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 2021
- 6%, 13%
- 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:
- Double-entry accounting
- 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.
- Distance selling
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
Greece Tax Sources & Citations
- EN: Greece Value Added Tax
- RU: НДС Греция
- CN: 希腊 增值税
- Greece Ministry of Finance (http://www.minfin.gr/)
- Ernst & Young global VAT tax study, Greece (updated 2021)
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