VAT in Greece
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!
Selling in Greece?
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
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