- Circular 2067/2023 provides clarifications regarding the use of certificates issued under the Ministerial Decree P.2869/2389/ΠΟΛ.137/4.5.1987 from 1.11.2023 onwards.
- The circular applies to investors who intend to acquire or import investment goods according to the procedure of Ministerial Decree P.2869/2389/ΠΟΛ.137/4.5.1987.
- The circular states that certificates issued before 31/10/2023 for the acquisition of goods with modified VAT rates will be replaced and not used, provided they have not been used before the issuance of the circular.
- The circular clarifies the process of VAT payment for the acquisition of investment goods.
- The circular specifies the types of businesses that can suspend VAT payment for the acquisition of new equipment.
- The circular explains the procedure for issuing and charging VAT on invoices and sales documents.
- The circular outlines the obligations of the buyer-investor to submit necessary documents to the tax authority.
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.
Latest Posts in "Greece"
- Nonprofit Status Does Not Exclude VAT Liability or Input Tax Deduction for Branches and Headquarters
- Greece Introduces Actual Use VAT Deduction Method for Mixed-Use Immovable Property
- Greece Clarifies VAT Rules for Self-Use of Professional Pleasure Boats
- Greece Clarifies VAT Rates for Self-Use of Professional Pleasure Boats in New Circular
- VAT Clarifications for Personal and Business Use of Professional Pleasure Boats in Greece
