Issues of VAT exemption and payment at the place and exit of non-Community and domestic goods

You are reading page Issues of VAT exemption and payment at the place and exit of non-Community and domestic goods

Number Pol (Aριθμ. ΠΟΛ. 1026 (ΦΕΚ Β 577/3.3.2016) Position of parent application and domestic acquisitions in Free Zone: a. Discharge procedure from the value added tax during the separate search for searches in a Free Zone. b. Procedure origin of the value added tax upon the departure of the explanations from Eleutheros Typos and their appearance in the room of nature. THE GENERAL SECRETARY OF PUBLIC REVENUE OF THE MINISTRY OF FINANCE Exploration: 1. procedures of Law 2859/2000 “Ratification of the VAT Code” (Government Gazette A 248 / 07.11.2000), and functions of diagonals 5, 10, 17, 19, 20, 25 and 60, 2. provisions provisions of Directive Directive Directive 2006/112 / EC of full implementation with the system of value added tax (L 347 / 11.12.2006), required and used 155-156, 160, 162 and 163, 3. provisions of the Commonwealth of Independent States (EEC) No. 2913/1992 of Time (L 302 / 19.10.1992), over time and availability 166-181, 4. provisions provisions implementing provisions implementing its application of the Common Commonwealth Common Common Common Commonwealth Commonwealth (EEC) No 2454/1993 of Method (L 253 / 11.10.1993), vectors and use of subheadings 799-812 and Annexes 72 and 109, 5. procedures of Law 2960/2001 “National Customs Code” (Government Gazette A 265 / 22.11.2001), 29 and 39, 6. provisions provisions of sub-provisions provisions. T. 10970/110 / Γ0019 / 14.12.1993 Α.Υ.Ο (Government Gazette 934 / Β / 24.12.1993) of the forthcoming opening for the Free Zones and Free Warehouses, 7. provisions provisions of the sub-provisions T. 5370/43 / 24.12.1986 Α.Υ.Ο (Government Gazette 913 / Β / 30.12.1986) for the exemption from value added tax on the application or delivery of goods which or transfer to one of the customs offices of transit, temporary appearance of the belt, the color of the belt and the customs warehousing, 8. procedures of P.D. 63/2005 (Government Gazette A 98 / 22.04.2005) “Codification of the session for Circulation and tensile universes “, 9. no. D6A 1015213 EX / 28.01.2013 (Government Gazette 130 / B / 28.01.2013) selection of the Minister Finance and the Deputy Finance regarding the transfer of responsibilities to the General Secretary of Public Homes of the Ministry of Finance, required by the numbers. Δ6Α 1196756 ΕΞ / 24.12.2013 Α.Υ.Ο (ΦΕΚ 3317 / Β / 27.12.2013), 10. no. 1 / 20.01.2016 Report of the Ministerial User “Selection and installation of general Secretary of the General Secretariat of Public Homes of the Pro. Finance “(Government Gazette Y.O.D. 18 / 20.01.2016), 11. the application of an exemption from value added tax on receipt of domestic and registered goods in a free zone and registration of the tax value added at the exit of the current effort from the Free Zone and the attraction in the laboratory, 12. The process of intervention of the transit storage in our use, use of the upgrade Free Zone approaches, differences between applications, required non-demand ε trade approaches with a search to seek an exception or in parallel in each State EU member, 13. the issue of opening the application should not arise for the application public school, we divide: CHAPTER A general provisions Article 1 Field of application This Decision establishes: a. value-added tax exemption procedure in the case of non-Community and of domestic goods in the Free Zone and b. procedure for the payment of value added tax on the departure of goods from the Free Zone and their consumption within the country. Article 2 Definitions For the purposes of this application: 1. Free Zone: part of the customs territory of the country, separate from the rest customs territory where the following are deposited: (a) non-Community goods which are considered to be imports duties, taxes and trade policy measures, not located in the customs territory of the Community, provided that they have not been released for free circulation by any other customs office regime, (b) Community goods which enjoy measures normally associated with export of goods. 2. Free Zone Management Body: any person established in the Free Zone a person who exercises the overall management of EZ, while he can operate, on the basis of contract, and as a commodity manager of other companies. 3. Person established in a Free Zone: anyone established in the Free Zone Belt a person engaged in industrial or commercial activities or supply and keeps the warehouse accounting approved by the competent customs authority. 4. Warehouse accounting: accounting system for the monitoring of goods enter and leave the Free Zone which it includes at least the elements referred to in the applicable provisions of Union and national which is a means of ensuring customs surveillance of goods. 5. AKLA: Accounting Warehouse Registration Number. 6. Customs certificate: certification of Community or non-Community status of goods deposited in a Free Zone. 7. Placement of goods in a Free Zone: entry of goods in Free Zone areas by keeping an accounting warehouse without the obligation to submit a customs declaration and presentation of the goods at the Customs. 8. Release for free circulation and consumption within the Community of non-Community goods country: import of non-Community goods into the country upon their export from the Free Zone area. 9. Placement of domestic goods in consumption within the country: exit of domestic goods from the Free Zone area within the country. 10. Customs Zone of Free Zone Control: the Customs under whose territorial jurisdiction is the Free Zone. CHAPTER B NON-COMMUNITY POSITION FREIGHT FOR GOODS Article 3 Placement of non-Community goods in a Free Zone with exemption from value added tax 1. Non – Community goods placed in a Free Zone under the terms and conditions of conditions laid down in the relevant provisions of Union and national law exempt from value added tax. 2. For the exemption from value added tax in the position of non-Community Free Zone, the taxable importer is required to have: (a) the registration number of the accounting warehouse (A.K.L.A), (b) transport document; (c) invoice, in case the goods have been sold. Article 4 Exit non-Community goods from the Free Zone 1. At the exit of non-Community goods from the Free Zone and their location their goods for free circulation and consumption within the country, h a tax liability arises and value added tax becomes chargeable or is exempted under the provisions in force. 2. For the confirmation and payment of value added tax on non-exit Community goods from the Free Zone a position document is submitted goods for free circulation and consumption as specifically provided for in provisions of Union and national customs and VAT legislation. 3. The taxable value is formed on the basis of the customs value, according to the foreseen in the provisions of EU customs legislation, in conjunction with Article 20 of the Code VAT Law 2859/2000. 4. At the exit of goods from the Free Zone in order to receive another customs destination, in addition to being released for free circulation and consumption within the country, the existing provisions of EU and national customs legislation shall apply. CHAPTER C POSITION OF DOMESTIC GOODS IN FREE ZONE Article 5 Delivery of domestic goods to Free Zone with exemption from value added tax 1. Domestic goods which are delivered to a Free Zone on the terms and conditions laid down in the relevant provisions of Union and national law exempt from value added tax. 2. For the exemption from value added tax when delivering domestic goods in a Free Zone, the taxable seller is required to have: a. transport document, b. Free Zone Entrance Card, which is completed by the seller according to model and the instructions in Annex I hereof in three (3) copies, shall be deemed by the Customs Zone of the Free Zone and is endorsed by the Managing Authority of Free Zone and the person in charge of transport, c. sale invoice. 3. Copies 2 and 3 of the Goods Entry Card in the Free Zone returned immediately by the Free Zone Management Agency to the seller and depositor – buyer, respectively. Article 6 Exit of domestic goods from Free Zone with payment or exemption from value added tax When domestic goods leave the Free Zone, the goods may receive the following destinations: 1. Export outside the customs territory of the EU a. At the exit of domestic goods from the Free Zone in order to form subject to export outside the customs territory of the EU, the relevant customs office is submitted export document as specified in the Community Customs Code in which declares the invoice for delivery of goods with tax exemption value added issued by the seller – exporter. b. For exemption from value added tax, the taxable seller – exporter keeps in his file: (i) the invoice for delivery of the goods for export, (ii) the transport document, (iii) IE 599 “Export Completion Notification” for confirmation exit of goods from EU customs territory, (iv) the receipts of the intermediary bank. 2. Delivery to another EU Member State a. Upon exit of domestic goods from the Free Zone for delivery to another EU Member State is required to: (i) a transport document, which is considered by the Free Zone Control Customs; (ii) a customs certificate validated by the Customs Office of the Free Zone; (iii) an invoice for sale to a taxable person established in another Member State. b. For the exemption from value added tax, the taxable person keeps in the file of: (i) the transport document approved by the Free Zone Control Customs; (ii) the customs certificate certified by the Customs of Free Zone, (iii) the sales invoice to a taxable person established in another State Member, (iv) the Summary tables of intra-Community deliveries. 3. Consumption in the country a. At the exit of domestic goods from the Free Zone in order to place them in consumption within the country, the tax liability arises and the tax value added becomes required. b. For the confirmation and payment of the tax it is submitted to the competent customs authority customs document (DEFK). The taxable value is formed based on article 19 of N. 2859/2000 “VAT Code”. CHAPTER D EXEMPTION FROM THE VALUE ADDED TAX OF DELIVERY OF GOODS AND OFFER SERVICES WITHIN THE FREE ZONE Article 7 Exemption from value added tax delivery of goods and services held within the Free Zone 1. The delivery (transfer) of goods which are in a Free Zone from taxable persons is exempt from value added tax. 2. The exemption from value added tax requires: a. VAT-free delivery invoice, issued by the taxable seller in accordance with the provisions in force. b. Free Zone Transfer Certificate issued by the seller – depositor in accordance with the model set out in Annex II hereto. The Transfer Certificate in the Free Zone of Annex II hereof considered by the Free Zone Management Body is kept as its supporting document exemption from value added tax in the file of the taxable person – seller. 2. The provision of services carried out within the Free Zone by subjects in tax persons and are directly linked to the deliveries of goods as defined in the Annex 72 of the Implementing Provisions of the Community Customs Code [reg. (EEC) No 2454/93 of Exempt from value added tax provided that the relevant tax item (invoice) is issued without VAT by the service provider on existing provisions and to which the Accounting Warehouse Registration Number refers (Α.Κ.Λ.Α). CHAPTER E OBLIGATIONS OF FREE ZONE MANAGERS LIABILITIES OF PERSONS TAX Article 8 Obligations of Institutions Free Zone Management 1. For the purpose of monitoring goods placed in a Free Zone with VAT exemption, Free Zone Management Bodies are obliged, in addition to those laid down in the provisions of Union and national law, to provide the customs authorities, through the accounting warehouse, with all the information provided are required to identify the goods and their ownership in case transfers within the Free Zone. 2. The above obligations also apply to persons established in a Free Zone who engage in activities of an industrial or commercial nature or provide services for themselves account. Article 9 Checks 1. For the correct observance of the provisions hereof, checks will be carried out according to provided for in the more specific provisions on the regulation of customs surveillance matters existing Free Zones. 2. Businesses established in the Free Zone, which have a compliance permit accountable warehouse, are obliged to provide the Customs authorities responsible for control all the means and documents required to carry out the audit. CHAPTER F FINAL PROVISIONS Article 10 Sanctions Without prejudice to the provisions on smuggling, the penalties and fines applicable to provided for in the National Customs Code. Article 11 Repealed provisions The no. T. 5370/43 / 24.12.1986 A.Y.O is abolished in the part covered by the this Decision. Article 12 Power This is valid one month after its publication in the Government Gazette.