- Greece amended VAT exemption procedures for excise goods.
- Exemption applies to goods exported or delivered to EU VAT-registered persons.
- Required documents include a Special Consumption Tax Declaration and VAT Exemption Certificate with supporting documents.
- Deadlines are 9 months for standard procedures and 20 months for AEO holders, both extendable by 4 months.
- Settlement account must be submitted within 2 months after the deadline.
- Penalties apply for non-compliance.
- The decision is effective immediately.
Source: globalvatcompliance.com
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.
