VAT Greece Guide

If you have plans to expand your business into Greece, whether you’re an EU or non-EU business, you will need to have a clear understanding of the country’s VAT system. To help, we have put together this guide to make VAT in Greece clearer.

Updated October 2026: Added details on the November 2026 e-invoicing rollout and digital delivery notes, and fixed the TAXISnet link.

What is the Greek VAT rate?

In Greece, VAT (Value Added Tax) is known as FPA (Fóros Prastithémenes Axías). The standard Greek VAT rate is 24%, with reduced rates of 13% and 6%, and also a 0% rate.

Registering for VAT in Greece

Greece has no VAT registration threshold for non-resident businesses. Businesses established in Greece with annual turnover up to €10,000 can use the small enterprise exemption. This releases them from periodic VAT returns, according to the European Commission.

As of July 1, 2021, if a business’s annual turnover for cross-border trade with an EU country surpasses €10,000, it becomes liable for VAT in that country. Therefore, any business that exceeds this distance selling threshold in Greece will have to register for VAT. This VAT liability also exists if you store products in Greece or take part in an FBA (Fulfilled-by-Amazon) program involving Greece.

To register for VAT and receive a Greek VAT number, an application should be filed at the Greek tax office. This can be done online or in person. The entire process normally takes no more than two to three weeks.

Fiscal representative in Greece

For non-EU businesses operating in Greece, the appointment of a fiscal representative is mandatory. This representative shares the VAT liability in Greece with the business.

Greek VAT return filing and penalties

Greek VAT returns are filed monthly by businesses that keep double-entry books. Businesses that keep single-entry (simplified) books file quarterly.

There is no mandatory annual VAT return in Greece. All VAT returns should be filed electronically via TAXISnet. 

VAT return filings are due by the last working day of the month following the relevant reporting period. The VAT payment deadline is the same day. If the VAT due exceeds €100 and the return is filed on time, it can be paid in two equal instalments.

The penalty for late filing is a fine of between €100 and €500 per declaration, while misdeclarations will incur a fine of 50% of any VAT due. Late payment will result in 0.73% interest of the VAT due each month of delay. 

Is e-invoicing mandatory in Greece?

Yes, it is being phased in. Businesses with gross revenue above €1,000,000 in tax year 2023 have had to issue e-invoices since 2 March 2026. All other businesses must do so from 2 November 2026.

Invoices must be issued through a certified e-invoicing provider or the free timologio application of the Independent Authority for Public Revenue (AADE). Business software (ERP) alone is not an accepted method, according to AADE.

How the Greek e-invoicing rollout works from November 2026

All remaining Greek businesses must issue B2B e-invoices from 2 November 2026. A transition period runs until 31 January 2027 for businesses that declared a start date in time. The rules are set by AADE Decision A.1128/2025.

• Transition: from 2 November 2026 to 31 January 2027, businesses can phase in e-invoicing while still using other issuing methods. This needed a declaration with a start date no later than 1 October 2026.
• Accepted tools: a licensed e-invoicing provider, the free timologio desktop application, or the myDATAapp mobile app. You can combine these.
• Penalties: failing to issue an e-invoice counts as failing to issue an invoice. The Tax Procedure Code penalties apply.
• Tax incentive: early adopters of exclusive e-invoicing can deduct 100% extra on qualifying costs. The declaration had to be filed at least two months before the mandatory date.

Digital delivery notes in Greece

Businesses that move goods in Greece must send digital movement documents (delivery notes) to AADE through myDATA. The timing depends on the event.

• Dispatch: before transport starts.
• Receipt: in real time, when delivery is completed.
• Discrepancies: within 15 days of receipt.
• Goods arriving from abroad (intra-EU acquisitions or imports): within 5 days.
• Exemptions include moves within the same premises and moves between premises up to 10 km apart.

If the connection fails, issue the document anyway and send it within one day of reconnection. The myDATAapp now supports offline issuing. Moving goods without the required documents can cost €5,000 per audit for single-entry books, or €10,000 for double-entry books, according to the AADE FAQ.

Further EU changes are coming under the ViDA package. Digital reporting of cross-border B2B transactions starts on 1 July 2030.

Greek Intrastat declarations

Both resident and non-resident businesses in Greece must submit Intrastat declarations. The annual threshold for an Intrastat return in Greece is €150,000 for arrivals and €90,000 for dispatches. The deadline for Intrastat reports is the 26th of the month following the relevant reporting period. Late submissions may result in fines.

Reverse charge in Greece

In Greece, the reverse charge mechanism applies to cross-border B2B supplies and certain domestic goods and services. The customer declares both the input VAT and output VAT on their own VAT return, effectively nullifying the VAT liability for the supplying entity. In such scenarios, the foreign supplier does not need to register for VAT in Greece.

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