Learn more about Intrastat and ESL in Greece in our comprehensive guide below.
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:
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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