PERMANENT ESTABLISHMENT IN GREECE/ HOUSEHOLD EFFECT CERTIFICATE

PERMANENT ESTABLISHMENT IN GREECE/ HOUSEHOLD EFFECT CERTIFICATE


Tax exemptions from import duties on personal belongings

Citizens of any European Union member State, Greek citizens or persons married to a Greek citizen that are permanent residents abroad but they wish to settle permanently in Greece, have the right to apply for the Household Effects Certificate, which will ensure tax exemptions from import duties on their personal belongings, such as their household effects and car. Permanent residence is considered to be the residence in which the person resides for at least 185 days in a 12-month period and it must also be proven that there is a strong personal and professional bond with the location. The belongings must be presented to the Customs House for clearance no later than 12 months from the date of issuance of the Household Effects certificate (one month for means of transport). The belongings may not be transferred/used by third parties for one year after customs clearance. Adult single children residing in a separate household submit an application independently.


Conditions

1) No similar certificate must have been issued in the past by any other Consular Authority in the name of the repatriate or in the name of a member of their family.

2) The repatriate must have his/her usual residence in North Macedonia and for at least 185 days per a 12-month period he/she. It is also necessary to have strong personal and professional ties with the country, at least for the last 2 twelve-month periods prior to his/her change of residence.

Examples: citizenship in the country of residence, address, residence permit, work permit, taxation in the country of residence, social security, house lease, property ownership, children's schools, utility bills and transactions with local public/municipal authorities.

Attention: Studies at a University or other institutions do not constitute that the student has his/her habitual residence in the place he/she studies


Which personal belongings can benefit from tax exemption?

The belongings intended for personal use of the applicant and the members of his/her family, as well as items that can be used for the needs of his/her household in Greece:

1. Household effects

2. Means of transport

3. Other items

4. Not eligible for tax exemption


When and where can I apply for the certificate:

Not earlier than four (4) months before your departure for Greece. You can apply for the Household Effects certificate at our Consular Office, or in Greece (no later than 24 months after your arrival). In this case, you shall contact the Ministry of Foreign Affairs, in Athens, specifically: «H2 Directorate for Consular Affairs», Akadimias 3, Tel. 00302103682631, e-Mail: dh2@mfa.gr or in Thessaloniki, the Ministry of Foreign Affairs, specifically the Directorate «International Relations Service», Tel. 0030231270092, e-Mail: ydis@mfa.gr


How should I apply?

You arrange an appointment and submit a) the supporting documents that establish your right, as well as a relevant application. Along with the supporting documents, you will need to submit b) a change of residence statement, where you state details regarding how your relocation to Greece will be carried out and c) a detailed list of all personal belongings (furniture, luggage, means of transport, other items), that you will import into Greece. If a household effects certificate is issued in your name, you will present it before the customs authorities.

Note: The competent Authority in Greece is: a) Customs and b) the Economic System of the Ministry.


Household effects

Personal objects, could for example include computer, bicycle, clothing, furniture and household equipment.

With regard to your electrical and electronic belongings, tax exemption is provided for one piece of each type, unless a second piece is justified to exist, due to your household needs, (e.g. a second television, or a second washing-machine – usually of a smaller size). Regarding the air conditioning appliances, tax exemption is provided for all appliances, under the condition that they serve the needs of your household.  Moreover, central units, such as central building equipment, are not allowed.


Means of Transport

1. a passenger car for private use, up to nine (9) seats, including the seat of the driver (or an automotive caravan) and its trailer. The car must have been in the applicant’s possession for at least six (6) months before the submission of the application for the issuance of the certificate.

2. a trailer (not allowed, if an automotive caravan is also imported).

3. a motorbike or a motorcycle.

4. a pleasure boat.

5. a private airplane.

For 1,2,3 exemption from the registration fee and any customs duty and VAT due is provided. The special luxury tax will be paid, where required. You can also acquire a passenger car after the certificate is issued, provided that customs clearance will be done within twelve months, that you already had a driving license in your possession and that the car is completely new. You will be charged with VAT.


Other Items

-  domestic supplies

-  domestic animals

-  riding animals

- portable instruments of mechanical or liberal arts, which are relative and essential for the practice of the beneficiary’s profession, i.e. light tools and instruments which are portable in their use and their utilisation does not depend on their installation in a particular area.

Personal belongings should not have, because of their type or quantity, any commercial interest, or be intended for economic professional activity, with the exception of the portable instruments and tools that are relative and essential for the practice of the beneficiary’s profession.


Tax exemption is NOT provided for:

- Vehicles of public use (passenger cars of ten seats and above, including the driver, lorries for transportation of goods, any other special vehicle).

- Items that have, because of their type or quantity, any commercial interest or are intended for economic - professional activity (with the exception of the portable instruments).

- Alcoholic products, tobacco and the products of tobacco, with the exception of the quantities that are given tax-free to travelers.

Cost: 120€ (paid in cash euros)