The Public Revenue Authority has issued Circular 1155 of 1 August 2018 regarding the deduction of input VAT incurred before a late VAT registration. It follows from the combination of the provisions of Article 36 of the VAT Code and Article 10 of the Code of Tax Procedure (L.4174 / 2013), as applicable, taxable persons are required to submit a pre-departure declaration the first transaction in the course of their economic activity. In However, if the statement of initiation is submitted out of time, that is to say declaration is submitted with retroactive effect in relation to the time it is submitted, there is an obligation to submit VAT returns under Article 38 of the VAT Code for periods from the declared start date. The above obligations are assumed both residents and non-residents within Greece, taxable persons who are taxable within our country activity. In accordance with the provisions of Article 32 (1) (a) and (b) of the VAT Code, the right to deduct the tax may be exercised if the subject the tax holds, inter alia, a certificate of a declaration of commencement of work as well and a legal invoice or other evidence serving as an invoice, of which the supplies of goods and the services rendered to him and him are evidenced with which they were charged. Note that, invoices for inputs received include the Greek VAT number of the supplier and the VAT due. If the invoices do not contain the required information, new invoices must be requested from the supplier.
Related Posts

Greece announces 2024 tax return deadlines
The Greek Public Revenue Authority (AADE) has announced the commencement of corporate and personal income tax return filing for the 2024 tax year. Corporate income tax returns: For businesses whose tax year ends on 31 December 2024:
Read More
EU publishes the authorisation of Greece to enforce e-invoicing
The European Union’s Council Implementing Decision 2025/502 (the Decision), which grants Greece authorisation to implement a special measure deviating from Articles 218 and 232 of the VAT Directive (2006/112), was published On 13 March
Read More
Greece launches public consultation on capital market strengthening bill
The Greece Ministry of National Economy and Finance has opened a public consultation on a Bill titled "Strengthening the capital market" on Thursday, 27 February 2025 , which proposes new tax incentives aimed at supporting small and medium
Read More
Greece clarifies fuel tax exemption for cruise ships without passengers
Greece's tax authority issued Circular E 2012/2025 to clarify fuel tax exemptions for professional cruise ships moving without passengers on 17 February 2025. The exemption applies in two cases: when a ship relocates between ports for the start
Read More
Greece updates VAT exemption procedures for exports and intra-community deliveries
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
Read More
Greece, UAE tax treaty terminated
The Greek Public Revenue Authority (AADE) has announced that the 2010 tax treaty between Greece and the UAE was terminated on 18 December 2024. This follows the stipulations outlined in Article 30 of the treaty, which specified that the agreement
Read More