Greek VAT rates and VAT compliance

As a European Union (EU) member state, Greece broadly follows EU value added tax (VAT) rules but is free to set its own standard VAT rate provided it is above the EU minimum of 15%. Businesses registered for VAT in Greece must apply the correct VAT rate to supplies and remit the collected tax via periodic VAT returns.

The standard VAT rate in Greece is 24%. There is a reduced rate of 13% and a super‑reduced rate of 6%, applied to specific goods and services such as food items, non-alcoholic beverages, newspapers, books, theatre tickets, and certain medical supplies.

Greece applies the following VAT rates:

Certain organisations — such as non-profits, educational institutions, and public bodies — may qualify for VAT exemption.

A valid VAT number is required in Greece for any business (resident or non-resident) undertaking taxable activities. There is no domestic threshold — as soon as you carry out any VAT‑liable supply, import goods, hold stock, provide certain services, or otherwise engage in taxable operations in Greece, you must register for VAT. Non-resident or non‑EU businesses registering for VAT must appoint a fiscal (tax) representative, who becomes jointly and severally liable for the VAT obligations of the foreign business.

Foreign businesses may register without having a physical permanent establishment in Greece. However, registration should occur before commencing taxable supplies in Greece if the business meets any registration trigger (imports, holding goods in Greece, distance selling above EU threshold, etc.).

Distance selling/cross‑border B2C goods or digital services follow EU rules: there is an EU‑wide threshold of €10,000. If a business’s total distance selling or digital services cross that threshold, VAT registration (or use of the EU One-Stop Shop (OSS) scheme) is required.

For more information on VAT registration in Greece, visit our Greek VAT registration page.

VAT‑registered businesses must file periodic VAT returns in Greece. Whether filing is monthly or quarterly depends on the type of accounting (double‑entry vs single‑entry), whether the business is newly established, and whether it’s foreign/using a fiscal representative.

New businesses must submit VAT returns monthly from the start, regardless of accounting type. Businesses registered between 1 January 2024 and 21 March 2025 started transitioning to monthly returns in July 2025. Existing businesses may opt in to monthly returns from October 2025, and after two years of compliance may switch back to quarterly under certain conditions.

The deadline for filing both monthly and quarterly VAT returns is the last working day of the month following the end of the reporting period. VAT payments are due at the same time as the return.

Returns must be filed electronically via the Greek tax authority’s portal (GSIS/AADE) using the prescribed forms (Form F2 for VAT returns). Even if there are no taxable transactions, a nil return must be filed.

If the VAT return results in a credit (where input VAT is greater than output VAT), the excess VAT can either be carried forward to the next period, or a refund may be requested via the return form.

For more information on VAT returns in Greece, visit our Greek VAT returns page.

EC Sales Lists: Required to report intra‑EU sales of goods and services to VAT‑registered businesses. These lists must be submitted electronically, typically on a monthly or quarterly basis depending on volume.

EC Purchase Lists: Similar to EC Sales Lists, they report intra‑EU acquisitions from VAT‑registered suppliers. These are submitted with the same frequency as EC Sales Lists, depending on business activity and thresholds.

Greece requires Intrastat declarations to track physical movement of goods between Greece and other EU countries.

• When required: Businesses (resident or non-resident VAT-registered) must file Intrastat if they exceed the following annual thresholds: €150,000 for arrivals and €90,000 for dispatches.

• Frequency: Filing is typically quarterly, except for businesses using double-entry accounting, which file monthly.

• Deadline: Reports must be filed by the 15th of the month following the reporting period.

• Content: Include commodity codes, values, quantities, transport mode, and origin/destination countries.

Call-off stock: Goods sent from a supplier to a customer’s storage in Greece without triggering a VAT supply or requiring Greek VAT registration, as long as specific EU simplification conditions are met (such as supplier having no Greek presence and maintaining a stock register).

Consignment stock: Goods stored in Greece under supplier control, potentially for multiple buyers, generally triggering VAT registration and Intrastat reporting.

Invoices in Greece must include the following:

• Invoice date and unique sequential number
• Supplier and customer names, addresses, and VAT numbers
• Description of goods/services, including quantity and unit price
• Supply date if different from issue date
• Net value, VAT rate, VAT amount
• Any discounts or rebates
• Total gross amount
• Any applicable references (e.g., reverse charge, intra‑community supply)

Invoices can be issued in any language but may require translation upon tax authority request.

Greece applies VAT to electronically supplied services under EU rules:

• Business to consumer (B2C) digital services: VAT is charged at 24% and must be remitted either by registering in Greece or via OSS. No threshold applies — the first B2C digital supply triggers VAT registration unless OSS is used.
• Business to business (B2B) digital services: VAT typically falls under reverse charge, meaning the Greek business customer accounts for VAT.