The Greek Ministry of Finance has issued two highly-anticipated
decisions related to the import and export of goods and changes to
a VAT-registered foreign entity.
The Greek Ministry of Finance has issued two highly-anticipated
decisions. The first relates to the import and export of goods from
entities based outside of Greece. The second decision concerns the
procedures that must be followed for a change of the name, address
or de-registration of a foreign entity which had been registered
for VAT in Greece.
According to the provisions of Ministerial decision POL.1113/2013, any entity based in the European
Union may register for VAT in Greece following a new procedure,
without having to appoint a tax representative. In the above
decision there was no provision in cases where the foreign entity
changes its name or registered address. There was also no provision
for de-registration from the Greek register. Since 2013 many
foreign companies have followed the new method
