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.
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