GR Value-added tax (VAT) Rates Greece — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
23% 13%, 6% Euro (EUR)

Greece's general VAT rate is 23%, with other rates including 13% and 6% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.minfin.gr/) in Athens.

Visitors to Greece can qualify for a VAT refund on all purchases made for export - learn more about Greece VAT refunds here.

Greece has special reduced VAT rates on the following items:

13% reduced VAT rate on: basic foodstuffs; hotel accommodation
6% reduced VAT rate on: some foodstuffs and medicines.

Greece is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Greece's consumption tax is called the Value-added tax (VAT), locally known as Foros prostithemenis aksias (FPA), which was introduced in December 1969.


Greece VAT rates for 2017

Standard
23%
Reduced
6%, 13%
Other
Exempt and exempt with credit

Greece VAT number format

Businesses in Greece that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is EL 1 2 3 4 5 6 7 8 9.


Greece VAT return periods

Businesses in Greece that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Athens. Greece's VAT return periods are:

Monthly
Double-entry accounting 
Quarterly
Single-entry accounting

Greece Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Greece are required to start collecting and remitting tax.

Registration
None
Distance selling
EUR35,000

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Greece, taxation of a non-established business is: Yes (for businesses established in Norway, Switzerland or the EU)


Greece VAT Refunds

Greece has a VAT refund program that allows tourists and others to receive a refund of any Greece VAT paid on goods purchased in Greece that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €120.00 Euros (which would yield a VAT refund of about €27.6). SalesTaxHandbook has detailed information about Greece's VAT refund program:

Learn More About Greece VAT Refunds

GR Value-added tax (VAT) Rates Greece Tax Sources & Citations

  • EN: Greece Value Added Tax
  • RU: НДС Греция
  • CN: 希腊 增值税
Note: This page is intended to be a simple overview of Greece's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Greece tax information on this page is incorrect or out of date.
Citations:
  1. Greece Ministry of Finance (http://www.minfin.gr/)
  2. Ernst & Young global VAT tax study, Greece (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/gr-greece