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
Notes

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).


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