Are you shipping goods to customers in Greece? Check if you should register for Greek VAT and what the VAT rates in Greece are. Read on.
VAT in Greece - table of contents:
- Should you register for VAT in Greece?
- What information is required to obtain a Greek VAT number and registration?
- What is the format of the Greek VAT number?
- How often are VAT in Greece returns required?
- What are the final deadlines for filing Greek VAT returns?
- Where are Greek VAT returns filed?
- Greek VAT penalties
- Rates of VAT in Greece
VAT in Greece was introduced in 1987. The value-added tax is known there as Foros prostithemenis aksias or FPA.
Should you register for VAT in Greece?
The obligation to register for VAT in Greece exists in, among others, the following situations:
- importing goods into Europe through Greece for the first time,
- dispatch (sale) or acquisition (purchase) of goods from other European Union countries (intra-Community sales),
- buying and selling goods in Greece,
- organization of various types of events, conferences, and exhibitions with paid entry,
- online sales to Greek and other EU countries consumers after exceeding the sales threshold of PLN 42,000.
IMPORTANT!
Entrepreneurs selling online to Greek consumers, after reaching 10,000 euros in turnover, can register for VAT OSS. They file one VAT return for all EU countries and pay taxes based on the buyer’s country rates. This exempts them from Greek tax rules, except for applying the foreign VAT rate. If not registered for VAT OSS, they must follow Greek rules only for distance selling.
What information is required to obtain a Greek VAT number and registration?
Companies registered in the EU must fill out specific forms and email them to the local Greek tax office. They may need to provide extra documents. Entrepreneurs from outside the EU are required to appoint a tax representative to register for VAT in Greece.
What is the format of the Greek VAT number?
Once the registration is approved (which takes only one working week), the company will receive a unique Greek VAT number. All EU member states have a set format for their VAT numbers. The Greek number consists of the prefix EL followed by a 9-digit number.
Country code: EL
Format: 123456789
Number of characters: 9
How often are Greek VAT returns required?
VAT returns in Greece are filed monthly or quarterly (depending on the size of the company and the type of accounting records maintained). However, foreign companies registered as VAT taxpayers in Greece should submit quarterly returns.
What are the final deadlines for filing Greek VAT returns?
Monthly declarations are to be submitted by the 26th day of the following month, and quarterly ones by the 30th day of the month following the quarter being reported.Business entities registered as VAT payers in Greece can apply for a tax refund at any time after submitting their VAT return.
Where are VAT in Greece returns filed?
Greece imposes the obligation to submit VAT returns on most taxpayers. These declarations are filed electronically through the portal of the Greek tax authorities (www.gsis.gr).

Gdzie składane są greckie deklaracje VAT?
Grecja nakłada obowiązek wypełnienia deklaracji VAT na większość podatników. Owe deklaracje są składane elektronicznie poprzez portal greckich władz podatkowych (www.gsis.gr).
Greek VAT penalties
Submitting incorrect or late VAT in Greece declarations incurs penalties. Late registration for VAT (within 30 days of a taxable supply) carries similar penalties. If entrepreneurs inform tax authorities of registration delays, the penalty is 1.5% of the VAT due per month of delay, up to 100%. When tax authorities discover the delay, the penalty is 3.5% of the VAT due per month, up to 200% of the outstanding tax. Late payment penalties range from €100 to €2500. Failure to submit a declaration may result in a penalty equal to the VAT amount due.
VAT in Greece is subject to a five-year limitation period. However, in the case of intentional violations or inaccuracies, a settlement can be made up to 20 years after the end of the relevant accounting period.
Rates of VAT in Greece
24% | standard |
|
13% | reduced |
|
6% | reduced |
|
0% | zero |
|
Very similar VAT rates apply in Portugal. VAT rates in Finland are also similar to those in Greece.
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Author: Lucy Adams
She has extensive knowledge in the field of accounting and constantly gains experience working for both small businesses and larger corporations. Her mission is to explain complex financial and accounting issues and teach business owners and those interested in the subject how to manage their finances effectively. She enjoys giving practical advice, discussing current accounting issues, and analyzing legislative changes that may affect business operations. She enjoys a straightforward approach to finance that helps entrepreneurs focus on growing their businesses. She translates complex issues into easy-to-understand language so that anyone can confidently make decisions that impact the success of their business.
VAT in EU:
- VAT in Estonia - a complete guide
- VAT in Denmark - a complete guide
- VAT in Germany - a complete guide
- VAT in the Netherlands - a complete guide
- VAT in the Czech Republic - a complete guide
- VAT in Italy – a complete guide. Rates and registration thresholds
- VAT in Ireland – a complete guide. Rates and registration thresholds
- VAT in Cyprus – a complete guide
- VAT in Spain – a complete guide. Rates and registration thresholds
- VAT in France - a complete guide
- VAT in Lithuania - a complete guide
- VAT in Latvia - a complete guide
- VAT in Slovakia - a complete guide
- VAT in Portugal - a complete guide
- VAT in Romania - a complete guide
- VAT in Belgium - a complete guide
- VAT in Sweden - a complete guide
- VAT in Hungary - a complete guide
- VAT in Greece - a complete guide
- VAT in Finland- a complete guide
- VAT in Austria - a complete guide
- VAT in Malta - a complete guide. Rates and registration thresholds
- VAT in Croatia - a complete guide
- VAT in Slovenia - a complete guide
- VAT in Luxembourg - a complete guide

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