Information on whether refunds can be granted to non-EU based businesses without reciprocal agreements
In Greece, the competent authority will only grant VAT refunds to non-EU based businesses if the authorities in the non-EU (third) country offer similar refund arrangements as those for businesses based in Greece. There must be a mutual written agreement between the competent authority of Greece and that of the third (non-EU) country.
Currently the Hellenic Republic has reciprocity agreements with Switzerland and Norway.