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  • Direct Greek VAT registrations now easier

    Greece has simplified the process to move from a registration via fiscal representative to a direct VAT registration.

    The Greek government started allowing direct VAT registrations only in 2013. In practice, for those already registered, it was difficult to move from a registration via fiscal representative to a direct registration without losing the initial VAT number and going through the complete registration process again.  Following the changes announced on 1 November 2016, EU businesses can change their registration status by submitting an application form and power of attorney electronically....

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    By Marosa EU VAT Greece Published 30/11/2016 19:22

    Greek VAT exemption for airlines

    Greece currently allows a VAT exemption on air passenger transport provided a number of conditions are met. The main requirement is that more than 50 of the total revenue of the airline comes from international flights. The Greek government has now clarified the application of this condition on Greek permanent establishments of foreign airlines. In this respect, permanent establishments of foreign companies must take into account their total income and not only the revenues from the Greek branch. This approach allows these permanent establishments to benefit from the exemption since most of the income...

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    By Marosa EU VAT Greece Published 27/10/2016 21:11

    Offsetting Greek VAT credits against customs obligations

    Last 6 September 2016, the Greek tax authorities published guidelines on the procedure to offset customs liabilities against VAT credits. As in many other countries, the tax authorities in Greece can review any tax liability before accepting a VAT refund. These liabilities can be related to other tax obligations such as corporate tax or excise duties. This month, the authorities have clarified the procedure in which VAT refunds are balanced against outstanding customs duty payments.

    Taxpayers can apply to offset their customs duties with VAT credits according to article 11 of Law 3943/2011. To...

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    By Marosa EU VAT Greece Published 30/09/2016 10:14

    Greek postponed import VAT accounting

    The conditions for the application of postponed import VAT accounting in Greece have been updated. Currently, businesses importing goods in Greece can avoid the payment of import VAT by reporting these VAT amounts as input and output VAT in their VAT return. This system normally has a nil payment effect for the taxpayers (except for partially exempt businesses), hence providing a cash flow advantage for importers in Greece.

    To benefit from postponed import VAT accounting, companies must meet certain criteria and send an application to the Greek tax authorities. The most important condition is that the...

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    By Marosa EU VAT Greece Published 30/09/2016 10:12

    New deadlines for Greek Annual Sales and Purchase Listing (ASPL)

    Last 25 April 2016 the Greek tax authorities announced changes on the current deadline to submit your Annual Sales and Purchase Listing. Going forward, this return needs to be submitted by the end of February of the year following the reported period. In case of corrections, the amendments can be submitted up to 1 May of the year following the reporting period. For the ASPL of 2015, however, the authorities have granted an exceptional extension until 1 October 2016.  There is more information (in Greek) published by the authorities .   

    The Annual Sales and Purchase Listings is a recapitulative...

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    By Marosa EU VAT Greece Published 31/05/2016 10:24
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