VAT in Greece 2026
VAT in Greece comprises a standard rate of 24%, reduced rates of 13% and 6%, and regional rate reductions on eligible islands. However, the correct treatment depends primarily on the place of taxation, the status of the purchaser, the location of the goods, reverse charge, OSS, IOSS, and VAT import rules.
Registration and subsequent declarations may be the result of this analysis. Details can be found in our guides on VAT registration in Greece and VAT declarations in Greece, and practical support can be found in our VAT registration services abroad and VAT declaration processing.
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.
4% and 3%
Eligible islands
On select islands, the actual rate may be 30% lower. It's important to check the transaction location and territorial conditions.
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
The Greek Ministry of Economy and Finance indicatesthat the standard VAT rate is 24%, with reduced rates of 13% and 6%. On eligible islands, the applicable rate may be reduced by 30%.
| 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% and 3% | Regional rates on eligible North Aegean islands, Samothrace and the Dodecanese islands with up to 20,000 inhabitants. | Preference isn't based solely on the customer's address. It's also important to consider the transaction location and territorial constraints. |
Preference on eligible islands
From January 1, 2026, the reduction will apply to eligible North Aegean islands, Samothrace, and the Dodecanese islands with a population of up to 20,000. Depending on the benefit category, rates of 17%, 9%, 4%, or 3% may apply. Details are published by the Greek Ministry of Economy and Finance.
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 | Possible OSS, approved SME or local VAT, depending on the flow of goods. | Where are you shipping from, is there a warehouse in Greece and does OSS or SME 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?. |
| Cross-border SMEs | An approved exemption may reduce the need for local registration and declaration for covered sales. | A company from another EU country should check the EU limit of €100,000, the Greek limit of €10,000 and the conditions described in the VAT registration guide in Greece and on the European Commission. |
When might a foreign company need a Greek VAT number?
A Greek VAT number may be needed when a company carries out locally taxed transactions that are not settled by the purchaser.
Most often, this applies to local sales of goods, Greek warehousing or fulfillment, transfer of own stock, import and further sale, and services for which reverse charge does not apply.
Before you begin registration, you must check whether your model includes OSS, IOSS or an approved cross-border SME exemption.
In a separate guide you will find:
- whether a local VAT number is necessary,
- how OSS, IOSS and SME influence the assessment,
- how to obtain AFM/TIN.
First the analysis, then the conclusion
Warehousing, importing, selling locally and not having a reverse charge can lead to a local VAT number, but specific procedures need to be checked in advance.
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.
Basic obligations after obtaining a Greek VAT number
Once registered, a company may be subject to Greek declaration obligations, VAT payments, and additional reporting requirements depending on the type of transaction. The frequency, deadlines, VIES, Intrastat, adjustments, and detailed reporting rules are described in a separate guide.
Details in the declaration guide
Check the rules specific to your specific Greek VAT number and transaction model.
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 scope not checked
A Greek VAT number alone does not guarantee full reporting coverage. MyDATA's obligations must be assessed for your specific business model.
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 in eligible islands, rates may be 17%, 9%, 4% and 3%.
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 rates, place of taxation and VAT settlement mechanisms in Greece.
The standard VAT rate in Greece is 24%. Reduced rates of 13% and 6% apply, and eligible islands may have rates of 17%, 9%, 4%, and 3%.
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. On eligible North Aegean islands, Samothrace, and the Dodecanese islands with a population of up to 20,000, the applicable rate may be reduced by 30%, resulting in 17%, 9%, 4%, or 3%. The location of the transaction and the territorial conditions must be verified.
You need to analyze the transaction type, the location of the goods, the shipping route, the buyer's status, and any specific service rules before you can assess whether Greek VAT should appear on the invoice.
Reverse charge can transfer VAT settlement to the buyer in certain B2B transactions. The customer's VAT number alone is not sufficient—the taxable place, status of the parties, and applicable law must be confirmed.
OSS can simplify selected B2C sales to Greek consumers, while IOSS can simplify specific import sales for shipments up to €150. The scope of each procedure must be compared with the actual flow of goods.
Yes. Goods stored in Greece, the movement of your own inventory, and local delivery can exclude the simple shipment model and result in Greek VAT. Sales from a Greek warehouse are not automatically covered by OSS.
It is necessary to determine the importer, customs documents, the time of settlement of import VAT, the right to deduction or refund and the method of taxation of further sales after customs clearance.
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, reverse charge, goods location, import VAT, and the scope of OSS and IOSS.
