The Greek Public Revenue Authority (AADE) has published Circular A. 1208 of 11 September 2020 on amendments concerning VAT refund requests of taxable persons established outside of the EU (third countries).
This includes that refund requests by taxable persons outside the EU will be subject to the same procedures as refunds by taxable persons inside the EU, subject to the condition that the third country in which the taxable person is established provides similar VAT benefits to taxable persons established in Greece. Refund requests by taxable persons outside the EU should be made in the form and content specified in Circular 1230/2018 (Form 015-VAT). It is also provided that decisions to reject refund requests may be appealed in accordance with the provisions of Article 63 of the Code of Tax Procedure.
The Circular was originally published in the Official Gazette on 6 October 2020 and is effective from that date.
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