Greek VAT registration

There is no VAT registration threshold in Greece for either resident or non-resident businesses. Any taxable economic activity triggers VAT registration, regardless of turnover.

For EU-based distance sellers (B2C), the EU-wide threshold of €10,000 applies across all member states. Exceeding this amount in cross-border goods or digital services sold to Greece requires VAT registration.

Foreign businesses typically register for VAT in Greece in the following situations:

• Supplying goods or services within Greece, even without a physical presence

• Importing goods into Greece

• Storing goods in Greece (e.g., warehouses or call-off stock)

• Organising events, exhibitions, or live performances in Greece with admission fees

• Selling goods or services to non‑VAT-registered customers in Greece, including tourism, rentals, or direct sales

• Distance selling to private individuals in Greece that exceeds the EU-wide €10,000 threshold

• Using fulfilment services or platforms (like Amazon FBA) that involve stock in Greece

• Supplying digital services to Greek consumers, unless using the EU One-Stop Shop (OSS) scheme via home country

For B2B supplies to VAT-registered clients in Greece, the reverse charge mechanism often applies, meaning VAT is typically accounted for by the Greek customer rather than the supplier.

Foreign entities (both EU and non-EU based) must submit the following documentation before undertaking taxable activity in Greece:

• Proof of business registration or legal status in home country (e.g., articles of association, company registry extract)

• Evidence of intended Greek economic activities (e.g., contracts, invoices, business plans indicating imports, warehousing, events, intra-community supplies)

• For non-EU businesses, appointment of a fiscal representative in Greece is mandatory. This requires a notarised and apostilled power of attorney translated into Greek and submitted to the tax office.

• EU-based businesses can register directly via email to the relevant Greek tax office

Registration processing typically takes one to three weeks, depending on completeness of documentation.

The Greek VAT number begins with EL, followed by 9 digits (e.g., EL123456789). This serves both as a tax identification number (AFM) and VAT number.