- The document is about the submission of VAT declarations for recreational ships classified as professional according to foreign law.
- It provides clarifications on the VAT declaration process for ships under Article 8 of Law 4926/2022.
- The circular is issued by the General Directorate of Taxation in Greece.
- It addresses the procedure for submitting VAT declarations for ships operating within Greek territory.
- The circular outlines the obligations for VAT declaration, tax period, submission deadlines, and declaration content.
- It applies to operators of professional recreational ships with a specified charter permission recognized by foreign law.
- Ships must be classified as professional recreational, over 35 meters in length, and made of steel, plastic, or aluminum.
- Operators must submit VAT declarations in compliance with the VAT Code and relevant provisions.
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.
