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VAT in e-commerce: Guidebook and application cases for the implementation of OSS/IOSS

  • A new Handbook has been published by the AADE regarding the application of VAT in electronic commerce.
  • The Handbook provides concise and understandable instructions and case studies on the application of VAT in electronic commerce.
  • It aims to facilitate all subjects, foreign and domestic, seeking information on their registration in Greece or the payment/refund of VAT within the framework of the special regimes of electronic commerce (OSS/IOSS).
  • The updated version of the Handbook is in line with the new rules for VAT in electronic commerce that came into effect on July 1, 2021, at the EU level and were incorporated into Greek legislation with Law 4818/2021.

Source: taxheaven.gr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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