Procedure for VAT exemption for the delivery of goods
(Ministerial Circular POL 1167/2013) In accordance with Article 788 of Regulation (EEC) No 2454/93 laying down the provisions for the implementation of the Community Customs Code, the ‘exporter’ shall be considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted. The aforementioned “similar right of disposal over the goods” and consequently the completion of export formalities can be exercised and carried out by the seller established in Greece, provided there is sufficient evidence (contract,...
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