According to article 42, paragraph 4 of Law 4174/2013, the provisions regarding the time of limitation of a tax payer's (legal or natural person) right to claim for the reimbursement of the input - VAT amount have changed.

More specifically, as of 01.01.2014 the period of 3 years for the limitation of the aforementioned input - VAT reimbursement claim against the Greek Fiscal Authorities, becomes a limitation time of 5 years.

Kindly note herewith, that with regards to the input - VAT reimbursement applications referring to the financial years until 31.12.2013, the limitation time of 3 years concerning the claim against the Fiscal Authorities still applies. 

NOTE: This article does not cover advisory, but only informational purposes, and cannot serve, as a basis for further actions, on the part of   the reader. Reception of specialized advice is required.

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