2024 Guide – VAT in Greece

Appoint a fiscal representative in Greeceand make sure to be 100% VAT compliant

VAT in Greece

Whether you’re a European or non-European company, establishing certain activities in Greece may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Greece.

If you deal with companies in Greece, you may be able to claim a Greek VAT refund.

In this VAT guide, we have brought together the specific features of the Greek regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1981
ISO code EL
VAT introduced in Greece 1987
VAT name in Greece Foros prostithemenis aksias (FPA)
VAT ID format in Greece EL999999999
Territories with special status in Greece Mount Athos

VAT rates in Greece

Standard VAT rate 24 %
Reduced VAT rate (1) 13 %
Reduced VAT rate (2) 6 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate yes

Thresholds triggering VAT reporting obligations in Greece

Intrastat threshold at introduction 150 000 EUR
Intrastat threshold on dispatch 90 000 EUR
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Greece

Intrastat return monthly depending on threshold
EC Sales List (ESL) return monthly
VAT returns monthly, quarterly
Reporting currency EUR

VAT-related penalties in Greece

Failure to file a VAT return Penalty of between EUR 100 and EUR 500 per declaration. In the event of an untrue retun, a penalty of up to 50% of the difference between the VAT paid and the VAT due.
Late payment of VAT Penalty equivalent to 0.73% of the VAT due per month of overdue.
Failure to report ESL/DEB 100 EUR penalty per ESL declaration

Useful links on VAT in Greece

Tax Administration in Greece Tax authorities
Ministry of Finance in Greece Ministry of Finance
Check a VAT number in Greece Check a VAT number
EU VAT Guide EU VAT Guide
Need VAT assistance in Greece? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Greece subject to Greek VAT, may be required to appoint a tax representative. Established in Greece, the fiscal representative will fulfill the company’s VAT obligations to the Greek tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Greece to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Greece.
Intra-Community and Greek VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Greece, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Greece, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Greece? Contact us now.

Greece has been a member of the European Union since 1981 and a member of the Eurozone since 2001. With no real industry, the Greek economy relies mainly on tourism and agriculture.

Greek VAT regulations have been in force since 1st January 1987 and are detailed in Law 2859/2000, they are also based on the European VAT Directives.

Non-resident economic operators carrying out Intra-Community supplies and/or acquisitions as well as imports, or receiving Intra-Community services carried out on Greek territory, must register for VAT.
Carrying out these types of activities requires the appointment of a tax representative in Greece.

The VAT rates currently in force in Greece are as follows:

  • Standard VAT rate: 24 %
  • Reduced VAT rate (1): 13 %
  • Reduced VAT rate (2): 6 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate yes

Need a tax representative in Greece? Contact us now.

Do you need a VAT fiscal representative in Greece? Certain operations may require VAT registration and the filing of VAT returns in Greece:

To check whether your activities give rise to VAT obligations in Greece, use our VAT simulator .

Need a VAT tax representative in Greece? Contact us now.

When do e-sellers need to register for a VAT number in Greece?

In Greece , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Greece via the One Stop Shop.
  • or when they hold a stock of goods in Greece and must report the stock supply transactions.

What are the VAT obligations for e-traders in Greece ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Greece: standard rate (24 %), reduced rates 1 and 2 (13 % and 6 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Greece.

Find out more:

Need a VAT tax representative in Greece? Contact us now.

Why identify yourself to VAT in Greece?

You may need a VAT number in Greece to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Greek VAT is named Foros prostithemenis aksias (FPA)and the VAT numbers in Greece have the following structure: EL999999999.

How do I get a VAT number in Greece?

The administrations in charge of VAT in Greece are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Greece, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Greece, use our VAT simulator or contact us.

Companies with a VAT number in Greecemust complete and file dVAT decl arations in Greece detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly .

Failure to comply with the deadlines imposed by the Greek authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Greece:

  • Penalties for failure to file a VAT return in Greece: Penalty of between EUR 100 and EUR 500 per declaration. In the event of an untrue retun, a penalty of up to 50% of the difference between the VAT paid and the VAT due.
  • Penalties for late payment of VAT in Greece: Penalty equivalent to 0.73% of the VAT due per month of overdue.

Need VAT assistance in Greece? Contact us now.

In addition to VAT returns, companies may be required to provide the Greek authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Greek authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in Greece (150 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Greece (90 000 EUR excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Greek authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Greece are for tax purposes.
    Failure to comply with the deadlines imposed by the Greek authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Greece can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Greece, or is obliged to register for VAT in Greece. In this case, it must apply for a VAT refund via the periodic VAT return filed in Greece, according to a periodicity: monthly, quarterly .
  • The company is established within the European Union, is not registered for VAT in Greece and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Greece. In this case, they must use the services of a fiscal representative to carry out what is required by the Greek authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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