- Increasing instances of tax authorities rejecting VAT deductions based on incorrect criteria
- Rejections often cite the productivity of expenses, contrary to tax law and court rulings
- Supreme Court decision 444/2017 clarifies that VAT deductions should not consider expense productivity
- Only requirement is that expenses relate to taxable activities and have proper documentation
- Ignoring court decisions is a punishable offense
- Recent decisions by the Dispute Resolution Directorate support this interpretation
- Some tax inspectors apply subjective criteria, causing legal uncertainty and unnecessary appeals
- Such practices undermine trust in the tax system and hinder investment
- Clear and consistent application of VAT rules is necessary
- VAT should be seen as a neutral tax, and its refund is a right, not a favor
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.
Latest Posts in "Greece"
- VAT Deduction for Food Supplied to Crews on Domestic Ship Routes: Council of State 64/2007
- Greece Clarifies 30% VAT Reduction for Specific Islands Effective January 2026
- Tax Reforms Boost Disposable Income, Improve VAT Collection, and Fund Targeted Social Support Measures
- Data on a Greek E-Invoice vs. Data Reported to myDATA (Tax Authority) – Key Differences
- Briefing Document & Podcast – Greece E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements
