VAT Standard rate
The standard VAT rate in Greece in 2023 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%.
From 01.01.2023 to 30.06.2023 the VAT rate for cinema tickets is also 6%.
As in all of the EU, in Greece, there are rules according to which the threshold is €10,000.
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 commerce within the EU, considered as such;
- Transactions for the import of goods.
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.
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. The deadline is the last day of the month following the reporting period.
VAT payment date
The deadline for paying the tax coincides with filing the declaration.