VAT in Greece – get registered and file correctly

If you are a foreign company selling to or trading with Greece, you must comply with Greek VAT regulations (known locally as ΦΠΑ/FPA). As a general rule, foreign companies without a permanent establishment in Greece must register for VAT as soon as they make a taxable sale in the country; there is no turnover threshold. The standard rate is 24%, and VAT returns are filed monthly or quarterly with the Greek authorities.

Do you need to register for VAT in Greece?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit Bulgarian VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into Greece from countries outside the EU.
• Purchase and sale of goods within Greece (except under the domestic reverse charge mechanism).
• Sale of goods from Greece to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in Greece from other EU countries.
• Holding inventory in Greece for sale, distribution or consignment
• Events in Greece where participants pay an admission fee.

If you are unsure whether your specific activity triggers a registration requirement, please contact us before you begin. We speak the language and know the local procedures.

VAT in Greece – rates and key figures

Conditions	Detail
Standard rate	24 %
Reduced rates	13 % og 6 %
Zero rate (0%)	Including, among other things, intra-EU supplies of goods and exports outside the EU.
Special island rates	30% lower rates on certain islands (population up to 20,000) from 1 January 2026: 17%, 9%, and 4% (excluding tobacco and transport)
Registration threshold	None, neither for Greek nor for foreign companies.
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	EL + 9 digits, e.g., EL123456789 (corresponds to the AFM number)
Reporting period	Monthly or quarterly
Fiscal representative	Monthly or quarterly

The standard rate of 24% applies to most goods and services. The reduced rates are 13% and 6%. A special scheme provides for rates that are 30% lower on a number of islands with up to 20,000 inhabitants starting 1 January 2026, resulting in rates of 17%, 9%, and 4%, respectively. The scheme covers, among others, islands in the North Aegean and the Dodecanese, but does not apply to tobacco or means of transport.

E-commerce and webshop for Greece

If you sell to Greek consumers via an online store, your obligations depend on where your goods are located. For pure distance sales from a warehouse in another EU country, you can use OSS – One Stop Shop once your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for Greek VAT through a single consolidated EU return instead of registering in each individual country.

If, on the other hand, you hold stock in Greece—for example, via a fulfillment center or other local storage—OSS alone is not sufficient. In that case, you need a proper Greek VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade, reverse charge, and myDATA

In B2B transactions, an extended reverse charge mechanism applies to a range of services in Greece. This means that, in certain cases, the Greek purchaser accounts for the VAT themselves, which can reduce the need for local registration. However, the rules are specific and depend on the nature of the goods or services.

Also, please be aware of the Greek myDATA system, under which VAT-registered businesses must electronically transmit invoice and accounting data to the Greek authorities in near real-time. If you are registered in Greece, your data must comply with these requirements.

VAT refund in Greece

If your company has incurred VAT-inclusive expenses in Greece, you can often reclaim the VAT paid, even if you are not VAT-registered there. Refunds are typically available for trade fair and conference expenses, hotels, fuel, car rentals, taxis, and advertising, as well as purchases of goods and services. We help you assess what can be reclaimed and assist with the actual process. VAT refund.

How TIMEVAT helps you in Greece

TIMEVAT is a foreign specialist firm in finance and exports with many years of experience handling VAT across Europe. We speak the language, know the local procedures, and have easy access to the Bulgarian authorities. We act as your extended arm to the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire Greek VAT registration process, including the appointment of a fiscal representative if you are established outside the EU.
• Filing and Compliance: We handle your ongoing VAT returns, EU listings, and myDATA reporting, ensuring compliance with deadlines and formats.
• VAT Refund: We identify expenses eligible for a refund and reclaim the Greek VAT paid on your behalf.

Frequently asked questions about VAT in Greece