AADE simplifies VAT exemptions for refineries, shipyards and tax warehouses

The new digital procedure is expected to improve services for high-activity sectors, including oil refineries, shipyards and tax warehouses storing excise-duty goods, while significantly reducing administrative costs for approximately 150 businesses. Until now, customs authorities had been issuing more than 1,500 certificates manually each year for these businesses.

More specifically, according to AADE, the new digital procedure introduces the following changes:

• Service providers issue invoices without VAT from the outset, eliminating the need to issue credit notes at a later stage.
• Businesses are no longer required to submit physical applications to the competent Customs Office.
• The requirement for Customs Offices to issue a separate VAT exemption certificate for each invoice is abolished.
• Businesses receiving the services submit a consolidated statement of invoices digitally once a month, covering the previous month, through the myAADE portal (myAADE.gov.gr).

The relevant submission process is available under the following menu:

My Requests > Customs > Duties, VAT and Other Charges > Special Regimes and Exemptions > VAT Exemption for the Provision of Services under Special Regimes.

The procedure is completed immediately, while the competent customs authorities will carry out subsequent inspections to ensure that the relevant provisions are correctly applied.