Indirect tax ebook - Greece

General tax application/Time of supply

VAT is accounted for at the following times:

Goods and services

• VAT is generally due in the delivery of goods and services.
• When the supplier takes on the obligation to deliver the good, the supply is performed when the delivery sets out.
• When the supplier takes on the obligation to install and assemble the good, the supply is performed when the project is completed.

Exceptions 

• VAT is due according to the date of the invoice, which may be within 30 days from the delivery of the goods. 
• For intra-community acquisitions the VAT is due in the 15th day of the next month following the delivery. 
• For the supply of services VAT is due according to the date the invoice is issued, when this date is prior to the completion of the supply of services. 

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• General tax application/Time of supply