seealso :
INTRASTAT in Greece
VAT rates in Greece

GENERIC INFORMATION

Greece is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=225/1577833200

VAT local name :
Foros prostithemenis aksias (FPA)

VAT number format in Greece :
EL123456789

Date of introduction of VAT in Greece :
1 January 1987

Local transposition of EU Directive :
Law No 1642/1986 as amended and codified in Law No 2859/2000, Law No 2873/2000 and further amended by Art.16 of Law No 2948/2001, Law No 2954/2001, Law No 2992/2002, Law No 3052/2002, Art. 19 of Law No 3091/2002, Law No 3193/2003, Law No 3220/2004, Law No

Competent authority :
Ministry of Finance

(http://www.minfin.gr/)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
General Directorate of Tax Administration, Directorate for the Implementation of Indirect Taxation, VAT Department

General Directorate of Customs & Excise : Directorate of Excise & VAT – Section E’ – VAT on Import-Export

https://www.aade.gr

deef.a@aade.gr

HOW VAT IS APPLIED IN Greece

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Greece :
See our section for detailed VAT rates applying in Greece

INTRASTAT and EUROPEAN SALES LIST IN Greece

Form and submission of ECSL in Greece :
26th days of following month
Form and submission of Intrastat in Greece :
Last business day of the month

VAT COMPLIANCE IN Greece

Form name(s) : F2 taxis

Monthly VAT returns :

Conditions to submit monthly returns in Greece :
Double-entry accounting
Due date of monthly returns in Greece :
last working day of the month following the tax period
When to pay VAT under monthly return scheme in Greece :
Same as return, possible to split into 2 payments

Quarterly VAT returns :

Conditions to submit quarterly returns in Greece :
Single-entry accounting
Due date of quarterly returns in Greece :
last working day of the month following the tax period
When to pay VAT under quarterly return scheme in Greece :
Same as return, possible to split into 2 payments

Semesterly VAT returns :

Conditions to submit semesterly returns in Greece :
Small businesses (non-exempt from VAT but belonging to flat-rate schemes)
Due date of semesterly returns in Greece :
last working day of the month following the tax period for return and payment; possible to split payment over 2 month

Yearly recapitulative statement in Greece :

Abolished since 2014

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Greece

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