Greece: VAT exemption procedures amended for excise goods
The Greek Official Gazette published Decision No. A 1022/2025 amending VAT exemption procedures for goods subject to excise duty and consumption tax.
Key changes
- VAT exemption applies to goods exported or delivered to a VAT-registered person in the EU.
- Required documents: Special Consumption Tax Declaration (DEFK) and VAT Exemption Certificate with supporting documents.
- Deadlines:
- Standard: 9 months, extendable by 4 months.
- AEO holders: 20 months, extendable by 4 months.
- Finalization: Settlement account must be submitted within 2 months after the deadline.
- Penalties apply for non-compliance.
The decision is effective immediately.
Source: aade.gr
