VAT Registration in Greece 2026
VAT registration in Greece may be necessary when a foreign company conducts locally taxed transactions that are not accounted for by the buyer. Common examples include sales from a Greek warehouse, local deliveries, transfers of own goods, and imports and resales.
Before applying for a Greek AFM/TIN, you should check the reverse charge, OSS, IOSS, and cross-border SME exemption. Only the results of this analysis will determine whether local registration is actually necessary. If you want to outsource this process, check out our cross-border VAT registration.
What do you need to know before registering VAT in Greece?
A Greek VAT number is not an end in itself. It should be based on a specific transaction and who should actually settle the tax.
Billing number
A Greek tax ID may be needed for VAT filing and local obligations.
Estimated time
Mitos indicates 5 days for the EU company registration procedure, but practice depends on the data and the case.
Official fee
In the public register, the service for an EU company is described as free of charge.
Cross-border exemption
A company from another EU country can only benefit from the exemption after meeting the limits and having the procedure approved.
From Taxenlight experience
Most often, we resolve situations where a company wanted "just a VAT number" but didn't have a detailed description of the transaction: where the goods are, who is the importer, who is the buyer, and whether reverse charge or OSS actually works. Greece prefers specifics in its model, not generalities.
Does your company need VAT registration in Greece?
A good analysis begins with a few questions. Only after these do the application, powers of attorney, and declaration process make sense.
Determine the subject
Check whether you are selling a product, service, imported product, local delivery or e-commerce model.
Check the place
If the goods are in Greece, stored in Greece or imported into Greece, the risk of registration increases.
Rate the customer
For B2B, check the buyer's status and reverse charge. For B2C, analyze OSS, IOSS, cross-border SMEs, or local VAT.
Verify procedure
Check whether reverse charge, OSS, IOSS, or an approved SME exemption actually covers your sales model. These procedures do not automatically resolve warehousing, import, and local delivery obligations.
Just submit your application
The office and the advisor must know why the company needs a Greek VAT number.
Don't start with a form
First, determine the taxable place, the location of the goods, the status of the buyer, and the availability of special procedures. Only then prepare the registration basis, documents, and the AFM/TIN application.
When may VAT registration in Greece be mandatory?
The most important question is not "do I have a client in Greece", but "do I perform an activity in Greece that my company must settle locally?".
| Situation | Why is it important? | What to determine before making a decision |
|---|---|---|
| Goods in Greece | The sale of an item located in Greece may be a local delivery. | Location of goods, time of delivery, buyer and invoicing. |
| Warehouse or fulfillment | Stock in Greece often turns cross-border sales into a local VAT process. | Goods owner, warehouse operator and document flow. |
| Import and resale | The importer, import VAT and subsequent sale must form a coherent model. | Who imports, who pays VAT and who sells after customs clearance. |
| B2C beyond OSS/IOSS/SME | Sales to consumers do not benefit from reverse charge. | Whether the model falls within OSS, IOSS or approved SME, does it require local VAT. |
| SME for an EU company | An approved exemption may exclude standard registration for covered sales. | Limit of €100,000 throughout the EU, limit of €10,000 in Greece, filing in the country of establishment and possibility to use the EX number. |
Does the sales threshold determine VAT registration in Greece?
For foreign companies, there is no automatic, general threshold protecting every locally taxed transaction. The Greek limit of €10,000 applies under the approved cross-border SME regime.
Low sales can also have VAT
If the goods are in Greece and are delivered to the customer from there, the obligation may result from local delivery and not from the limit.
Importer launches documents
In the case of import, what counts is the customs document, the right to deduction or refund, and further sale after clearance.
10,000 EUR does not work automatically
A company from another EU country must also meet the EU limit of €100,000 and obtain prior approval to use the EX number.
VAT registration in Greece is different for EU and non-EU companies
Don't lump these situations together. Company status impacts the procedure, representation, and practical support after registration.
| Company status | What does the sources say? | What to check practically |
|---|---|---|
| EU company | Mitos describes the procedure for issuing a TIN to taxpayers from another EU country carrying out transactions taxed in Greece, without the obligation to appoint a tax representative. | Transaction model, company details, basis for registration and communication with the office. |
| Non-EU company | Requires separate analysis, especially for import, IOSS, representation, local sales and VAT recovery. | Who is the importer, is an intermediary needed and who corresponds with AADE. |
| Every company | The VAT number indicates the process, not the invoice identifier itself. | The scope of subsequent responsibilities must be determined separately for the business model. |
Greek VAT number must match transactions and reporting
Once registered, the number can be used for VAT returns, local transactions, and EU settlements. Simply having the number doesn't end the matter.
Taxpayer identification
AADE maintains a section on registration in the Greek Tax Registry and related procedures.
Intra-Community transactions
AADE indicatesthat an entry in the VIES system must be made before the first EU transaction.
Basis for registration
The application should indicate the specific transaction model that justifies the need for a local VAT number.
A number without an active process is a risk
Before using the number, you need to determine what transactions it is used for and who is responsible for invoicing, data and contact with the administration.
Does an EU company need a tax representative in Greece?
A company from another EU country is not always required to appoint a Greek tax representative. The official Mitos procedure allows for obtaining a TIN without simultaneously appointing a representative, provided the conditions are met.
Not automatically
For an EU company, the terms of the procedure and the transaction model are checked, instead of assuming a representative in advance.
Separate analysis
A company outside the EU should separately check representation, import, IOSS, documents and contact with the administration.
Support is not always an obligation
Even if a representative is not automatically required, a company may need support with documents, contacting the office and activating the number.
What documents should I prepare for VAT registration in Greece?
The scope depends on the company's status, country of establishment, and transaction. Even if the procedure for EU companies doesn't provide a simple list of mandatory documents, the company must be able to demonstrate why it needs the number.
Prepare before takeoff:
- company registration details and VAT number in the country of residence,
- details of persons authorized to represent,
- description of the sales model in Greece,
- information whether the goods are in Greece,
- data of the warehouse, fulfillment operator or importer,
- import documents if the company imports goods,
- information on EU and VIES transactions,
- power of attorney, if the process is handled by an advisor.
The most important thing is to describe the basis for registration: local sale, import, warehouse, movement of goods, intra-Community transactions or another model not settled by the buyer.
AADE describes the procedure for issuing a TIN and an authentication key, including identification and receipt of the certificate and access to electronic services.
Check your registration before your first invoices
Late registration not only poses a potential penalty, but also the risk of incorrect invoices, declarations, import documents, and the right to deduct VAT.
Model
Determine if the company performs local activities in Greece and whether it requires a VAT number.
Invoices
Check whether you are issuing an invoice with Greek VAT, reverse charge or without local tax.
Import
Confirm importer, import VAT, right of deduction and subsequent sale.
Declarations
Determine who will prepare the data for VAT, VIES, Intrastat and myDATA declarations.
When can procedures reduce the need for registration?
Reverse charge, OSS, IOSS, and cross-border SME are important, but they only work with specific models. They don't cover every sale to Greece.
Reverse charge
It can help with B2B transactions when the Greek buyer is a VAT payer and is the one who settles the tax.
B2C sales from the EU
It can help with specific B2C sales from one EU country to consumers in Greece.
Imports up to 150 EUR
May involve import sales to consumers, but requires verification of the intermediary and customs formalities.
Cross-border SME for an EU company
From 1 January 2025, a company established in another EU country can benefit from the cross-border SME exemption in Greece. The conditions include an annual turnover of no more than €100,000 throughout the EU, a turnover covered by the exemption in Greece of no more than €10,000, and prior approval for the procedure.
Once approved, the company uses an identification number with the suffix "EX." The exemption cannot be applied solely on the basis of low turnover; it must be notified and confirmed in advance. The rules of the system are described by the European Commission.
Warehouse and import require separate assessment
Sales from Greek stock, local delivery and import with onward sale should not normally be automatically subject to OSS, IOSS or reverse charge.
What happens after obtaining a Greek VAT number?
Once you have obtained the number, you need to establish the scope of responsibilities appropriate to your company's status and transactions.
Once you have a Greek VAT number, you'll need to determine your declaration, EU reporting, and myDATA obligations. Frequency, deadlines, nil declarations, VIES, Intrastat, corrections, and electronic reporting are described in a separate guide.
After registration, determine:
- scope of local responsibilities,
- the person responsible for the data,
- whether and to what extent myDATA works.
Details in the declaration guide
The VAT number itself does not determine the full scope of myDATA reporting.
The most common mistakes when registering VAT in Greece
Most problems arise when a company treats the VAT number as a formality rather than a consequence of a specific sales model.
The company only looks at the rate
A rate of 24%, 13% or 6% does not answer the question of whether a company needs a Greek VAT number.
Reverse charge works automatically
Reverse charge requires conditions. Don't use it without checking local delivery and customer status.
OSS is to cover the warehouse
OSS does not resolve sales from inventory located in Greece.
The importer is unknown
Customs documents, payments, deductions and subsequent sales must fit into one model.
There is no declaration plan
Registration without a declaration plan, VIES, myDATA and payments is only half the process.
Application without model
From our experience: the better the flow of goods and invoices is described, the fewer corrections after obtaining the number.
Not sure if you need a VAT number in Greece?
Describe the flow of goods, customers, imports, warehouses, and invoicing. We'll verify whether reverse charge or OSS will suffice, or whether VAT registration in Greece is necessary.
VAT registration in Greece should result from the transaction, not from the form itself
The VAT number should be the result of an analysis: where the goods are, who buys, who imports, whether reverse charge, OSS or IOSS is in operation and whether the company performs local activities in Greece.
A client from Greece is not enough
Merely selling to Greece doesn't always imply registration. The transaction model and settlement mechanism are key factors.
Warehouse and import change rating
Local stock, import and onward sale often require a Greek VAT number to be checked before taking off.
After the number there are declarations
Registration triggers declarations, payments, corrections, VIES, potentially Intrastat and data consistency with myDATA.
VAT Registration in Greece 2026 – Questions and Answers
The most frequently asked questions concern the registration obligation, the Greek AFM/TIN number, SME, special procedures and documents.
Registration may be required when a company performs activities in Greece that are subject to local VAT, but not accounted for by the buyer. This typically involves sales from a Greek warehouse, local deliveries, imports and resales, or the transfer of own goods.
No. You need to check the place of taxation, buyer status, reverse charge, OSS, IOSS, cross-border SME, import and location of the goods.
For a foreign company, there should not be an automatic, general threshold protecting every locally taxed transaction. The €10,000 limit is relevant for the cross-border SME regime, which requires additional conditions and prior approval.
A company established in another EU country can benefit from cross-border SME status in Greece if its annual turnover throughout the EU does not exceed €100,000, its turnover in Greece is within the €10,000 limit, and the administration confirms the applicability of the EX number exemption. The rules are described by the European Commission.
This is the Greek turnover limit for the exemption, not an automatic registration threshold for any foreign company. A company must also meet the EU limit of €100,000 and obtain approval before the exemption can be applied.
The AFM/TIN is the Greek Tax Identification Number. When registering for VAT, it should be linked to a specific registration basis and the appropriate transaction model.
This should not be assumed automatically. Mitos provides for a company from another EU country to obtain a TIN without simultaneously appointing a representative, provided the procedural conditions are met.
Only for transactions covered by the procedure. OSS does not automatically cover sales from a Greek warehouse, while IOSS applies to certain import sales to consumers in shipments up to €150.
The scope depends on the company's status and business model. In practice, prepare registration data, a VAT number in the country of residence, representative details, a description of the transaction in Greece, warehouse, import and local sales information, and any powers of attorney.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Greece, it's important to verify taxpayer status, tax location, transaction model, warehouse, import, reverse charge, OSS, IOSS, SME, AFM/TIN, representative office, and documentation.
