Greece VAT profile
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Greece VAT Profile
| Standard VAT Rate | 24% |
| Reduced VAT Rate | 6%, 13% |
| EU VAT Number | EL999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 10,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: For taxpayers that keep double entry books. Additionally monthly submission applies to established companies registered after 01.04.2025 - Quarterly: For taxpayers that keep single entry books or Taxpayers exempted from bookkeeping obligation Filing and Payment Deadline - Last day of the month following the reporting period |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 250,000 Dispatches: EUR 90,000 Filing Frequency Monthly Filing Deadline 26th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 26th day of the month following the reference period." |
| EC Purchase List | EC Purchase List is a declaration summarises the value (per supplier) of intra-community acquisition of goods EU Member States . An EC Purchase List is required to be filed once a business performs intra-community purchases. Filing Frequency: - Monthly: This is a standard filing frequency Filing deadline: - 26th day of the month following the reference period" |
| Other VAT Declarations | Not applicable |
Latest VAT News Grecce
Latest tax technology news and blog posts
April 13, 2026
The Greek Ministry of National Economy and Finance has recently introduced a new tax bill, currently undergoing public consultation as of late March 2026, which proposes significant changes to […]
February 4, 2026
For 2026, Greece has modified its Intrastat reporting thresholds to simplify administrative burdens for smaller businesses engaged in intra-EU trade. Key Threshold Changes for 2026 The updated statistical thresholds for the […]
September 22, 2025
Greece officially confirmed the introduction of a mandatory B2B e-invoicing on a phased basis with following timelines: Greece – Mandatory e-invoicing •2nd February 2026: Large businesses •1st […]