The Greek VAT system is derived from 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!
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:
Taxable persons include:
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
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