The Greek Public Revenue Authority has issued Circular 1155 of 1 August 2018 on the deduction of input VAT incurred prior to a late VAT registration. The Circular clarifies that in cases where VAT registration is made retroactively, a taxpayer must file VAT returns for the relevant past periods and has the right to deduct the input VAT incurred in those periods in connection with their economic activity. This also applies for non-residents, provided that invoices for inputs received include …