VATLive > Blog > Greece > Greece 4 month VAT payment deferment for coronavirus

Greece VAT measures for coronavirus

  • Mar 15, 2021 | Richard Asquith

15 Mar - mandatory Greek einvoice and ebooks has been postponed from 1 Jan 2021 until 1 April 2021 due to the COVID-19 crisis

12 Mar - January VAT liability deadline has been extended to 31 May 2021. Taxpayers must show that turnover is down at least 20% on the same time in 2020.

17 Feb - Greece confirms a further extension of reduced VAT rate cut to 13% until 30 September 2021. This includes: cinemas; drinks catering services. Tourism service VAT cut to 13% is extending until 31 December 2021.

29 Jan - the deadline of VAT payments for the alcohol sector has been moved to 26 March 2021.

4 Dec, the 30% discount on Greek VAT rates for 5 holiday islands has been extended until Jun 2021. This applies to Chios, Lesvos, Samos, Kos and Leros.

28 Nov, VAT payments and returns may now be withheld for November 2020 until 30 April 2021 for businesses that can demonstrate they have been heavily affected by the COVID-19 crisis. They may then be paid with a rising scale of interest charges on either 12 or 24 instalment programmes. Or, businesses may pay without interest charges over the next six months between 10 Nov and 10 Apr.

5 Oct - VAT returns due on 30 Sept 2020 may now be filed by 26 Oct.

25 Sep - a six-month extention of the reduced VAT rate on transport, coffee, non-alcoholic beverages, cinemas and tourist services until 30 April 2021. 

14 Sep - Businesses that can demonstrate severe economic effects of the COVID-19 pandemic will be entitled to postpone VAT payments until 30 April 2021. The previous deadline had been 31 August 2020. Taxpayers who pay according the original deadline may be entitled to a 25% reduction.

1 Sept - Greece is expected to shortly announce the extension of the tourism VAT cuts until the end of the year. This includes: cinemas; drinks catering services; public transport; and packaged holidays. The current temporary VAT rate cut it only until 31 October 2020.

14 Aug - Greece has confirmed reduced VAT 13% on non-alcoholic beverages and cinema entrance to 31 October; and 25% discounted VAT liabilities on June filings.

25 July - reduced VAT on music books (6%) and sports events admission (13%) until 30 June 2021.

7 July - VAT advance payments have been reduced for VAT registered businesses by between 30% and 70% dependant on the drop in their revenues in the first half of 2020 compared to the same period in 2019.

23 June - taxpayers may apply for 12-month interest free payment plans on their VAT due between March and September 2020. There is also a two-year option with lower interest charges.

22 June - the 30% discount on the VAT rate applied in five holiday islands is to be rolled over to 2021.

17 June - taxpayers who do not take advantage of the 25% VAT discount on liabilities may extend their payment deadlines to 30 September. 

12 June - Greek e-books and e-ledgers to start implementation from 20 July 2020.

12 June - a range of goods (medical, high sugar content drinks, domesitc heating and electricity, paper-based books) have been cut to the 6% and 13% reduced VAT rates between 1 June and 31 October.

10 June - VAT is to be cut from 24% to 13% on public transport services from 1 June until 31 October 2020. This will include: taxis' ferryies; and public transport.

The right, on application, to offset 25% of VAT paid in the April filing has been allocated to the next payment due in June.

25 May - May VAT return payment deadlines are delayed, without charges, until 30 September for qualifying busineses.

21 May - VAT rate on public transport, coffee supplies and non-alchoholic drinks will be reduced from 24% to 13% from 1 June and 31 October.

15 May update - May VAT returns payments deadline has been extended to 31 August 2020. There will be no penalties or interest due.

13 May update - Greece is reviewing cutting catering services VAT from 13% to 11% furing the COVID-19 crisis. The likely implementation date would be 1 June 2020.

20 April update - Greek e-invoices and e-boooks implementation has been delayed until June 2020.

11 April update - VAT payers who do not lay off staff my withhold 25% of their VAT due in April to assist durig the COVID-19 crisis.

7 April update - the Greek tax office is reviewing VAT cuts to assist the tourism sector. The may include in the second half of 2020:

  • cuts to transport and ferry VAT rates from 24% to 13%; and
  • reducing hotel and similar accomodation services to 13%.

30 March. The Government of Greece has introduced a number of tax measures to help businesses cope with the COVID-19 epidemic. These include:

  • A Value Added Tax rate cut from the standard 24% rate to 6% on medical products related to the epidemic; 
  • For businesses affected by the outbreak, VAT payments due up to 30 April is posponed until 31 August 2020; and
  • Any outstanding VAT at 11 March will not need to be paid until 31 August 2020.
  • The filing of 2019 sales lists has been delayed to 30 June 2020.

Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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