Guidelines for VAT Exemption on Ship Imports: Documentation and Verification Process

The document provides guidelines for the exemption from VAT during the importation of ships, as per Article 32 of the VAT Code. It outlines the necessary documentation and verification process required by the tax administration for this exemption. The circular is directed at customs and tax authorities, as well as businesses involved in ship operations. It aims to simplify and expedite the customs clearance process for ships with VAT exemption.

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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