- Failure to comply with formal obligations (such as special declarations, summary statements, or coin lists) does not automatically remove the right to VAT exemption on investment gold transactions.
- VAT exemption is lost only if the taxpayer intentionally participates in tax evasion or if non-compliance with formal requirements prevents verification of substantive conditions.
- If substantive conditions are met, the principle of tax neutrality requires granting VAT exemption, even if some formalities are not observed.
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"
- €20,000 Fine for Not Connecting Cash Register with POS; Appeal Rejected as Out of Time
- VAT Exemption for EU-Based Businesses: New Guidelines and Procedures Effective January 2026
- VAT Return Reconciliation with myDATA: Dividend Distribution and Collection Outside VAT Scope
- New VAT Exemption Rules for Businesses Established in Other EU Member States Published
- Exemption from Special VAT Regime Article 44B for Non-Established Taxable Persons in Greece
