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Amendment to A.1104/2020 Decision on VAT Refund Procedure by Independent Authority for Public Revenue

  • Amendment to decision A.1104/2020 by the Governor of the Independent Authority for Public Revenue on VAT refund procedure
  • First two sentences of paragraph 1 in article 2 of decision A.1104/2020 are replaced
  • VAT refund application is created electronically with VAT declaration submission
  • Conditions include completing code 503 and selecting a refund reason other than reducing debit balance
  • Decision effective from July 1, 2025
  • To be published in the Government Gazette
  • Dated May 29, 2025
  • Signed by Governor Georgios Pitsilis

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.

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