Clarifications on the use of the tax certificate in case the rate has been modified

• The circular provides clarifications regarding the use of a certificate issued by the tax office for the acquisition of investment goods.
• The circular states that certificates issued before October 31, 2023, for goods with modified VAT rates will be replaced and not used if they have not been used by the date of issuance of the circular.
• The circular applies to investors who intend to acquire or import investment goods according to the procedure specified in the relevant ministerial decision.
• The circular addresses questions regarding the use of certificates that have already been issued by the tax office, in cases where the VAT rate has been modified and is indicated on the certificate.
• The circular refers to the procedure for the suspension of VAT payment for the acquisition of new machinery and equipment, specifying that only certain categories of businesses are eligible for this suspension.

Source: taxheaven.gr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---