see also :
INTRASTAT in Greece
VAT rates in Greece

Is fiscal representative compulsory in Greece ?

Greece is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.

Greece yes REQUIRES a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Greece is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (F2 taxis) provided by in Greece like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Greece and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Greece to another State, being third country or Member state.

In most cases your VAT number in Greece will be similar to EL123456789.

What is the threshold for deliveries to particulars individuals in  Greece ?

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.)

Once registered for VAT with right to deduct, which VAT should your business apply in  Greece ?

Standard VAT rate in Greece is 24%, while intermediate rate is  -. On the other hand, reduced rate is 6%, 13%.

Application of Article 37 and 109 to 122 of the VAT Directive in Greece : exempt; exempt with credit

Please note that we open access to a detailed table of VAT rates per goods and services in Greece :
See our section https://becompliant.tax/vat-rates-greece

What is the scope of a fiscal representative in Greece?

Fiscal representative should always diagnose your operations in Greece and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Greece ?

Your fiscal representative in Greece will have to submit periodically on your behalf.
The VAT form you are expected to submit in Greece : F2 taxis
In Greece, the periodicity of VAT (locally called Foros prostithemenis aksias (FPA)) is as follows :

Monthly VAT returns in Greece  are due  last working day of the month following the tax period, always that Double-entry accounting
Your VAT payment is due :  Same as return, possible to split into 2 payments.

Quarterly VAT returns in Greece  are due  last working day of the month following the tax period, always that Single-entry accounting
Your VAT payment is due :  Same as return, possible to split into 2 payments.

Semesterly VAT returns in Greece  are due  last working day of the month following the tax period, always that Small businesses (non-exempt from VAT but belonging to flat-rate schemes)
Your VAT payment is due :  last working day of the month following the tax period for return and payment; possible to split payment over 2 month.

Yearly VAT returns in Greece  are due  last working day of the month following the tax period.

What are the E/ICSL a fiscal representative submits in Greece ?

The ECSL  you are expected to submit in Greece : 26th days of following month

Intrastat

Your statistical declarations (Intrastat) in Greece : Last business day of the month

What are the late registration penalties in Greece ?

VAT Returns :
– late : € 100 – € 500

Payment :
– late :  50% of the unpaid VAT amount + interests
– unpaid :  50% of the unpaid VAT amount + interests

Invoices
– inaccurate :  50% of the unpaid VAT amount + interests
– missing :  50% of the unpaid VAT amount + interests

 Where to find official information about VAT in Greece

Greece transposed the European Directive into national regulation 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.
The Revenue administration responsible for VAT in Greece is :
Ministry of Finance

(http://www.minfin.gr/).
You can gather more information by contacting the directly :
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

vat representative in Greece

Nikos DIMITRAKOPOULOS

Managing Partner of Tax Support Ltd / Φοροτεχνική Υποστήριξη Γλυφάδας ΕΠΕ

A’ class license as Accountant – Tax Consultant. Member of Board of Tax Representative Alliance (TRA).

VAT and INTRASTAT compliance in Greece

Request a free estimate

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