Greek VAT invoice requirements
Greek VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.
Date of issuance and storage of Greek invoices
Greek VAT invoices for goods must be issued at the latest one month after the taxable supply or dispatch of goods. For intra-community supply of goods invoices must be issued by the fifteenth day of the month following the taxable supply or dispatch of goods. For services the invoice must be issued at the time of the supply of the service or in the case of a continuous service when part of the service fee becomes due. In any case, an invoice must be issued in the same fiscal year as the delivery of the service or goods took place.
Invoices must be stored for six years. Greece, like all EU member states, now permits the use of electronic invoices under certain conditions.
Greek invoice requirements
Invoices must contain at least the following basic information:
- Date of issuance
- A unique, sequential number
- VAT number of the supplier
- Full names and addresses of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- The measurement unit and price per unit, if applicable
- A date of the supply if different from the invoice date
- The net, taxable value of the supply
- The VAT rate applied, and the amount of VAT
- Any taxes, duties, contributions or charges payable to the Greek State or third parties
- Discounts or rebates granted
- Full details and registration number of fiscal representative, if applicable
- Details to support zero VAT – export, reverse charge or intra-community supply
- The total, gross value of the invoice
Invoices can be issued in any language but the Greek tax authorities may ask for a translation.
Need help with your Greek VAT compliance?
Researching Greek VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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