Greece Gazettes Decision Amending VAT Exemption Procedures for Delivery, Intra-Community Acquisition of Goods

The Greek Official Gazette Feb. 19 published Decision No. A 1022/2025, amending the VAT exemption procedures for the delivery and intra-community acquisition of goods subject to excise duty and consumption tax. The decision includes measures: 1) outlining the VAT exemption process for goods intended for export or delivery to a VAT registered person in another EU member country; 2) requiring the submission of a Special Consumption Tax Declaration (DEFK) and VAT Exemption Certificate with supporting documentation; 3) setting a nine month deadline from acceptance of the DEFK for exporting or delivering goods within the EU, extendable up to four months, ...