Greece Tax Agency Issues Circular Explaining VAT, EFK Exemptions Related to Aircraft Refueling

The Greek Independent Authority for Public Revenue Oct. 2 posted online Circular No. E. 2153, explaining requirements for exemptions from VAT and the special consumption tax (EFK) with respect to the refueling of aircraft. The circular includes information: 1) clarifying VAT exemptions on fuels for the supply of aircraft used by commercial airlines that aren’t subject to VAT in Greece; and 2) EFK exemption requirements related to non commercial aircraft supplying air transportation services for a fee. [Greece, Independent Authority for Public Revenue, 10/02/20]

Reference:
View Circular No. E. 2153. View Index.