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This guide provides an in-depth overview of VAT (Value Added Tax) in Greece, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within Greece or with Greek customers.
Greece’s VAT system is governed by the Greek VAT Act, in line with the EU VAT Directive. VAT is applied on most goods and services within Greece, as well as on imports.
Euro (€)
EL followed by 9 digits (e.g., EL123456789)
Yes, required for non-EU businesses conducting VAT-related activities.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 24% | Standard Rate | Applies to most goods and services |
| 13% | Reduced Rate | Applies to certain foodstuffs, medicine, and passenger transport |
| 6% | Reduced Rate | Applies to books, periodicals, and specific medical supplies |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 10,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Greece |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | Last working day of the following month | Last working day of the following month |
| Quarterly | Last working day of the month following the quarter’s end | Last working day of the month following the quarter’s end |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 24% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Greece applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
While e-invoicing is mandatory for suppliers to the public sector (B2G transactions), Greece has introduced the myDATA (Greek e-books) platform for electronic reporting. This platform requires businesses to report their invoices and accounting data electronically to the tax authorities. There isn’t a strict requirement to use the PEPPOL BIS format for all invoices. Businesses can use certified providers to transmit data in the required format.
Greece requires digital reporting for VAT-related transactions. Businesses are required to report VAT data electronically to the Greek tax authorities.  The myDATA system is the primary digital reporting requirement in Greece. All businesses are obliged to transmit their revenue and expense data electronically to the Independent Authority for Public Revenue (IAPR
Disclaimer: The information in this article is for general informational purposes only and may not cover all aspects of German VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
