Processes for the correct implementation of imports and exports are presented with form samples, where definitions are provided for the concept of imports and exports, for export clarification, procedures for special cases of exports, customs legislation issues and the operation of customs offices.

All relevant legislation of the VAT Code (Law 2859/2000) related to imports, exports, and intra-community transactions is included. Specifically, the time of the tax liability, the concept of the place of supply of services, the status of goods in free circulation, special cases of VAT exemption, special customs warehousing regimes, customs savings, triangular transactions, INTRASTAT, summary tables, and form completion. This part of the book also includes a special appendix regarding transactions with the United Kingdom after BREXIT.

Includes all relevant legislation of the ELPE (Law 4308/2014) regarding the manner and timing of issuing documents in general cases (circulation, invoices, credit, retail sales, intra-community transactions, electronic invoicing), as well as specific issues (tourist agencies, online transactions, food exports, etc.). Finally, it includes numerical examples of accounting entries (order accounts, intra-community acquisitions-deliveries with or without transportation costs, imports from Third Country, receipt of services from an EU country, etc.).

The transfer of documents by the executors as well as the imports folder is included.