VAT Registration in Greece 2026
VAT registration in Greece may be necessary when a foreign company carries out local activities subject to Greek VAT and these cannot be settled solely through reverse charge, OSS, IOSS or another special procedure.
If you plan to sell from a Greek warehouse, import and resell, deliver locally, or move your own goods to Greece, start with a transaction model. For a general overview, see our guide to VAT in Greece, and we discuss post-registration settlements separately in our article on VAT returns in Greece.
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.
EU transactions
For intra-Community transactions, it is necessary to check the activity of the number and reporting obligations.
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 VAT payer and reverse charge. For B2C, analyze OSS, IOSS, or local VAT.
Verify procedure
Reverse charge, OSS and IOSS can help, but they don't cover warehousing, import and local delivery.
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
If the transaction model is not established, the VAT number may be used incorrectly: on invoices, in VIES, on imports, in declarations or in myDATA.
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 | Importer, import VAT and subsequent sale must match the declaration. | Who imports, who pays VAT and who sells after customs clearance. |
| B2C beyond OSS/IOSS | Sales to consumers do not benefit from reverse charge. | Does the model fit into OSS or IOSS, or does it require local VAT?. |
| EU transactions from Greece | Greek number may require VIES activity and additional reporting. | WDT/WNT, goods movements, VIES and possibly Intrastat. |
Does the sales threshold determine VAT registration in Greece?
For foreign companies, the threshold shouldn't be the first question. Often, the transaction model itself is more important.
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.
OSS and IOSS have limits
Special procedures only apply to specific models. They do not eliminate sales from local inventory.
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, VIES, company details, registration basis, declaration processing 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, who handles declarations and correspondence with AADE. |
| Every company | The VAT number indicates the process, not the invoice identifier itself. | Declarations, payments, corrections, VIES, Intrastat, myDATA and data responsibility. |
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.
Data after registration
The VAT number must be compatible with invoices, declarations, corrections and electronic data transmitted in the Greek system.
A number without an active process is a risk
If a company has a Greek VAT number but there is no agreement on who submits the declarations, who reports EU transactions and who controls the data, the problem will usually arise with the first correction or payment.
Does an EU company need a tax representative in Greece?
It's not a given that a tax representative is automatically mandatory for every EU company. The official procedure for EU companies is to register without the need to appoint a tax representative if 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, in practice it is useful to have someone who can manage the office, data, declarations and myDATA.
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.
When can procedures reduce the need for registration?
Reverse charge, OSS, and IOSS are valid, but only work with specific models. They don't cover all sales 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.
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 VAT registered in Greece, a company should treat local VAT as an ongoing process, not a one-off formality.
AADE points outthat in the normal VAT system, a declaration is submitted for each settlement period, even when the result is zero, credit or with VAT payable.
We won't elaborate on the entire declaration procedure here, so as not to duplicate a separate guide. The most important thing is to immediately establish the declaration rhythm, data, payments, corrections, VIES, Intrastat, and myDATA after registration.
After registering, plan to:
- frequency of VAT declarations,
- the person responsible for the data,
- VAT-VIES reporting and potential Intrastat,
- payments and adjustments,
- consistency of invoices with myDATA.
Declarations are the next step after the number
If a company obtains a Greek VAT number, it must design its settlements immediately, not only at the first deadline.
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.
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.
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 2026 – Questions and Answers
The most common questions arise before a company submits an application: whether registration is necessary, who can settle VAT and what happens after the number is assigned.
Registration may be required when a company carries out activities in Greece that are subject to local VAT, but not accounted for by the purchaser. This typically involves sales from a Greek warehouse, local deliveries of goods, imports and resales, or the transfer of own goods to Greece.
No. Merely selling to a customer in Greece doesn't always trigger registration. You need to check the tax location, buyer status, reverse charge, OSS, IOSS, import, and warehouse.
This should not be assumed to be an automatic obligation. The official procedure for businesses established in another EU country allows for registration for VAT purposes without the need to appoint a tax representative, provided the conditions are met.
No. A non-EU company requires separate analysis, particularly for import, IOSS, intermediary, representation, local sales and VAT refunds.
OSS can help with certain B2C sales from one EU country to consumers in Greece. However, it does not replace registration for sales from a Greek warehouse, local deliveries, or imports and resales.
IOSS may be applicable for import sales to consumers in shipments up to €150, but it does not cover every model. For companies outside the EU, the role of the intermediary and import documentation must be verified.
The scope depends on the company's status and business model. In practice, it's worth preparing company registration information, the VAT number in the country of residence, details of representatives, a description of the transaction in Greece, information about the warehouse, imports, local sales, and any powers of attorney.
After registration, the company should submit VAT returns, monitor payments, corrections, data in myDATA, and in the case of intra-Community transactions also VIES and potentially Intrastat.
This is risky. If a model requires registration, it's worth determining this before sale, import, or storage. Late registration can affect invoices, declarations, and VAT deductions.
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, representative office, VIES, VAT returns, myDATA, and current reporting obligations.
