Greek Intrastat

In addition to VAT returns, foreign companies trading in Greece may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders.  This can include both sales to other companies, but also the movement of goods by the same company.

When do Greek Intrastat reports have to be completed?

If resident or non-resident companies move goods across the Greek national border to or from other EU countries, there may be a requirement to complete monthly Intrastat returns.

Intrastat filings list the goods sent out of Greece, ‘dispatches’, as well as goods brought into Greece, ‘arrivals’. Intrastat filing requirements do not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Greek Intrastat reporting thresholds?

Intrastat returns only need to be completed once the reporting thresholds are exceeded.

The threshold for Greek Intrastat arrivals is €150,000. The threshold for Greek Intrastat dispatches is €90,000.

Greek Intrastat thresholds (per annum)

Arrivals Dispatches
€150,000 €90,000

What information is included in a Greek Intrastat filing?

Each movement of goods across the Greek national border to another EU country must be listed.

This shipment lists should include the trade classification, value, mode of transport, quantity, net weight, 8 digit commodity code and country of arrival or dispatch.

When should Greek Intrastats be filed?

Intrastats are submitted electronically through the Hellenic Statistical Authority’s dedicated website

The deadline for submission of Intrastat reports is the 26th day of the month following the end of the relevant reporting period. There may be minor infringement penalties for late filings.

Latest Greek news

Greece VAT rate cut to 22% 2021

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...

VAT Reporting v18.7.1

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...

Greek VAT delay blocks €15bn bailout funding

July 13, 2018

The Greek decision last week to extend the discounted VAT rates till January 2019 on five islands impacted by the refugee crisis has led to...