Clarifications on VAT Declaration for Recreational Vessels Under Foreign Law in Greece

• The circular provides clarifications on the VAT declaration process for recreational ships operating in Greece under a charter license recognized by foreign law.
• It applies to operators of professional recreational ships in Greece with a specified period charter license recognized by foreign law.
• Ships must be classified as professional recreational according to the flag state’s law, be over 35 meters long, and made of steel, plastic, or aluminum.
• Operators must submit VAT declarations, subject to the VAT Code and relevant EU member state provisions.
• Declarations are submitted digitally via the TAXIS system by the ship operator or their tax representative if based outside the EU.
• Example 1: A German company with a recreational ship must obtain a Greek VAT number and submit VAT declarations for its operations in Greece.
• Example 2: The text was cut off before completion.

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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