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principal / 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 do so, an application must be sent to the customs authorities. Following this application, the VAT authorities responsible for the relevant taxpayer should also be informed. The press release published by the Greek authorities is available in their website.