No VAT Refund for Foreign Company Due to Incorrect VAT on Invoices for Foreign-Taxed Services

• The case concerns a Swiss company that requested a VAT refund in Greece for €236,051.76 charged on 16 invoices for services provided in 2008.
• The VAT was incorrectly charged due to a mistaken entry on invoices for services that should be taxed in the company’s home country.
• The Greek tax authority rejected the refund request.
• The company appealed, and the Athens Administrative Court of Appeal issued a preliminary decision requesting a review.
• The ruling establishes that there is no right to a VAT refund for foreign companies in such cases of incorrect VAT charges.

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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