You are reading page Issues of VAT exemption and payment at the place and exit of non-Community and domestic goods
Number Pol (Aριθμ. ΠΟΛ. 1026 (ΦΕΚ Β 577/3.3.2016)
Position of parent application and domestic acquisitions in Free Zone: a. Discharge procedure
from the value added tax during the separate search for searches in a Free Zone. b. Procedure
origin of the value added tax upon the departure of the explanations from Eleutheros Typos and their appearance in the room of nature.
THE GENERAL SECRETARY OF PUBLIC
REVENUE OF THE MINISTRY OF FINANCE
Exploration:
1. procedures of Law 2859/2000 “Ratification of the VAT Code” (Government Gazette A 248 / 07.11.2000),
and functions of diagonals 5, 10, 17, 19, 20, 25 and 60,
2. provisions provisions of Directive Directive Directive 2006/112 / EC of full implementation with the system
of value added tax (L 347 / 11.12.2006), required and used 155-156,
160, 162 and 163,
3. provisions of the Commonwealth of Independent States (EEC) No. 2913/1992 of
Time (L 302 / 19.10.1992), over time and availability 166-181,
4. provisions provisions implementing provisions implementing its application of the Common Commonwealth Common Common Common Commonwealth Commonwealth (EEC) No 2454/1993 of
Method (L 253 / 11.10.1993), vectors and use of subheadings 799-812 and
Annexes 72 and 109,
5. procedures of Law 2960/2001 “National Customs Code” (Government Gazette A 265 / 22.11.2001),
29 and 39,
6. provisions provisions of sub-provisions provisions. T. 10970/110 / Γ0019 / 14.12.1993 Α.Υ.Ο (Government Gazette 934 / Β / 24.12.1993)
of the forthcoming opening for the Free Zones and Free Warehouses,
7. provisions provisions of the sub-provisions T. 5370/43 / 24.12.1986 Α.Υ.Ο (Government Gazette 913 / Β / 30.12.1986) for the
exemption from value added tax on the application or delivery of goods which
or transfer to one of the customs offices of transit,
temporary appearance of the belt, the color of the belt and the customs warehousing,
8. procedures of P.D. 63/2005 (Government Gazette A 98 / 22.04.2005) “Codification of the session for
Circulation and tensile universes “,
9. no. D6A 1015213 EX / 28.01.2013 (Government Gazette 130 / B / 28.01.2013) selection of the Minister
Finance and the Deputy Finance regarding the transfer of responsibilities to the General
Secretary of Public Homes of the Ministry of Finance, required by the numbers.
Δ6Α 1196756 ΕΞ / 24.12.2013 Α.Υ.Ο (ΦΕΚ 3317 / Β / 27.12.2013),
10. no. 1 / 20.01.2016 Report of the Ministerial User “Selection and installation of general
Secretary of the General Secretariat of Public Homes of the Pro. Finance “(Government Gazette Y.O.D.
18 / 20.01.2016),
11. the application of an exemption from value added tax on receipt
of domestic and registered goods in a free zone and registration of the tax
value added at the exit of the current effort from the Free Zone and the
attraction in the laboratory,
12. The process of intervention of the transit storage in our use, use of the upgrade
Free Zone approaches, differences between applications, required non-demand
ε trade
approaches with a search to seek an exception or in parallel in each State
EU member,
13. the issue of opening the application should not arise for the application
public school, we divide:
CHAPTER A
general provisions
Article 1
Field of application
This Decision establishes:
a. value-added tax exemption procedure in the case of non-Community and
of domestic goods in the Free Zone and
b. procedure for the payment of value added tax on the departure of goods from
the Free Zone and their consumption within the country.
Article 2
Definitions
For the purposes of this application:
1. Free Zone: part of the customs territory of the country, separate from the rest
customs territory where the following are deposited:
(a) non-Community goods which are considered to be imports
duties, taxes and trade policy measures, not located in the customs territory of the
Community, provided that they have not been released for free circulation by any other customs office
regime,
(b) Community goods which enjoy measures normally associated with
export of goods.
2. Free Zone Management Body: any person established in the Free Zone
a person who exercises the overall management of EZ, while he can operate, on the basis of
contract, and as a commodity manager of other companies.
3. Person established in a Free Zone: anyone established in the Free Zone
Belt a person engaged in industrial or commercial activities or supply
and keeps the warehouse accounting approved by the competent customs authority.
4. Warehouse accounting: accounting system for the monitoring of goods
enter and leave the Free Zone which it includes
at least the elements referred to in the applicable provisions of Union and national
which is a means of ensuring customs surveillance of
goods.
5. AKLA: Accounting Warehouse Registration Number.
6. Customs certificate: certification of Community or non-Community status
of goods deposited in a Free Zone.
7. Placement of goods in a Free Zone: entry of goods in Free Zone areas
by keeping an accounting warehouse without the obligation to submit a customs declaration and
presentation of the goods at the Customs.
8. Release for free circulation and consumption within the Community of non-Community goods
country: import of non-Community goods into the country upon their export
from the Free Zone area.
9. Placement of domestic goods in consumption within the country: exit of domestic
goods from the Free Zone area within the country.
10. Customs Zone of Free Zone Control: the Customs under whose territorial jurisdiction
is the Free Zone.
CHAPTER B
NON-COMMUNITY POSITION
FREIGHT FOR GOODS
Article 3
Placement of non-Community goods in a Free Zone
with exemption from value added tax
1. Non – Community goods placed in a Free Zone under the terms and conditions of
conditions laid down in the relevant provisions of Union and national law
exempt from value added tax.
2. For the exemption from value added tax in the position of non-Community
Free Zone, the taxable importer is required to have:
(a) the registration number of the accounting warehouse (A.K.L.A),
(b) transport document;
(c) invoice, in case the goods have been sold.
Article 4
Exit non-Community
goods from the Free Zone
1. At the exit of non-Community goods from the Free Zone and their location
their goods for free circulation and consumption within the country, h
a tax liability arises and value added tax becomes chargeable or
is exempted under the provisions in force.
2. For the confirmation and payment of value added tax on non-exit
Community goods from the Free Zone a position document is submitted
goods for free circulation and consumption as specifically provided for in
provisions of Union and national customs and VAT legislation.
3. The taxable value is formed on the basis of the customs value, according to the foreseen
in the provisions of EU customs legislation, in conjunction with Article 20 of the Code
VAT Law 2859/2000.
4. At the exit of goods from the Free Zone in order to receive another customs
destination, in addition to being released for free circulation and consumption within the country,
the existing provisions of EU and national customs legislation shall apply.
CHAPTER C
POSITION OF DOMESTIC GOODS
IN FREE ZONE
Article 5
Delivery of domestic goods to Free Zone
with exemption from value added tax
1. Domestic goods which are delivered to a Free Zone on the terms and
conditions laid down in the relevant provisions of Union and national law
exempt from value added tax.
2. For the exemption from value added tax when delivering domestic
goods in a Free Zone, the taxable seller is required to have:
a. transport document,
b. Free Zone Entrance Card, which is completed by the seller according to
model and the instructions in Annex I hereof in three (3) copies, shall be deemed by
the Customs Zone of the Free Zone and is endorsed by the Managing Authority of
Free Zone and the person in charge of transport,
c. sale invoice.
3. Copies 2 and 3 of the Goods Entry Card in the Free Zone
returned immediately by the Free Zone Management Agency to the seller and
depositor – buyer, respectively.
Article 6
Exit of domestic goods from
Free Zone with payment or exemption
from value added tax
When domestic goods leave the Free Zone, the goods may
receive the following destinations:
1. Export outside the customs territory of the EU
a. At the exit of domestic goods from the Free Zone in order to form
subject to export outside the customs territory of the EU, the relevant customs office is submitted
export document as specified in the Community Customs Code in
which declares the invoice for delivery of goods with tax exemption
value added issued by the seller – exporter.
b. For exemption from value added tax, the taxable seller –
exporter keeps in his file:
(i) the invoice for delivery of the goods for export,
(ii) the transport document,
(iii) IE 599 “Export Completion Notification” for confirmation
exit of goods from EU customs territory,
(iv) the receipts of the intermediary bank.
2. Delivery to another EU Member State
a. Upon exit of domestic goods from the Free Zone for delivery to
another EU Member State is required to:
(i) a transport document, which is considered by the Free Zone Control Customs;
(ii) a customs certificate validated by the Customs Office of the Free Zone;
(iii) an invoice for sale to a taxable person established in another Member State.
b. For the exemption from value added tax, the taxable person keeps in the file
of:
(i) the transport document approved by the Free Zone Control Customs;
(ii) the customs certificate certified by the Customs of Free
Zone,
(iii) the sales invoice to a taxable person established in another State
Member,
(iv) the Summary tables of intra-Community deliveries.
3. Consumption in the country
a. At the exit of domestic goods from the Free Zone in order to place them in
consumption within the country, the tax liability arises and the tax
value added becomes required.
b. For the confirmation and payment of the tax it is submitted to the competent customs authority
customs document (DEFK). The taxable value is formed based on article 19 of N.
2859/2000 “VAT Code”.
CHAPTER D
EXEMPTION FROM THE VALUE ADDED TAX
OF DELIVERY OF GOODS AND OFFER
SERVICES WITHIN THE FREE ZONE
Article 7
Exemption from value added tax
delivery of goods and services
held within the Free Zone
1. The delivery (transfer) of goods which are in a Free Zone from
taxable persons is exempt from value added tax.
2. The exemption from value added tax requires:
a. VAT-free delivery invoice, issued by the taxable seller
in accordance with the provisions in force.
b. Free Zone Transfer Certificate issued by the seller –
depositor in accordance with the model set out in Annex II hereto.
The Transfer Certificate in the Free Zone of Annex II hereof
considered by the Free Zone Management Body is kept as its supporting document
exemption from value added tax in the file of the taxable person – seller.
2. The provision of services carried out within the Free Zone by subjects in
tax persons and are directly linked to the deliveries of goods as defined in the Annex
72 of the Implementing Provisions of the Community Customs Code [reg. (EEC) No 2454/93 of
Exempt from value added tax provided that the relevant
tax item (invoice) is issued without VAT by the service provider on
existing provisions and to which the Accounting Warehouse Registration Number refers
(Α.Κ.Λ.Α).
CHAPTER E
OBLIGATIONS OF FREE ZONE MANAGERS
LIABILITIES OF PERSONS TAX
Article 8
Obligations of Institutions
Free Zone Management
1. For the purpose of monitoring goods placed in a Free Zone with
VAT exemption, Free Zone Management Bodies
are obliged, in addition to those laid down in the provisions of Union and national law, to
provide the customs authorities, through the accounting warehouse, with all the information provided
are required to identify the goods and their ownership in case
transfers within the Free Zone.
2. The above obligations also apply to persons established in a Free Zone who
engage in activities of an industrial or commercial nature or provide services for themselves
account.
Article 9
Checks
1. For the correct observance of the provisions hereof, checks will be carried out according to
provided for in the more specific provisions on the regulation of customs surveillance matters
existing Free Zones.
2. Businesses established in the Free Zone, which have a compliance permit
accountable warehouse, are obliged to provide the Customs authorities responsible for control
all the means and documents required to carry out the audit.
CHAPTER F
FINAL PROVISIONS
Article 10
Sanctions
Without prejudice to the provisions on smuggling, the penalties and fines applicable to
provided for in the National Customs Code.
Article 11
Repealed provisions
The no. T. 5370/43 / 24.12.1986 A.Y.O is abolished in the part covered by the
this Decision.
Article 12
Power
This is valid one month after its publication in the Government Gazette.
