Greek VAT registration

What are the Greek VAT registration thresholds?

There is no VAT registration threshold for foreign businesses trading in Greece that are VAT/GST/Tax registered in their home state.

The VAT registration threshold (distance selling) for EU VAT registered companies selling goods over the internet to consumers in Greece, is €35,000 per annum.


What information is required to get a Greek VAT number and registration

For EU registered businesses the Greek tax authorities will require the appropriate forms to be completed, and submitted by e-mail to the relevant local tax office. Further documentation may be required. Non-EU businesses must appoint a fiscal representative in order to register for Greek VAT.

What is the format of a Greek VAT number?

Once the registration has been approved, which can take as little as one working week, a unique Greek VAT number is allocated to the company.  Each EU member states has a fixed format for its VAT numbers.  In Greece, the number includes the prefix EL followed by 9 digits.

Greek Number Format

Country Code EL
Format 123456789
Characters 9 characters

What next?

A business is free to commence trading, and charging Greek VAT once it has been allocated a VAT number.  It must comply with the Greek VAT compliance rules, and file regular returns (see Greek VAT Returns briefing).

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.