AADE: Digital VAT-exemption procedure for services under special customs regimes
Decision A.1243/2026 requires a monthly consolidated statement by the fifth day of the following month, replacing a separate exemption certificate for each invoice. It has applied since November 11.
AADE announced a new digital procedure for VAT exemption on specified services on November 12. Decision A.1243, dated November 9, was published in Government Gazette B 6760/11.11.2026 and, under Article 5, took effect upon publication.
The procedure covers services connected with goods intended to enter a free customs complex, customs-free area, customs supervision area or tax warehouse under Law 5222/2025, or moving between those regimes. It also covers services connected with goods already within the first three regimes. Article 1 of the decision defines the scope specifically.
The business receiving eligible services informs the provider so that the invoice is issued without VAT from the outset, with the required reference to the exemption and submission of a monthly statement. According to AADE, physical applications to Customs and separate exemption certificates for individual invoices are discontinued.
The recipient business submits a consolidated statement of the previous month’s invoices to the supervising customs authority no later than the fifth day of the following month. It is submitted through myAADE, under My Requests, Customs and the procedure for VAT exemption on services under special regimes. The statement includes invoice, issuer and recipient details and the relevant customs documents.
The competent customs services receive the consolidated statement and carry out subsequent checks to establish whether the services fall within the specified scope. For clarification, AADE directs businesses to my1521 and the free 1521 telephone service on working days from 07:00 to 20:00.
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