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VAT in Greece

VAT Guide for EU countries within Europe

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.

Here you can find the specifics of VAT regulations in Greece, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.

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 no

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 declaration monthly depending on threshold
EC Sales List (ESL) declaration 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 Penalty of EUR 100 per return

Useful links on VAT in Greece

Tax Authorities 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
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 current VAT rates 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 no

Certain transactions in Europe may require registering for VAT and filingVAT returns in Greece:

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

When do e-traders need to register for VAT in Greece?

In Greece just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the 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 ratesin 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.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

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

VAT Greek 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 in Greece VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Greeceyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

Companies with a VAT number in Greece must complete and submit VAT returns in Greece detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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.

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 introductio n in Greece (150 000 EUR HT/an)
    – Intrastat threshold on dispatch in Greece (90 000 EUR HT/an).
    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.

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

There are three different scenarios:

  • The company, whether it 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 tax authorities’ electronic portal 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.


*This information is subject to change without notice.

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