Greece has updated the VAT exemption procedures for exports and intra-community deliveries through Decision No. A 1154/2024 on 17 February 2025, published in the Official Gazette. The changes focus on improving compliance with current regulations.
One of the updates is the application of VAT exemption limits to goods exported through universal service providers or courier companies. Exporters need to consider these limits when processing shipments to apply for VAT exemptions correctly.
Exporters are also required to provide additional documentation to qualify for VAT exemptions. This includes retail sales receipts, invoices, and proof of goods leaving the European Union. These documents aim to support the verification of export transactions.
Another update allows taxpayers to submit export declarations in other EU member states, giving businesses more options for cross-border trade within the EU.
The VAT exemption application form has been revised, and exporters should ensure they use the updated form to remain compliant with the new procedures. These updates are part of efforts to improve the VAT exemption process and support cross-border trade.
