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)
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