[responsive_menu_pro]

VAT in Greece

We offer a comprehensive up to date guide

The Greek VAT system is derived from the Law 1642/1986 which was later amended in Law 2859/2000, also known as the “Greek VAT Code”. Along with this, the EU VAT Directive was also implemented in order to harmonize the Greek VAT system with the rest of the EU’s VAT System.

Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Greece is conveniently located right here!

vat guide Greece

Selling in Greece?

We offer an end-to-end VAT Compliance package

Scope of Taxation

In general, VAT is charged on taxable supplies, deemed supplies of goods and services, imports, and intra-community transactions. In Greece, the following are some of the transactions that are subject to VAT:

 

  • Supply of goods or services in Greece
  • Imports made in Greece
  • Intra-community acquisitions of goods

 

Taxable persons include:

 

  • Private individuals as well as juridical persons that carry out economic activity within Greece
  • Any person supplying new means of transportation (i.e., ship, aircraft, etc.) from Greece to another member state
  • Any nontaxable person that provides building supplies in Greece
  • Joint ventures that provide building construction services under the “land swap system”
  • Persons that provide the following activities in accordance with Annex I of the Greek VAT Code
    • Telecommunications services
    • Distribution services that focus on gas, electricity, and thermal energy
    • Transportation services that cater persons and goods
    • Supply of services to ports and airports
    • Supply of newly manufactured goods
    • Transactions in relation to agricultural produce
    • Activities relating to trade fairs and exhibitions
    • Warehousing services
    • Commercial activities carried out by public bodies
    • Activities carried out by travel agents
    • Cooperative activities and other related activities, including those carried out by similar institutions
    • Commercial activities carried out by radio and television institutions

Interested in Greek VAT news?

Subscribe to our Newsletter
  • This field is for validation purposes and should be left unchanged.

Greece –  General VAT information

 

National Legislation Greek Ministry of Finance
VAT in local language Φόρος Προστιθέμενης Αξίας
VAT number format EL + 9 characters
EL123456789
VAT rates

 

Standard 24%; Preferential 17%, 9%, 4%; Reduced 13%;
Super reduced 6%; Zero-rated (0%) and exempt
Frequency Monthly, quarterly, semi-annually
Thresholds
Registration
Established None
Non-established None
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
Intra-EU Dispatches EUR 90,000
Intra-EU Arrivals EUR 150,000
Recovery of VAT by non-established businesses Yes
Compliance Returns and Deadlines
VAT Return Last day of the month following the end of the period
European Sales Listing 26th of the month following the end of the period
Intrastat 26th of the month following the end of the period

Last Updated: 21/03/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Contact GVC for your VAT Compliance in Greece

SUBSCRIBE TO GLOBAL VAT NEWSLETTER

Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!