The Greek Public Revenue Authority (AADE) has published Circular A. 1208 of 11 September 2020 on amendments concerning VAT refund requests of taxable persons established outside of the EU (third countries).
This includes that refund requests by taxable persons outside the EU will be subject to the same procedures as refunds by taxable persons inside the EU, subject to the condition that the third country in which the taxable person is established provides similar VAT benefits to taxable pe…