Greece introduced its Value Added Tax regime in 1987. In Greece it is known as Foros prostithemenis aksias (FPA).
Like all EU member countries, Greece follows the European VAT Directive (Law). This sets the rules for Greek VAT registrations, compliance, rates, returns, Intrastat and related filings.
The Greek VAT rules are laid down in the 2000 VAT Law. It is administered by the Ministry of Finance, which issues detailed Decisions, Circulars and Leaflets on day-to-day compliance issues. Foreign resident companies are obliged to follow these rulings.
The obligations to register for Greek VAT are similar to the rest of Europe, and are based on the EU VAT Directive. Greece is permitted to vary these in accordance with derogations. The most common examples of scenarios for VAT registration are:
The supply of services by foreign companies does not trigger the requirement for a VAT registration. This follows the 2010 VAT Package reform.
Note that providers of electronic, broadcast or telecoms services to consumers in Greece only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
If you do need to VAT register, read our Greek VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Greece that you should consider. Please read our Greek VAT Reverse Charge briefing.
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.