Greece Gazettes Decision Amending VAT Exemption Procedures for Exports, Intra-Community Deliveries

Nov. 12, 2024, 5:00 AM UTC

The Greek Official Gazette Nov. 5 published Decision No. A 1154/2024, amending the VAT exemption procedures for exports and intra-community deliveries. The decision includes measures: 1) updating the VAT exemption procedure for exports and intra-community deliveries, including related services; 2) applying the VAT exemption limit to goods exported through a universal service provider or courier company; 3) introducing new export documentation requirements, including retail sales receipts, invoices, and proof of goods exiting the EU; 4) allowing taxpayers to submit export declarations in other EU member states; and 5) updating the VAT exemption application form. The decision enters into force the ...

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