Explanation of VAT payment and refund procedure for special E-Commerce regime

The decision clarifies who is responsible for paying VAT under the special regime. Additionally, decision No. A. 1128 explains:

• the steps involved in paying, reducing, and refunding VAT in Greece on behalf of both Greece and the other EU nations and;
• the process of crediting or refunding Greece-related VAT amounts that are collected by other EU nations

Source: GVC