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.
Latest Greek news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
September 9, 2018
The Greek government has committed to reduce its standard VAT rate by 2% from 24% to 22% by 2021. It last raised its VAT rate...
July 27, 2018
Overview This release is a maintenance release of the VAT Reporting application for the month of July. It includes changes in reporting documents, SII...
- Czech Republic
- United Kingdom