Clarifications on VAT acquisition or import of investment goods

• Circular 2067/2023 provides clarifications regarding the use of certificates issued under the Ministerial Decree P.2869/2389/ΠΟΛ.137/4.5.1987 from 1.11.2023 onwards.
• The circular applies to investors who intend to acquire or import investment goods according to the procedure of Ministerial Decree P.2869/2389/ΠΟΛ.137/4.5.1987.
• The circular states that certificates issued before 31/10/2023 for the acquisition of goods with modified VAT rates will be replaced and not used, provided they have not been used before the issuance of the circular.
• The circular clarifies the process of VAT payment for the acquisition of investment goods.
• The circular specifies the types of businesses that can suspend VAT payment for the acquisition of new equipment.
• The circular explains the procedure for issuing and charging VAT on invoices and sales documents.
• The circular outlines the obligations of the buyer-investor to submit necessary documents to the tax authority.

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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