Greece VAT Rules

Registration process

OSS/IOSS registration process for taxable persons

The application for registration in the special OSS/IOSS schemes is submitted electronically through the myAADE application. 

a) Registration applications from taxable persons not established within the Union who wish to register for the non-Union Scheme  (Article 56 of the VAT Code) are submitted electronically through the One Stop Shop (OSS) application in order to first be granted, by electronic means, a VAT/TIN with the prefix EU. (direct link): https://www1.aade.gr/aadeapps3/oss_home/#!/home At the same time, they submit a request for the granting of access codes to TAXISnet. (direct link): https://www1.aade.gr/registration/chooseRegistrationType.htm 

b) Registration applications from taxable persons who wish to register for the Union scheme (Article 57 of the VAT Code) are submitted electronically through their existing account in TAXISnet. The information already available to the Tax Administration, such as the name, telephone, the contact person and postal address appear pre-filled. (direct link): https://www1.aade.gr/aadeapps3/oss_home/#!/home

c) Registration applications from taxable persons who wish to register for the import Scheme (Article 58 of the VAT Code) are submitted through their existing TAXISnet account. Taxable persons who register directly for the special scheme are granted a VAT/TIN with the prefix IM (Import). (direct link): https://www1.aade.gr/aadeapps3/oss_home/#!/home

IOSS registration process for intermediaries 

Registration applications from intermediaries wishing to register for the import scheme (Article 58 of the VAT Code) are submitted through their existing TAXISnet account. (direct link): https://www1.aade.gr/aadeapps3/oss_home/#!/home

Intermediaries are granted a VAT number with the prefix IN (Intermediary), in order to act as intermediaries under the special scheme.

Appointment of a tax representative for registration within the Union OSS 

Not required.

Refusal of registration

The competent authority issues a reasoned decision in which the grounds for rejecting the application are explicitly stated. Against this decision a cancellation request is allowed according to Presidential Decree 18/1989 to the Council of State (Simvoulio Epikratias) within 60 days commencing from the day following the electronic notification of this decision or the dispatch of this decision to the email address the taxable person/intermediary has provided. An act or document which is being notified digitally is deemed to have been lawfully notified: 

after the lapse of ten (10) days from its posting to the account of the person concerned by the electronic notification and upon notification to their declared email address, provided that no earlier time of receipt is evident, or 

after the lapse of ten (10) days from its dispatch to the declared email address, in accordance with par. 4 of Article 5 of the Law 5104/2024.

Invoicing

Invoicing

In Greece, generally speaking, an invoice should be issued for any type of supplies. With respect to services (including telecommunications, broadcasting and electronic services) provided to non–taxable persons, the relevant law states that a retail receipt may be issued instead (or any other record with the same content). In practice, a special "Billing Note" is issued with respect to such supplies which includes the mandatory details of a retail receipt. No specific guidelines regarding services reported under the OSS/IOSS have been issued to date. Reference to the above may be found in article 8 and 12 of L.4308/2014 (Greek Accounting Standards, Government Gazette A’251). 

Retail receipts issued in Greece must contain the date of issuance, the sequential number, the supplier's tax identification/VAT number and his full personal details (i.e. name and address), the gross sale value including VAT and the corresponding VAT rate. Retail receipts can be in any language, but a translation in Greek must be provided promptly upon request of the competent tax authorities. Reference to the above may be found in article 3 par. 7, article 5 par. 17 and article 12 par. 2 of L.4308/2014. According to article 12 par. 5 of L.4308/2014, any other document containing the data of the retail receipt shall be assimilated to a retail receipt and a copy of it shall be delivered, sent or made available to the customer. In the case of sale of goods, the retail receipt is issued at the time of delivery or at the commencement of dispatch. When the delivery of the goods sold is carried out by a third party, the retail sales document is issued by the end of the month-following the month of delivery. With respect to services, a retail receipt is issued upon completion of the supply. In the case of continuous services/supplies, the retail receipt may be issued when part of the consideration becomes due in respect of the goods or services that have been provided or the part of the work that has been completed, and in any case no later than upon completion of the entire supply. No specific guidelines regarding services reported under the OSS have been issued to date. Reference to the above may be found in article 13 of L.4308/2014 and further details in interpretative circular 1003/2014 (article 13 par.13.1.1-13.1.6) [Provision of instructions related to the application of provisions of Law 4308/2014 Greek Accounting Standards, relevant regulations and other provisions]. No summary retail receipts can be issued for the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in Greece. On the other hand, retail receipts can be issued and delivered electronically. 

The authenticity of origin and the integrity of content must be secured from the time of issuance until the end of the mandatory retention period of accounting records. Reference to the above may be found in articles 14 and 15 of L. 4308/2014.  In Greece, it is possible the repeated indications on the various invoices to be given only once provided that the batches of electronic invoices are sent or made available to the same person and all the information on each invoice can be accessed. Reference to the above may be found in article 14 par. 4 of L. 4308/2014.  It should be noted that Greek invoicing rules apply to businesses that have registered through either the EU OSS or the non-EU OSS and have chosen Greece as their M-S of Identification (registration).

Invoicing comments

B2C supplies are not subject to mandatory electronic invoicing  whereas electronic invoicing is compulsory for B2B transactions following the transposition into national legislation of points 2 and 3 of Article 1 of Directive (EU) 2025/516. The mandate covers both domestic and third-country (non-EU) B2B transactions. 

VAT returns

Formalities in the submission of the VAT return

Taxable persons registered under the special schemes or intermediaries acting on behalf of taxable persons registered under the special scheme of Article 58 of the VAT Code shall submit the single VAT return, in accordance with the model in Annex III to Commission Implementing Regulation (EU) 2020/194.

The single VAT return is submitted electronically through the OSS application on TAXISnet 

(direct link): https://www1.aade.gr/aadeapps3/oss_home/#!/home 

by the end of the month following the end of the tax period covered by the return. The same deadline applies to the payment of the tax. In case the final date for submitting the return is Saturday, Sunday or public holiday, the submission and payment of the tax is not extended to the next working day in accordance with the second paragraph of paragraph 1 of article 7 of law 5104/2024. It is not possible to submit the single VAT return before the end of the tax period covered by the return.

Corrections to returns after the three-year period

General approach to corrections beyond the standard period

Corrections through the OSS application to VAT returns after the expiry of the three-year period are not permitted in Greece. Taxable persons must submit a correction form directly to the national authority of the Member State of consumption.

Payment modalities and deadlines

Payment modalities in Member State of identification (MSID)

The tax is paid in a single instalment simultaneously with the submission of the return and no later than the expiry of the filing deadline, i.e. by the end of the month following the end of the tax period to which the return relates. Consequently, the final payment date of the tax, in the case of supplies of services and intra-Community distance sales of goods under the Non-Union Scheme and the Union Scheme, is the last day of the month following the calendar quarter, and in the case of distance sales of goods imported from third countries or third territories under the Import Scheme, it is the last day of the month following the calendar month in which the filing deadline for the return expires. If the expiry of the payment deadline coincides with an official public holiday, Saturday or Sunday, the deadline is not extended.

For the collection of the tax, a payment code called “Debt Identity” (hereinafter “D.I.”) is issued. The liable person is informed of the amount due, the payment due date, the unique reference number of the VAT return and the D.I. payment code through the following means:
(i) by the display of a message on the screen upon final submission of the return,
(ii) by posting to their account on the AADE digital portal myAADE, on the platform “My Account” and in the application “Unregulated Liabilities and Payment”, or
(iii) by email notification.

The liable person pays the VAT amount due to the collection bodies using the D.I.  payment code in any manner they choose, such as payment at a bank branch, by using payment cards through the AADE electronic service (TAXISnet), or by using the alternative payment methods offered by those bodies.

In addition, the following options are provided:

a. the possibility of a payment using a credit, debit or prepaid card, for users who have logged into the application using TAXISnet credentials,

b. the possibility of a payment from a country within the SEPA zone (Single Euro Payments Area) by sending a SEPA Credit Transfer in euros, and from a country outside the SEPA zone by sending a SWIFT transfer in euros, with the Bank of Greece as the recipient bank. The IBAN and BIC of the recipient bank referred to in the preceding paragraph, as well as the remittance information, are published on the AADE website (www.aade.gr).

If payment of the tax using the D.I. payment code is not possible, in accordance with the above cases, payment shall be made by bank transfer to the account of the competent authority held with the Bank of Greece, with IBAN number GR8701000230000002001226697 and account description “SPECIAL VAT SCHEMES DEPARTMENT – E-COMMERCE”. In the credit transfer order to the account of the Hellenic Republic at the Bank of Greece, the following details must be mandatorily stated:
Recipient Bank BIC: BNGRGRAA (Bank of Greece)
Credit IBAN: GR8701000230000002001226697
Remittance information: the unique reference number of the submitted VAT return must be mandatorily stated in the remittance information field, in order to link the return with the amount paid.

Any bank charges for sending the transfer are borne exclusively by the liable person and may not be deducted from the total amount of VAT due. The date on which the liability is credited is considered the date of payment of the VAT by the liable person.

If the tax is not paid in a single instalment simultaneously with the submission of the return and no later than the expiry of the filing deadline, i.e. by the end of the month following the end of the tax period to which the return relates, any subsequent payment shall be deemed late.

In the event that it is not possible to successfully match the amount paid with the amount declared in the VAT return, the amount shall be refunded to the bank account declared by the liable person.

If, during an audit, it is established that the amount declared in the VAT return is lower than the amount paid, the excess amount shall be refunded to the bank account declared by the liable person.

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

No. The VAT refund does not require a separate application. It is processed through the current return: when a negative adjustment for a previous period is declared and no offsetting takes place, an AFEK (Individual Deduction Sheet) is created.

The amount of the negative adjustment must be equal to or less than the amount of the original return and under no circumstances greater. In addition, a necessary condition for the refund is the full payment of the original return for which the reduction/refund of the paid VAT is requested.

Refunds are processed on a first-come, first-served basis. The payment of the amount is made via a transfer order from the Bank of Greece to the bank account declared by the taxable person upon registration in the Member State of identification.

Upon completion of the process, both the Member States of identification and the taxable persons are notified.

Reimbursement threshold as Member State of consumption

No threshold.

Release from payment of insignificant amounts of VAT

No.

Refund of deductible VAT by non-EU established trader

The applicant submits a VAT refund application directly to the Greek tax administration by post, using form VAT 015.
The application concerns VAT paid in Greece on goods, services, or imports.
The procedure of submission of application is paper-based.
The refund is granted following an administrative review.

The application must be submitted by 30 September  of the year following the year to which the refund relates.

• The required supporting documents include a certificate of tax residence (proving VAT taxable status) issued by the country of establishment, invoices or other supporting documents, and a power of attorney, where a representative has been appointed.
• The main eligibility conditions are as follows: the applicant must not be established in the EU, must not have a seat or fixed establishment in Greece, must not have supplied goods or services, for which the place of taxation is Greece (outside the special scheme of OSS/IOSS).

• National contact point for the applications: Independent Authority for Public Revenue (IAPR)
  General Directorate of Tax Operations (GDTO)
  Directorate for Operational Planning of Recovery and Refunds

  Department E’ Vat Refund to Enterprises Established in the EU and outside the EU
  180 Piraeus Street, 17778 Tavros, Greece

For more information, as well as the application form, you can find them here: https://aade.gr/egkyklioi-kai-apofaseis/pol-1230-14-12-2018

Penalties for non-compliance (as Member State of consumption)

Failure to register and late registration

Non-compliance with accounting obligations

Non-submission and late submission of VAT returns

No penalties are imposed for the late submission of the VAT return.

Incomplete and incorrect VAT returns

For inaccurate VAT returns of the Value Added Tax Code, a penalty equal to fifty percent (50%) of the difference is imposed, in accordance with Article 54, par. 2, of Law 5104/2024.

Non-payment and late payment of VAT

The taxable person is required to pay interest for each month of delay, from the day following the deadline until the day of payment.
The interest rate currently applied is 8.76% per year (0.73% per month), pursuant to Minister of Finance Decision No. ΔΠΕΙΣ 1198598 ΕΞ 31.12.2013.

Others

Time of supply – chargeability

Deferment and Cash Accounting Scheme

Deferment and cash accounting schemes at the time when VAT becomes chargeable have not been applied by Greece for the non-Union OSS and Union OSS

Continuous supplies

See above (section 2)

Reminder Messages

In the event of failure to submit the single VAT return, the competent authority, which for Greece is Department C4 of Special VAT schemes in the context of E-Commerce, Sub-Directorate C of Tax Procedures and Service Provision Center (KE.FO.D.E) in Attica shall, by electronic means, remind the taxable persons and the intermediaries acting on their behalf of their obligation to submit the said return. The competent authority shall send the reminder on the tenth day after the day on which the return should have been submitted and shall, on the same day, inform the other Member States by electronic means that a reminder has been issued.

When the taxable person or the intermediary acting on their behalf has submitted a single VAT return but the payment has not been made, or the payment is less than the amount resulting from the submitted return, the Member State of registration, on the tenth (10th) day following the day on which the payment should have been made, reminds, by electronic means, the taxable person and the intermediary of the VAT liability. For the purpose of monitoring compliance by the taxable person, the competent authority, on the tenth (10th) day after the end of the month in which the payment should have been made, carries out an automated cross-check of the declared and paid VAT amounts. After the check, if it is found that the paid VAT amounts are lower than the declared amounts, an electronic report is prepared listing the debtors and the VAT amounts due. The report also includes details such as the reference number of the submitted VAT return and the VAT identification number of the taxable person under the special scheme. The report includes taxable persons who have not paid the tax up to the tenth (10th) day following the expiry of the return submission deadline — that is, up to the date on which the Member State of registration is obliged to issue a reminder for the collection of the VAT due — except for those for whom a reminder under Article 60a of Implementing Regulation (EU) No. 282/2011 has already been sent. This reminder is sent to the taxable person and the intermediary acting on their behalf via email to the electronic address provided, and at the same time, the Member States of consumption are informed electronically that the reminder has been issued. No reminder is sent by the Member State of registration to the taxable person or the intermediary acting on their behalf if the VAT return is submitted after the tenth (10th) day following the expiry of the submission deadline — that is, after the date on which the Member State of registration is obliged to issue the reminder under Article 63a of Implementing Regulation (EU) No. 282/2011.

For any subsequent reminders and actions aimed at collecting the outstanding VAT, the competent Member State of consumption is responsible. When the Member State of consumption issues a reminder, the corresponding VAT is paid to it. For the issuance of the reminder, the Member State of consumption informs the Member State of registration electronically. The issuance of this reminder results in the cancellation of the VAT amounts owed to the Member State of registration, and any amounts already paid by the taxable person or the intermediary acting on their behalf are allocated to the other Member States of consumption.

Exclusion and Appeals

Appeal procedures

The competent authority issues a reasoned decision in which the grounds for rejecting the application are explicitly stated. Against this decision a cancellation request is allowed according to Presidential Decree 18/1989 to the Council of State (Simvoulio Epikratias) within 60 days commencing from the day following the electronic notification of this decision or the dispatch of this decision to the email address the taxable person/intermediary has provided. An act or document which is being notified digitally is deemed to have been lawfully notified: 

after the lapse of ten (10) days from its posting to the account of the person concerned by the electronic notification and upon notification to their declared email address, provided that no earlier time of receipt is evident, or 

after the lapse of ten (10) days from its dispatch to the declared email address, in accordance with par. 4 of Article 5 of the Law 5104/2024.

Steps after exclusion/de-registration

Taxable persons who are not established in Greece but are established in another Member State and carry out transactions for which they are liable to pay VAT in Greece, and who do not use the OSS/IOSS scheme, are required to submit a declaration of commencement of activities in accordance with Article 10 of Law 5104/2024 and Ministerial Decision POL. 1113/2013.

In cases where the above taxable persons do not appoint a tax representative, the VAT Identification Number (VAT ID) is granted upon submission of the declaration set out in Annex I of Decision POL. 1113/2013, which, solely for the purposes of its application, constitutes a declaration for the allocation of a VAT ID and commencement of activities.

The said declaration is submitted via the following application:
https://www1.aade.gr/saadekef/eticketaade