Greece VAT Information: rates, registration number

Goods

VAT Standard rate

The standard VAT rate in Greece in 2022 is 24%.

VAT Reduced rate

Most goods for the disabled have – a VAT rate of 13%.

The VAT rate for some books and pharmaceutical products is 6%.

Threshold

As in all of the EU, in Greece, there are rules according to which the threshold is 10 thousand euros.

Deductible VAT

For some completed transactions, you can return the VAT paid:

Transactions related to the supply of goods or services made within the country
Acquisition of goods and transactions within the EU, considered as such
Transactions for the import of goods

Registration procedure

For VAT registration, it is required to properly send the form “ΔΗΛΩΣΗ ΑΠΟΔΟΣΗΣ Α. Φ. Μ. /ΕΝΑΡΞΗΣ ΕΡΓΑΣΙΩΝ ΚΟΙΝΟΤΙΚΩΝ ΥΠΟΚΕΙΜΕΝΩΝΩΩΡΙΣ ΕΓΚΑΤΑΣΤΑΣΗ ΣΤΗΝ ΕΛΛΑΔΑ” and a package of company’s legal documents.

Tax representative

To register in Greece for Non-EU companies a tax representative is mandatory.

VAT returns filing date

All foreign taxpayers must submit VAT returns on a quarterly basis. Deadline is the last day of the month following the reporting period.

VAT payment date

The deadline for paying the tax coincides with the deadline for filing the declaration.

Digital services

VAT Standard rate

The standard VAT rate in Greece in 2022 is 25%.

Threshold

The threshold for all EU countries is standard – 10 thousand euros.

Pieces of evidence

To determine Greece as the buyer’s location, it is necessary to set two of the following criteria, such as Greece:

Customer’s address
The address to which the invoice is issued
Phone code +30
IP address
The location of the customer’s fixed land line through which the service is supplied to him
Something else

E-services list

The legislation of the European Union means by the term digital product any product that is stored, delivered and used in electronic format. These are goods or services that the client can receive by e-mail, download from the Internet or use directly on the website. These products include:

Electronic books, images, movies and videos, whether buying a copy from Shopify or using a service (for example Amazon Prime). Such products are increasingly referred to as “Audio, visual or audiovisual products”
Downloadable and streaming music, whether buying an MP3 or using a music services
Cloud-based software and as-a-Service products (SaaS, PaaS, IaaS)
Websites, site hosting services, and Internet service providers
Online ads and affiliate marketing

Registration procedure

You can made registration under the MOSS via the portal of the Greek Tax Authorities (TaxisNet). To register taxable persons of the establishment outside Europe(non-Union scheme), the following information will be required:

Company name and contact information
Tax number in the country of registration
Bank details
Electronic declaration that the taxable person is not registered to pay VAT within the Union
Select the date from which you will use MOSS

Taxable person established in Greece (Union scheme)

Company name and contact information
Organisationsnummer/Momsnummer (VAT)
If there are other VAT numbers, you must specify them
Country where the taxable person is established, if established outside the territory of the European Community
Date of start of using the scheme
BIC and IBAN

Keeping records

Records must be kept for at least ten years.

Filling VAT returns

VAT declarations for digital services must be submitted quarterly, no later than the 20th day of the month following the reporting period. For example, the declaration for the first quarter must be submitted by April 20.

VAT payment date

We advise you to pay the tax at the same time as submitting the declaration in advance of the deadline date.