7
του Χρήστου Χατζηαναστασίου
Πολιτικού Επιστήμονα
Παντείου Πανεπιστημίου
* Ιδρυτής ΕΛΛΗΝΩΝ ΠΟΛΙΤΕΙΑ
Πολιτικού Επιστήμονα
Παντείου Πανεπιστημίου
* Ιδρυτής ΕΛΛΗΝΩΝ ΠΟΛΙΤΕΙΑ
Specific Contract No 6 TAXUD/2013/DE/333
implementing Framework Contract No
TAXUD/2012/CC/117
Final Report
November 2014
12. GREECE
SCOPE OF APPLICATION
1) Which sectors, goods or services are subject to the option?
Greece has exercised the option of applying the reverse charge to:
Recyclable waste
- The supply of ferrous and non-ferrous waste, scrap and used materials;
- The supply of ferrous and non-ferrous semi-processed products;
- The supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash, scale and industrial residues containing metals or their alloys;
- The supply of parings, scrap, waste and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation leather, parchment, raw hides and skins, tendons and sinews, twine, cordage, rope, cables, rubber and plastic;
- The supply of scrap and waste from the processing of raw materials;
- The supply of the aforementioned materials after processing in the form of cleaning, polishing, selection, cutting, fragmenting and pressing.
Based on the clarifications issued by the Ministry of Finance, the recyclable waste shall particularly include sawdust, ferrous filings, used cartons, obsolete books of a publishing house, obsolete electrical equipment of the Public Power Corporation, cables, used pallets, obsolete fixed assets that are not in use, oil wastes etc. to the extent they are supplied in the form of waste and are destined for recycling.
The transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003.
CONDITIONS
The reverse charge to the supply of recyclable waste should apply under the following conditions:
European Commission – Assessment of the application and the impact of the option ‘RCM’ with the EU VAT system.
November 2014 | 126
The goods (recyclable waste) are destined for recycling, i.e. the supply should aim at their reintroduction in their initial processing stage and their further utilization in the production of new products;
Both the supplier and the recipient of the goods are registered for VAT as taxable persons under regular regime;
The supplier can be any VAT registered taxable person that supplies those goods either in the course of its standard business activity (recyclable waste trader) or as residuals from the execution of economic activity.
The recipient of the goods is engaged in a relevant business activity;
The supplies of such goods are effected by either recyclable waste traders or by persons supplying those goods as residuals due to the exercise of economic activity;
The indication “Article 39a, reverse charge” has to be mentioned on the relevant invoice.
With regard to the transfer of allowances to emit greenhouse gases the following requirements should be met:
Both the supplier and the recipient of the goods are Greek VAT registered taxable persons;
The indication “Article 39a, reverse charge” is mentioned on the relevant invoice.
The supplier has to be a company with gas emission business activity. Moreover, companies intermediating, by purchasing and selling those rights, have to be entitled to transfer allowances to emit greenhouse gases under the special scheme, under the condition that they have registered in the Registry of Emission Gases Traders maintained electronically and operated by National Center of Environment and Sustainable Development (EKPAA).
Greece has not exercised its option to introduce the measures provided in Article 199 (3) of the VAT Directive in respect of partial taxable persons or non-taxable public bodies.
With regard to the VAT reporting obligations, the supplier should report the value of those supplies to box 309 of the monthly VAT return (box 610 of the Annual VAT return), whilst the recipient of those supplies should self-account for VAT and fill in the relevant input and output boxes depending on the applicable VAT rate (value: 301-303 / 351-353 value and 331-333 / 371-373 VAT). In addition, the recipient has to declare them in box 343 of the monthly VAT return (box 644 of Annual VAT return).
PERIOD OF APPLICATION
The measures have been introduced on
1 January 2007 for recyclable waste
1 January 2011 for the transfer of allowances to emit greenhouse gases
Both provisions are currently in force. European Commission – Assessment of the application and the impact of the option ‘RCM’ with the EU VAT system.
November 2014 | 127
