- 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: nlfiscaal.nl
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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