Greece – extended application of 13% VAT rate to some goods and services
27 January 2023
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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.
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”.
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.
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.
The VAT rates currently in force in Greece are as follows:
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.
In Greece , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Greece? Contact us now.
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.
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:
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:
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:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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