Greece: VAT exemption process for supply and intra-Community acquisition of certain goods

Decision A.1022/2025 establishes the procedure for exempting value added tax (VAT)

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April 16, 2025

The Independent Authority for Public Revenue in Greece in February 2025 issued Decision A.1022/2025 (Greek), which establishes the procedure for exempting value added tax (VAT) on the supply and intra-Community acquisition of goods that are subject to the special excise duty or excise duty.

The decision also applies to goods leaving a free customs complex, free customs area, or customs supervision area, which are intended for export or delivery to a person subject to VAT established in another EU member state.


For more information, contact a KPMG tax professional in Greece:

Antonia Ariel Manika | amanika@cpalaw.gr

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