- The decision A.1022/2025 defines the process for exemption from VAT on the delivery and intra-Community acquisition of goods subject to Special Consumption Tax or Consumption Tax, as well as goods exiting a Free Customs Zone, Free Customs Area, Customs Supervision Area intended for export or delivery to a VAT-liable person established in another Member State of the European Union.
- The decision defines the terms and scope of application.
- The decision outlines the process for exemption from VAT on the delivery and intra-Community acquisition of goods intended for export or intra-Community delivery to another Member State of the European Union.
- The decision specifies the submission of a declaration of Special Consumption Tax and other taxes.
- The decision excludes energy products subject to Special Consumption Tax, manufactured tobacco and the product of paragraph (f) of paragraph 1 of Article 53A of Law 2960/2001 from its scope of application.
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.
