Businesses that make taxable supplies are entitled to recover Greek VAT incurred on expenditure (known as 'input VAT').
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (see 20.39).
Input VAT cannot be recovered when incurred on private or non-business expenditure.
A VAT invoice must be held in almost every case as evidence of entitlement to recover the input VAT. The invoice
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Web page updated on 17 Mar 2025 16:17