Is an applicant able to correct an error on an application which has been forwarded
to a Member State of Refund?
• If the applicant hasn’t submitted in his refund application some invoices of the same period,
he can send one supplementary application with all the invoices missing
• If some elements in the refund application are incorrect, they can be modified with a new
application
• If, after the submission of the refund application the deductible proportion (pro-rata) is
adjusted, the applicant shall make a correction in this proportion, by submitting a separate
declaration via the electronic portal established by the MSEST.
Procedures in the Member State of Refund
13. Are copies of invoices required?
Greece will ask for:
• Electronic copies of invoices, with the refund application, if the taxable amount in the invoice
is more than 250 EUR (for fuel expenses) or 1000 EUR (for other expenses). The maximum
size limit for an attachment has been agreed at 5 Megabytes (Mb).
• Copies of invoices or original invoices, as additional information, when it considers that it
does not have all the relevant information on which to make a decision
14. The maximum size limit for an attachment has been agreed at 5 mb. What is the applicant to
do if they exceed this limit?
The applicant cannot exceed the limit of 5 Mb in any case in his electronic VAT application. If he
exceeds this limit he can send by post a CD or a USB-memory stick with all the relevant invoices. In
the later case, he shall also sent a cover letter where the reference number of the VAT application is
stated.
15. As a Member State of refund, do you require additional documentation for claims submitted
by an agent?
No additional documentation is required if the beneficiary of the bank account given is the applicant.
16. Can payments be made to agents?
Payment can be made to the agent’s bank account. In this case a special Power of Attorney (PoA)
shall be sent by post. This PoA must be stamped by a notary public and apostilled according to the
treaty of Hague.
17. How will the Member State of Refund communicate with the applicant?
The communication with the applicant shall be effected via e-mail, via the MSEST, by phone, by post
or by fax.
18. Time limits for the processing of an application
The Member State of refund has four months from the date of receipt of an application to notify the
applicant of its decision to approve or refuse the application, or to ask for further additional
information. Where additional information is required, it has a further two months from receiving that
information. Where it has asked for further information, it shall, in any case, notify the applicant of its
decision within 8 months of the receipt of the application.
Where the refund application is approved, payment should be made within 10 working days.
19. Procedure for sending additional information to the Member State of Refund
Greece can ask for additional information from persons other than the applicant. In all cases, the
information should be provided within one month of the date on which the request is received by the
addressee. The communication with the addressee shall be made in Greek or in English.
20. The refund period
The refund period shall not be more than one calendar year or less than three calendar months.
Refund applications may, however, relate to a period of less than three months where the period
represents the remainder of a calendar year.
21. Number of applications accepted per year.
Greece accepts a maximum of 4 quarterly refund applications + 1 supplementary.
22. What is the procedure for appealing against a decision? Are there any time limits for
appeals?
When the applicant’s claim is partially or in whole rejected he has the right of reexamination via the
submission of an administrative recourse. The submission of this recourse within 30 days from the
notification of this Decision is provided for, according to the provisions of Article 63 of the Code of
Tax Procedure (Law 4174/13). According to article 5 of the above-mentioned Code, it is considered
that the notification took place within 10 days from the date that our Service sent the Greek Decision
in the applicant’s e-mail address.
This administrative recourse is submitted to our Service and it must state the reasons and documents
upon which this reexamination is based. Submitting recourse directly in front of Administrative Courts
prior to the reexamination of the administrative recourse will not be accepted. Along with the
submission of the administrative recourse it is mandatory to appoint as representative a person that has
his establishment (or place of work) in the region of Attica. In that recourse all the necessary data of
communication with that person (i.e. name, surname, father’s name, profession, address of
communication, telephone number, fax and e-mail) must be stated.
23. Incorrect applications
Where a refund has been obtained in a fraudulent way or otherwise incorrectly, the Greek Tax
Authorities shall modify or abolish the decision made and shall proceed directly to recover the
amounts wrongly paid. For the case of fraudulent applications the tools of administrative
cooperation (Reg. 904/10) shall be applied.
