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Greek VAT – Rates & Registration

If a company not established in Greece is providing ‘taxable supplies’ of goods or services in Greece, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Greece assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Greece. Some of the most common examples are:

  • Importing goods into Greece from outside the European Union
  • Buying and selling goods in Greece
  • Selling goods from Greece which are delivered to customers outside of Greece (business or private customers)
  • Acquiring goods in Greece from another EU country (Intra-community acquisitions)
  • Holding inventory in Greece for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Greece where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Greece, you should contact us immediately for a complimentary consultation.

Greek VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
24% (Standard) EL123456789 € 35,000 € 150,000(Arrivals)
6 / 13% (Reduced) € 90,000 (Dispatches)
VAT return periods

Established businesses: Monthly (turnover in excess of EURO 1,500,000), Quarterly (turnover below EURO 1,500,000)

Non-established businesses: Quarterly

Annual returns

No

EC Sales Lists frequency

Monthly

EC purchase lists

Yes

Other reporting requirements

No

Extended Reverse charge

Services provided by a non-established business to a VAT registered customer in Greece are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Greece.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Greece.

 

Contact us for a complimentary consultation.

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