Country overview: GreecePlace of Supplies of Services (PoSS) rules in 2010 |
| Greece | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | This will have to be further investigated, on the basis of the ministerial decisions that will be issued with the view to clarifying and providing guidance on the “use and enjoyment rules.” As the wording of the respective article currently stands, the application of such rules for B2B transactions is not precluded (please note that the article that implements such rules makes reference to the taxation of services for which the place of supply is determined on the basis of the general applicable criteria, to the service of the hiring of means of transportation, as well as to the services of article 56 of the EU Directive 2006/112. Only the services of article 56 refer explicitly to B2C transactions whereas the other articles do not refer to specific type of services). |
| Force of attraction rules regarding PE's? | Yes |
| Do sanctions apply for failing to report reverse charged services? | Yes |
| Projected time period for ESL's for services? | Monthly from 1 January 2010 |
| Do thresholds apply to ESL's for services? | No |
| ESL filing deadline? | The 26th of the following month |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | It is anticipated that a penalty ranging between € 117-1,170 which may be reduced to one-third upon an amicable settlement may be imposed per return. |
| ESL for services format already published? | Yes |
| Projected time period for ESL's for goods? | ESL’s for goods are submitted on a quarterly basis (under the current regulatory framework). From 1 January 2010 the intracommunity deliveries and acquisitions of goods and services shall be reported on a monthly basis. |
| Do thresholds apply to ESL's for goods? | No thresholds apply to ESL’s for goods (under the current regulatory framework). No thresholds have been initiated for the future as well. |
| ESL filing deadline? | The 26th of the following month. |
| Impact on e-filing procedure? | The ESLs should be filed electronically (as was the procedure under the current legislative framework for the ESL for goods). |
| VAT return adapted? | The monthly and annual VAT returns have not been amended so far and no relevant changes have been announced. |
| Final date for 8th Directive refund requests is 30 September? | The provisions of the Greek law which implement Directive 2008/9/EU do not refer to the final date of 30 September for 8th Directive refund. However, further to our oral communication with the Ministry of Finance, we are informed that 30 September will be adapted as the final date with respect to the refund application; further guidance will be provided by the Ministry of Finance (with the issuance of a Ministerial Circular) in the near future. |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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