In addition to VAT returns, foreign companies trading in Greece may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
If resident or non-resident companies move goods across the Greek national border to or from other EU countries, there may be a requirement to complete monthly Intrastat returns.
Intrastat filings list the goods sent out of Greece, ‘dispatches’, as well as goods brought into Greece, ‘arrivals’. Intrastat filing requirements do not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for Greek Intrastat arrivals is €150,000. The threshold for Greek Intrastat dispatches is €90,000.
Each movement of goods across the Greek national border to another EU country must be listed.
This shipment lists should include the trade classification, value, mode of transport, quantity, net weight, 8 digit commodity code and country of arrival or dispatch.
Intrastats are submitted electronically through the Hellenic Statistical Authority’s dedicated website https://eurostat.statistics.gr
The deadline for submission of Intrastat reports is the 26th day of the month following the end of the relevant reporting period. There may be minor infringement penalties for late filings.
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