According to the Independent Public Revenue Authority, travelers not established within the Community are entitled to exemption from VAT. which corresponds to the items they buy inside the Community and which they intend for personal or family use and take with them in their personal luggage when leaving for a third country. The exemption procedure, as well as the relevant model of the Retail Sales Receipt, is defined by No. 1138050/4885/1436/A0014/POL1338/30.12.1996 (B’ 18/1997) Decision of the Minister of Finance (A.Y.O. ), as applicable. This exemption can be direct or indirect.
Source: lawspot.gr
