Greek EC Sales Lists (ESL) and EC Purchase Lists (EPL)

If a Greek VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required.  These may also be known as recapitulative statements.  In Greece, businesses must also submit EC Purchase Lists (EPL) to the tax authorities.

This is in addition to the regular Greek VAT return or Greek Intrastat.


When do Greek ESL and EPL reports have to be completed?

If a Greek VAT registered business completes an intra-community supply or purchase, to or from another EU VAT registered business of goods or services across the Greek border, then this may have to be reported in the ESL or EPL.  There is no reporting threshold.

When should Greek ESLs and EPLs be filed?

ESLs and EPLs are filed in Greece on a monthly basis for goods and services. The filing date is the 26th of the month following the reporting period end.
Greek ESL and EPL filings are made online. There may small fines for late or incorrect filings.


Latest Greek news

Greece primes for VAT e-invoice 2020

August 05, 2019

The Greek Finance Ministry is to launch a pilot of its proposed e-invoice regime in the second quarter of 2019. The plan is to require real-time invoice clearing by VAT registered businesses for B2B and potentially B2C invoices from 1 January 2019. In addition, all taxpayers will be required to keep their accounting records digitally.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.