VAT in Greece

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Greece introduced VAT from 1987. It joined the European Union in 1981. VAT legislation has been standardized to a large extent across the European Union, and this includes Greece as an EU Member State.

In Greece, the European Union (EU) Directive 2006/112 on the common system of VAT serves as the legal foundation for VAT imposition. The Greek VAT Code, which was initially implemented through Law 1642/1986 and was later consolidated and revised in Law 2859/2000, constitutes the primary legislation governing VAT in Greece.

vat guide Greece

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Scope of Taxation

VAT is applied uniformly throughout Greece’s territory, with the exception of Mount Athos, which is not considered part of the country for VAT purposes. Additionally, specific regulations govern transactions involving designated European areas.


VAT is generally applied on the following:

  • The provision of goods or services against payment within Greece by a taxable person acting in that capacity.
  • The importation of goods into Greece from countries outside the EU.
  • The acquisition of goods within Greece from other EU Member States by a taxable person acting in that capacity, for a consideration.


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

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Greece –  General VAT information

Tax authority Greek Ministry of Finance
VAT in local language Φόρος Προστιθέμενης Αξίας
Currency € Euro
VAT number format EL + 9 characters
VAT rates


Standard 24%; Preferential 17%; Reduced 13%;
Super reduced 6%; Zero-rated (0%) and exempt
Established None
Non-established None
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
VAT Group Not Allowed
Voluntary Registration N/a, no VAT registration threshold
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 Returns Last day of the month following the end of the period
Frequency Monthly, Quarterly, Semi-Annually
European Sales Listing 26th of the month following the end of the period
Intrastat 26th of the month following the end of the period
Electronic Invoicing While electronic invoicing is not obligatory in Greece, it will be required for business-to-government (B2G) transactions starting from October 1, 2021.



Last Updated: 20/03/2024


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

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