With POL.1103 / 2017, the tax administration promotes the acceleration of the return of the credit balance of the subjects who have the right to deduct the input tax.

In particular, the companies that precede the VAT refund are those that meet the following conditions:

• By the nature of their activity, they systematically create a VAT credit balance. (see export).
• They hold licenses of Authorized Economic Operator (AEO) or licenses of simplified procedures, which have been granted after evaluation of criteria and conditions, based on the Union Customs Code.
• Carry out transactions that are not subject to VAT. at least 50% of their turnover for VAT purposes in the last calendar year.

A prerequisite is for these companies to show a high degree of tax compliance. The following criteria apply cumulatively:

• Have been audited for at least three tax periods and the total amount reimbursed - after the audit - does not differ by more than 5% from the total requested.
• Have not been subject to tax and customs infringements (detailed lists attached), which have been registered in the "TAXIS" and "ICIS" computer systems respectively.
• Do not identify - on the basis of specific risk analysis criteria - as suspects in fraudulent intra-Community trade.

In any case, during the payment of the cleared returns (Individual Discount Sheets - AFEK) the provisions on set-off (including set-off with debts to & nbsp; Social Security Organizations) and proof of awareness apply.

In addition, each case, if the competent Head of the Tax Office. has evidence from which there are strong indications of violations of tax legislation by the subject, is obliged to suggest an audit before refund.
This decision is valid for VAT refund applications registered in the TAXIS system from 1.7.2017 onwards.

The claim for return is statute-barred after the end of the three-year period.

Annex I.

List of tax violations, for the application of paragraph 3.b. of Article 1.

1. Failure to issue a tax document or its incorrect issuance or non-inclusion of served items in the order forms.
2. Issuance of counterfeits, issuance of fictitious (partial or total) or receipt of inaccurate tax information.
3. Non-registration or incorrect registration of data or registration of non-existent purchase, sale, income, exit.
4. Failure to enter or inaccurate entry in the quantity in the Inventory Book of marketable asset or entry of a non-existent inventory item.
5. Data falsification.
6. Failure to repay sales items properly.
7. Do not issue building delivery item.
8. Obstructing the audit with positive actions or non-cooperation during the tax audit.
9. Failure to respond to a request from the tax administration for the provision of information or failure to display books and records for the second and subsequent time.
10. Failure to keep books of primary entries or keeping a lower category or not keeping a balance sheet of general ledgers.
11. Non-observance of additional books of par. 5 of article 10 of KBS or of par. 23 of article 4 of Κ.Φ.Α.Σ. or the construction cost book as well as the non-registration or inaccurate registration in these books.
12. Non-preservation of books, records and other registration documents as well as tax mechanisms.
13. Violation or falsification of tax mechanisms, as well as the submission of inaccurate data for the issuance of a license for the adequacy of tax mechanisms.
14. Issuance of retail sales receipts by an unapproved or undeclared or violated tax mechanism.
15. Issuance of item with VAT from non-liable.
16. Failure to submit or submitting inaccurate VAT returns.
17. Do not send INPUT-OUTPUT system data.
18. Doing business without starting.

Annex II

List of customs offenses, for the application of paragraph 3.b. of Article 1.

1. The importation or exportation of goods within the customs territory subject to customs duties, taxes and other charges levied at the Customs, without the written permission of the competent Customs Authority or at any other place or time. li> Disposal, without written permission of the competent Customs Authority and payment of import duty, tax and other charges, of goods which have been imported by law or contract, free of charge or with reduced charges for certain special uses or the use of such goods for uses other than certain special uses.

    

2. The export or import of goods the export or import of which is prohibited by law or by decision of the competent authority.
3. Any shortage of goods from storage warehouses in order to deprive the State of duties, taxes and other charges on the missing.
4. The existence of goods on ships regardless of tonnage which sail ashore and head to a Greek port without being mentioned in the ship's declaration.
5. The existence of goods, whether or not registered on a declaration, on a ship, boat or vessel of any capacity, which has been moored without force to a port or bay of the State to which access is not permitted.
6. The absence at the time of departure from the ship of goods, loaded for abroad or for another port of the state, with a transit document.
7. The purchase, sale and possession of goods that have been imported or released for consumption in a manner which constitutes an offense of smuggling.
8. The removal of the chassis number from a car or its falsification in any way and its installation in any way, its integration in another car, for which the due duties and other taxes have not been paid.
9. Underestimation or overpricing of imported or exported goods, if it implies loss of duties, taxes and other charges.
10. Illegal importation or transfer of endangered species and specimens of wildlife and protected by Community or International conventions.
11. The disposal in any way for the consumption of goods under Community transit procedure.
12. Unauthorized export of cultural heritage items.
13. The use of a forged or falsified registration certificate as well as any other action or trick in order not to pay the registration fee of each vehicle.
14. The declaration of false information or falsification of the submitted documents or use of a special trick resulting in non-collection or collection of reduced tax or customs duties corresponding to the vehicle.
15. Possession or registration of a third country vehicle that has been put into use without simultaneous payment of the due registration fee more than three months after the fee has become due without the person having to go to the customs authority for legal settlement.
16. The evasion or attempt to evade the payment of due taxes and other charges in any way, as well as the non-observance of the formalities provided for the products subject to Excise Duty in order not to pay the above taxes and other charges .

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