On 3 August 2016, Greece published Law 4410/2016 in the Official Gazette, which amends the value added tax (VAT) deferral scheme on imports for non-residents. Under the scheme, non-residents are allowed to defer the payment of VAT on supplies made at import, and instead pay the VAT through periodic returns, provided certain conditions are met. Previously, in order to apply the scheme, the annual value of supplies imported must be at least EUR 300 million, with a reduced threshold of EUR 120 m…