Greece digitises VAT-exemption procedure for customs-regime services

Recipient instruction and eligible regimes

Decision A.1243 was published in Gazette B 6760 on 11 November and took effect that day. A business receiving a covered service tells its provider to issue the service invoice without VAT. The invoice must carry the prescribed reference to the decision and the monthly statement submitted to Customs. The procedure covers services linked to goods intended for a free customs complex, free customs area, customs-supervision area or tax warehouse under Law 5222/2025, including movements between those regimes, and services linked to goods already in the first three regimes. The relevant business must hold recognised premises in a listed regime or tax warehouse and receive qualifying services for goods intended for or located there.^[1]

Monthly statement by the fifth day

The recipient business, not the service provider, must submit a consolidated statement through AADE’s my-Aitēmata digital application to the supervising customs authority no later than the fifth day of the month following invoice issue. The statement covers invoices issued in the preceding month and records invoice number and issuer, recipient details, and the customs document number and date. For transport services, it goes to the authority supervising the destination premises and links the invoice to the goods-movement document. The annex also asks for invoice value, exempt VAT, issuer tax number and address, service description and, where relevant, the type and quantity of goods. Customs may check the filing afterwards.^[1]

Existing exemption conditions still control

This is a procedural change, not a new general VAT exemption. Article 30(1)(b)–(d) of the VAT Code in Law 5144/2024 ties the exemption to directly connected services and specified supplies or services in listed locations while the required goods status is maintained; Article 30(2) authorises AADE to set implementing detail. Decision A.1243 also cites National Customs Code Law 5222/2025. It repeals Article 4 of Ministerial Decision P.8272/4880/1987.^[1][3]

Process change for operators and providers

Affected customs-regime operators and their service providers should align invoice wording, recipient-eligibility checks and monthly customs reconciliations. The decision specifies a fifth-day deadline for the consolidated customs statement; it does not create a new periodic VAT return or VAT payment date. AADE says the former physical application, separate invoice-level exemption certificate and related credit-note process are removed. The official material does not establish transitional handling or technical service levels for my-Aitēmata.^[1][2]