VAT returns in Greece 2026
VAT returns in Greece begin where registration ends. If a foreign company has a Greek VAT number, it should immediately establish the accounting period, VAT return details, payment, corrections, VIES, Intrastat, and myDATA receipt.
This guide covers settlements after obtaining a number. If you're just assessing your obligation, skip ahead to VAT registration in Greece. For general context on rates and taxation, see VAT in Greece.
What do you need to know about VAT declarations in Greece?
Once registered for VAT, a company enters a regular accounting cycle. A Greek declaration is not required only when VAT is payable. AADE indicatesthat taxpayers in the regular VAT system must submit a declaration for every period, even when the result is zero or there is an excess of input VAT.
VAT return
Basic accounting of sales, purchases, imports, deductions, adjustments and balance for the period.
Zero declaration
The absence of transactions does not automatically mean the absence of an obligation if the taxpayer has an active declaration obligation.
VIES separately
The recapitulative statements for EU transactions are submitted separately, generally by the 26th of the following month.
System data
Pre-filled declaration fields may be based on data transferred to the Greek myDATA platform.
How to arrange the VAT declaration process in Greece?
A good declaration begins before logging into the system. First, you need to finalize your data, set the period, and separate your VAT return from VIES, Intrastat, and myDATA.
Collect data
Sales and purchase invoices, imports, inventory, adjustments, returns, marketplace reports and EU transactions.
Check period
Confirm whether your company settles monthly or quarterly and which period the documents cover.
Compare myDATA
Reconcile invoices and classifications with data that can feed pre-filled declaration fields.
Submit forms
Submit a VAT return and separate reports if there are EU transactions or Intrastat obligations.
Pay and archive
Control payments, installments, confirmations, adjustments, source documents and balance reconciliation.
Who files VAT returns in Greece?
VAT returns are filed by taxpayers subject to Greek reporting obligations. For foreign companies, this usually means the step after obtaining a Greek VAT number.
An active VAT number should establish a consistent division of responsibilities: who collects invoices, who checks imports, who reconciles myDATA, who submits the declaration, and who monitors payments. Without it, even a simple month can turn into a tax year.
If the number hasn't been assigned yet, don't expand on this path in this article. Return to the guide on VAT registration in Greece and only then set up your declaration calendar.
VAT declaration and payment deadline in Greece
AADE indicatesthat the VAT return must be submitted by the last business day of the month following the end of the accounting period. The same rhythm should apply to tax payments and any second installment.
| Area | Principle | What to check in the company |
|---|---|---|
| Frequency | Monthly or quarterly, depending on, among other things, the type of records and the taxpayer's status. | Do not transfer your calendar from Poland or another EU country. Confirm the cycle for the Greek number. |
| VAT return | The last business day of the month following the billing month or quarter. | Set an internal deadline in advance, especially for import and myDATA. |
| VAT payment | If the declaration shows VAT payable, payment is due by the last business day of the month in which the declaration is submitted. | Separate the declaration shipping status from the payment posting status. |
| Installment | For taxes above EUR 100, payment in two equal installments is possible if the declaration is timely and properly marked. | The second installment requires a separate due date check in the following month. |
How to complete a Greek VAT return?
Don't start your Greek declaration by entering amounts on the form. First, separate transactions by function: local sales, sales excluding Greek VAT, purchases with deductible rights, imports, EU transactions, adjustments, and the previous period's balance.
| Step | What are you doing | What to watch out for |
|---|---|---|
| 1. Set a period | Assign invoices, corrections, imports, and warehouse documents to the correct month or quarter. | Do not mix sales date, invoice date and document receipt date without checking the rules for your specific case. |
| 2. Split the sale | Separate sales with Greek VAT, sales without Greek VAT, reverse charge, export and EU transactions. | An error in the place of taxation changes not only the declaration, but also the invoice, VIES and myDATA. |
| 3. Check your purchases | Determine the input VAT for deduction, purchases without the right to deduct and cost documents for the archive. | In the case of excess input VAT, the documents must support the amount to be transferred or refunded. |
| 4. Reconcile import | Compare customs documents, importer details, import VAT and further sale of goods. | The importer from customs documents should match the accounting model and the right of deduction. |
| 5. Compare myDATA | Check that the source data matches the classification and pre-populated values. | The difference between declaration and myDATA should have a cause, not just a manual fix. |
| 6. Complete the payment | If VAT is payable, prepare the payment, any installments and confirmations. | Submitting the declaration and paying VAT are two separate elements of control. |
What could be the result of a VAT declaration?
AADE describes the declaration obligation regardless of the balance. Therefore, the company must monitor each period, not just the months with tax due. The declaration result can be zero, payable VAT, or excess input VAT to be transferred or refunded, as described in the AADE information on VAT returns.
Zero declaration
It may be needed when a taxpayer is subject to the obligation but there are no transactions during the period or the balance is zero. Inactivity should not be treated as an automatic failure to report.
Input VAT surplus
If input VAT exceeds output VAT, the excess can be carried forward to the next period or a refund can be claimed. This is still the same VAT return, only with the result to be carried forward or refunded.
VAT payable
When paying VAT, you need to keep track of payments, any installments, and proof of posting. The declaration file itself doesn't complete the process.
When is a VAT return correction required?
Corrections occur when an error occurs regarding sales, purchases, imports, VAT rates, reverse charges, balances from a previous period, or data transferred to myDATA. The Greek system supports initial and corrective declarations, but late declarations may result in interest and penalties.
Error in data
No invoice, incorrect period, incorrect contractor VAT number, import error or inconsistency with the marketplace report.
Error in the mechanism
Incorrectly applied reverse charge, local VAT treated as cross-border sales or incorrect rate.
Balance error
Incorrect transfer of surplus, payment assigned to the wrong period or correction of the previous month.
Don't lump everything into one responsibility
VAT returns, VIES, and Intrastat have different purposes, different data, and different deadlines. If a company conducts intra-Community transactions, VAT returns alone are usually not sufficient. The official VAT-VIES returns separates periodic VAT returns and VIES tables.
| Duty | What is it for? | When to be careful |
|---|---|---|
| VAT return | Accounts for Greek VAT due and payable for the period, including the result to be paid, transferred or refunded. | When a company has imports, warehouses, local sales, adjustments or balances from a previous period. |
| VIES | Applies to certain intra-Community transactions. Summary information is submitted monthly. | When EU deliveries or services occur. The absence of transactions in a month may mean there is no summary information for that month. |
| Intrastat | Statistical report for the flow of goods between Greece and other EU countries after crossing the thresholds. | When goods flows increase, the warehouse is operating or the company exceeds statistical thresholds. |
How does myDATA affect VAT declarations in Greece?
AADE points outthat VAT returns submitted from December 5, 2022, for periods from January 1, 2022, will contain pre-populated codes based on data transferred to myDATA and their classification. Taxpayers can change these codes but should understand the differences.
Invoice data
Sales and purchase invoices should be consistent with records, sales reports, and classifications. If the marketplace, logistics provider, and accounting department have different data, the declaration may require clarification.
Pre-filled VAT return
Pre-populated values do not exempt you from verification. You must compare them with invoices, import documents, warehouse movements, and adjustments for the period.
- sales invoices and purchase invoices,
- marketplace reports and e-commerce data,
- import and warehouse documents,
- values pre-filled in VAT return.
What data should I prepare for my VAT return in Greece?
The more sales channels, the more important the data list. For a foreign company, the declaration should be based on invoices, import documents, warehouse, and system reports, not on the salesperson's memory.
Invoices and corrections
Taxable sales, VAT free, reverse charge, returns, cancellations and sales corrections.
VAT charged
Purchase invoices, local costs, right of deduction and documentation for excess input VAT.
Customs documents
Importer details, customs values, import VAT and further sale after clearance.
VIES and goods
Contractor VAT numbers, EU transactions, warehouse movements and Intrastat thresholds.
What most often spoils VAT declarations in Greece?
The most expensive errors usually occur before the declaration is submitted: in the data, process, import or the assumption that another report "handles" the VAT return.
No post-registration process
The VAT number is active, but no one closes the data every month or quarter.
VAT return as the only report
The company forgets that VIES, Intrastat and myDATA have a separate scope.
Inconsistent import
The importer, customs documents, invoices and the right to deduct do not form a single story.
Delayed data from the warehouse
Commodity movements occur after the declaration is closed, and this creates corrections.
Incorrect reverse charge
A customer's VAT number alone is not sufficient. The tax location and settlement mechanism must be confirmed.
First the data, then the form
In our experience, a declaration in Greece is only as good as the data from invoices, imports, warehouses, and myDATA. The form only demonstrates the quality of the process.
What to check before submitting a VAT return?
Before sending, it's worth doing a quick quality check. Not just for the sake of the list, but to protect against late corrections.
Period and access
Confirm billing period, system access, and person responsible for shipping.
Sales and purchases
Compare invoices, adjustments, returns, e-commerce reports and deductions.
Import and warehouse
Reconcile customs documents, importer details, import VAT and warehouse movements.
EU transactions
Check VAT numbers, VIES, goods flows and possible Intrastat.
myDATA
Compare the source data with the values that can populate the declaration fields.
Payment and archiving
Save shipping confirmation, payments, installments, documents and notes for corrections.
VAT declarations in Greece are a permanent compliance process
It is safest to treat Greek VAT as a workflow: data closure, myDATA verification, declaration, additional reports, payment and archiving.
Every period matters
The declaration can be zero, with VAT payable, or with excess input VAT. The mere absence of sales is not sufficient to disregard the period.
The terms need to be separated
VAT return, VIES, Intrastat and payment may require separate monitoring, even if they relate to the same transactions.
myDATA enforces consistency
Invoice, classification, import and marketplace data should match what the Greek system sees.
Not sure how to complete your VAT returns in Greece?
Describe your sales model, import, warehousing, invoicing, and data access. We'll review what should be included in a VAT return, what requires VIES or Intrastat, and how to minimize corrections.
FAQ – VAT returns in Greece 2026
Short answers to the most common questions after obtaining a Greek VAT number.
Declarations are generally filed monthly or quarterly. The frequency depends on, among other things, the type of records and the taxpayer's status, so it's best not to copy a calendar from another country.
The deadline is the last business day of the month following the end of the billing period. In practice, the company should have an earlier internal deadline for closing the data.
Yes, if the taxpayer is required to submit a declaration. AADE indicates that a declaration must be submitted for each period, even if the result is zero or there is an excess of input VAT.
If the declaration shows VAT payable, payment is due by the last business day of the month the declaration is submitted. Separate checks must be made to verify the declaration's submission and the actual payment.
For tax amounts over €100, payment in two equal installments is possible if the return is submitted on time and the correct code is completed. The second installment is due in a separate month.
Yes. The Greek system supports both initial and corrective declarations. Corrections must be documented: reason, period, impact on payment, VIES, Intrastat, and myDATA.
No. VIES is a separate obligation for certain intra-Community transactions. Recapitulative statements are submitted monthly, generally by the 26th of the following month.
No. Intrastat applies to the movement of goods between Greece and other EU countries after exceeding statistical thresholds. It is not solely based on having a Greek VAT number.
Data transferred to myDATA may affect pre-filled fields in the VAT return. Taxpayers can change these fields, but they should verify consistency between invoices, records, myDATA, and the return.
Prepare sales invoices, purchase invoices, import documents, inventory data, EU transactions, adjustments, myDATA data, and payment information. It's also a good idea to keep shipping and payment confirmations.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Greece, it's important to verify taxpayer status, tax period, transaction type, AADE forms, myDATA data, VAT-VIES obligations, any Intrastat, and current payment deadlines.
