VAT in Greece 2026
VAT in Greece doesn't just apply to local businesses. If you sell goods or services to the Greek market, import goods, use a warehouse, or serve Greek B2B customers, first check your taxable place and payment obligation.
This guide provides a general overview of VAT: rates, currency, registration, declarations, reverse charge, OSS, IOSS, import, VIES, Intrastat, myDATA, and VAT refund. We cover step-by-step procedures in separate guides on VAT registration in Greece and VAT declarations in Greece.
What do you need to know about VAT in Greece in 2026?
Greece operates within the EU VAT system, but has local elements that can change invoicing, registration and reporting for a foreign company.
Basic rate
This is the default VAT rate when Greek regulations do not provide for preferences or exemptions.
Reduced rates
They apply only to specific goods and services. The classification must be checked in Greek regulations.
Settlement currency
Greece settles VAT in euros. When issuing foreign currency invoices, it's important to ensure the exchange rate and data are consistent.
Administration
The Greek tax authority is the AADE, or Independent Authority for Public Revenue.
From Taxenlight experience
We most often resolve situations where a company started by asking about the 24%, 13%, or 6% rate, and only later discovered the issue was related to the warehouse, importer, buyer status, or local delivery. In Greece, the order of analysis is crucial.
VAT rates in Greece: 24%, 13%, 6% and regional rates
AADE indicatesthat the standard VAT rate in Greece is 24%, with reduced rates of 13% and 6%. Regionally reduced rates may apply on select islands.
| Rate | When can it appear? | What to watch out for |
|---|---|---|
| 24% | The standard rate, generally applied when there is no reduced, super-reduced or exemption rate. | Don't automatically calculate it. First, check whether Greek VAT should appear on the invoice at all. |
| 13% | Selected categories of goods and services, including some consumer products, selected transport services, accommodation and catering. | The Polish classification is not sufficient. Greece may treat a similar product or service differently. |
| 6% | Selected preferential categories include medicines, books, newspapers, magazines, tickets to shows, electricity and natural gas. | In regulated industries, the exact scope of preferences must be verified. |
| 17%, 9%, 4% | Special regional rates on selected islands: Leros, Lesvos, Kos, Samos and Chios. | This isn't a preference for all of Greece or for each island. What matters is the specific transaction and delivery location. |
The stake is the last step, not the first
Only once you know the seller will be charged Greek VAT do you choose the rate. Before doing so, you must determine the place of taxation, customer status, warehouse, import, reverse charge, and any OSS or IOSS procedures.
How to check if your transaction is subject to VAT in Greece?
If you're a business owner, accountant, or salesperson, start with a flow map. Greek VAT is rarely resolved by a table of rates alone.
Establish flow
Check where the goods are, where the shipment is originating, who is organizing the transport and whether the service has a local connection to Greece.
Check the buyer
The analysis of a Greek VAT payer, a consumer, a marketplace, an EU company and a non-EU entity is different.
Rate the magazine
Fulfillment, inventory or local delivery from Greece may move the topic from OSS to local registration.
Check import
Importer, customs documents, import VAT and onward sales must match accounting and invoices.
Just choose your rate
24%, 13%, 6% or the regional rate only make sense after determining who settles the tax.
Don't start with an invoice
For Greece, first define the sales model and only then set up the invoice. This reduces the risk of corrections, incorrect registrations, and discrepancies between VAT declarations, VIES, customs documents, and myDATA.
When should a foreign company analyze Greek VAT?
Not every sale to Greece triggers registration. However, there are models that should trigger analysis even before the first invoice.
| Scenario | VAT risk | What to check |
|---|---|---|
| B2B sales to a Greek company | Reverse charge possible, but not always. | VAT number, place of supply, type of service or delivery and local exceptions. |
| B2C sales to consumers | OSS or local VAT possible, depending on the flow of goods. | Where are you shipping from, is there a warehouse in Greece and does the OSS procedure actually cover the model?. |
| Warehouse or fulfillment in Greece | High risk of local VAT registration. | Who owns the goods, when is delivery made and what does local sales look like?. |
| Import and resale | Import VAT, customs documents and local delivery possible. | Importer, EORI, right of deduction or refund and compliance with the subsequent invoice. |
| EU transactions | VIES, Intrastat and declaration data can run in parallel. | Do you report deliveries, purchases, goods movements or corrections?. |
When can VAT registration be done in Greece?
VAT registration in Greece may be needed when a foreign company performs activities subject to Greek VAT that are not settled by the purchaser.
The topic most often arises in the case of the sale of goods located in Greece, local deliveries, warehousing, import and further sale or relocation of own goods to Greece.
The Greek public services register, Mitos, describes the procedure for companies from another EU country. It indicates the possibility of issuing a TIN to EU taxpayers carrying out taxable transactions in Greece, without the need to appoint a tax representative.
This doesn't mean there are no obligations. After registration, there are declarations, payments, corrections, VAT-VIES, and in practice, also data consistency with invoices and myDATA.
Go to the separate guide if you want to check:
- when an EU company needs a Greek VAT number,
- what AFM/TIN means in practice,
- how to prepare data for the application,
- what to do before your first sale from Greece,
- how to combine registration with subsequent declarations.
Registration is not just about a number
If Greece requires local VAT, you need to set up invoices, declaration data, payments and reporting controls immediately.
Reverse charge in Greece helps, but does not replace analysis
The reverse charge can apply to many B2B transactions where the Greek buyer settles VAT. However, it should not be considered an automatic solution for all sales to Greece.
It can work with services
Typical B2B services for a Greek taxpayer can be billed by the buyer if the place of taxation conditions are met.
Does not cover the warehouse
Sales from a Greek warehouse or local delivery of goods require separate assessment. A customer's VAT number alone is not sufficient.
Verification is the beginning
VIES confirms the number but does not answer the question of whether a given transaction can actually be settled by the buyer.
Import VAT in Greece: Importer, IOSS and Customs Documents
Imports into Greece must be analyzed separately from sales. Customs documents, the importer, and the subsequent invoice must all tell the same story.
Who imports?
The importer on customs documents should match the accounting model and the right to deduct or refund VAT.
What happens after import?
If, after customs clearance, the company sells goods in Greece, a local delivery and declaration obligation may arise.
Is IOSS working?
AADE describes IOSS for B2C import sales in shipments up to 150 EUR, but customs formalities still need to be completed.
Be careful with automatic postponement
Don't assume that VAT imports in Greece are calculated the same way as in any other EU country. Before starting, check the importer's status, customs procedure, right of deduction, IOSS, and subsequent sales.
VAT returns in Greece after registration
After registration, the company enters the local settlement rhythm. This is a separate topic, so here we present only the most important consequences for the general article.
AADE indicatesthat a taxpayer covered by the normal VAT system submits a declaration for each settlement period, regardless of whether the result is debit, credit or zero.
The deadline for filing returns is generally the last business day of the month following the end of the tax period. Returns may be filed monthly or quarterly, depending on the taxpayer's status and records.
If the return indicates VAT due, payment must also be scheduled accordingly. For tax amounts above €100, payment in two equal installments may be possible if the conditions are met.
After registration, immediately determine:
- frequency of VAT declarations,
- who collects sales, purchase and customs data,
- whether VAT-VIES reports appear,
- whether goods flows trigger Intrastat,
- how invoices and data will be transferred to myDATA.
Declarations start earlier than the deadline
The biggest risk is not the form itself, but the lack of data: invoices, import, corrections, VIES and consistency with myDATA.
VIES, Intrastat, OSS, IOSS and myDATA are not one responsibility
After registration or when selling cross-border, different reports may run concurrently. Each one answers a different question.
VAT declaration
It accounts for tax, surplus, payments, and adjustments. It is the central document after local registration.
EU transactions
AADE statesthat the VIES Tables apply to specific intra-Community transactions and have their own deadlines.
Electronic data
myDATA affects data quality and may feed pre-populated VAT return fields. Discrepancies must be clarified.
Commodity statistics
Intrastat covers the flow of goods beyond statistical thresholds. It does not replace VAT returns.
Selected B2C sales
OSS can simplify B2C sales from one EU country to consumers in Greece, but it does not cover the Greek warehouse.
Imports up to 150 EUR
IOSS applies to specific import sales to consumers. For sellers from outside the EU, the role of the intermediary must be verified.
VAT refund from Greece depends on the company status
The refund for a company without local registration looks different from the surplus settled through the Greek VAT declaration.
Refund procedure
The AADE describes the refund conditions for companies from another EU country. Generally, the conditions are that they have no registered office or permanent establishment in Greece and no local deliveries, except in exceptional cases.
Surplus in the declaration
A company with a Greek VAT number looks at the refund through the prism of the declaration: balance transfer, refund application and possible data check.
Not every expense entitles you to a refund
In practice, you need to check the type of expense, the invoice, the connection with the activity and whether Greece does not exclude the right to deduction or refund for a specific category of expense.
The most common VAT errors in Greece
The most expensive mistakes usually occur before the first sale: in logistics, in the invoice, in the importer, or in the assumption that OSS or reverse charge will solve everything.
The company starts with a rate
24%, 13% or 6% is chosen only after determining whether the seller is to charge Greek VAT.
OSS is treated too broadly
OSS does not replace local registration for a warehouse in Greece, local delivery or import with onward sale.
Importer does not match invoices
Customs documents, payments, right of deduction and subsequent invoices should follow a consistent pattern.
Reverse charge works automatically
A customer's VAT number alone is not sufficient. The tax location and settlement mechanism must be confirmed.
myDATA is skipped
After registration, data from invoices, declarations, corrections and electronic reporting should be consistent.
First, the sales map
From our experience: one good map of the flow of goods and documents saves more time than later corrections of invoices and declarations.
VAT in Greece requires a transaction map, not just a rate table
If you're going to remember one thing, the Greek VAT rate is the end of the line. First, check where the goods are, who the customer is, who the importer is, and whether the company delivers locally in Greece.
Rates vary
The standard rate is 24%, reduced rates are 13% and 6%, and on selected islands 17%, 9% and 4% may appear.
Registration depends on the model
Warehousing, import, local delivery or sales from Greece may trigger a local VAT number and declarations.
Reporting requires data
VAT declaration, VAT-VIES, Intrastat, OSS/IOSS, and myDATA each have different functions. They need to be organized before sales begin.
Not sure if Greece requires VAT registration?
Describe the flow of goods, the customer, import, warehouse, and invoicing. We'll verify whether the topic remains with reverse charge or OSS, or whether local VAT in Greece is necessary.
VAT in Greece 2026 – Questions and Answers
Briefly about the most common doubts that arise before selling, importing or registering for VAT in Greece.
The standard VAT rate in Greece is 24%. Reduced rates of 13% and 6% apply, and special rates of 17%, 9%, and 4% may apply on select islands.
Yes. Greece applies a 13% rate and a 6% rate for selected categories of goods and services. The classification must be verified according to Greek regulations, not just the practices of the company's country of residence.
Yes, but only on selected islands. AADE lists Leros, Lesvos, Kos, Samos, and Chios. Rates there are reduced by 30%, which translates to 17%, 9%, and 4%.
VAT registration in Greece may be necessary when a company carries out activities subject to Greek VAT that are not accounted for by the purchaser. Typical examples include sales from a Greek warehouse, local delivery of goods, importation and resale, or transfer of own goods.
This should not be assumed automatically. The official procedure for companies from another EU country indicates that a TIN can be issued without the need to appoint a tax representative, provided the conditions of the procedure are met.
VAT returns in Greece are filed monthly or quarterly, depending on the taxpayer's status and records. The deadline is generally the last business day of the month following the end of the tax period.
Yes, if the taxpayer is required to submit a VAT return. The AADE indicates that a return must be submitted for each settlement period, even if the result is zero, credited, or with VAT payable.
OSS can simplify selected B2C sales from one EU country to consumers in Greece. However, it does not replace local registration for sales from a Greek warehouse, local deliveries, or imports and resales.
Yes, IOSS can be relevant for import sales to Greek consumers for shipments up to €150. However, customs formalities and the role of the seller, platform, or intermediary must still be verified.
Yes, but the procedure depends on the company's status. A company without local registration can benefit from the refund procedure if it meets the conditions. A company registered for VAT in Greece settles the excess through local returns.
This text is for informational purposes only and does not replace an individual tax analysis. For VAT in Greece, it's important to verify taxpayer status, tax location, transaction model, registration, reverse charge, VAT import, VAT returns, VAT-VIES, Intrastat, OSS/IOSS, myDATA, and current reporting obligations.
