Greece – Intrastat / EC Sales list
- Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).
- An EC Sales List (ESL) must be submitted electronically every month to provide details of the goods and services provided to or received from VAT-registered businesses across EU countries.
Learn more about Intrastat and ESL in Greece in our comprehensive guide below.
Intrastat in Greece
Companies are required to submit Intrastat declarations if their annual trade turnover exceeds specified thresholds. These declarations must be filed electronically via the Hellenic Statistical Authority (EL.STAT). The filing deadline for Intrastat is the 26th day of the month following the reporting period.
| Type of Intrastat: | Standard Return |
| Arrivals | EUR 150,000 |
| Dispatches | EUR 90,000 |
Selling in Greece?
ESL in Greece
Both Greek-established taxable persons and non-Greek taxable persons registered for VAT in Greece are required to submit monthly EC Sales Lists (ESLs) electronically. The ESL contains information on the goods and certain services supplied to or received from VAT-registered entities in other EU countries. Its purpose is to verify that businesses that have been supplied goods or services are complying with VAT regulations and to compile anonymous statistics on trade within the EU.
In reporting the ESL, the following transactions must be declared:
- Intra-community supply of goods
- Intra-community acquisition of goods
- Services subject to the reverse charge
Filing of the ESL is only mandatory for the months which the above transactions have taken place. The deadline for the filing is on the 26th of the month following the end of the period. Failure to submit the ESL on time will result to a penalty of EUR 100.
Last Updated:21/03/2024
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