Επισκόπηση Ελλάδα ΦΠΑ

If your company is not established in Greece and is providing ‘taxable supplies’ of goods or services in Greece, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Greece evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

There are numerous circumstances in Greece that can generate the responsibility to register for VAT. Below are some of the most common cases:

• Goods being imported into Greece from outside the EU;
• Goods being bought or sold in Greece;
• Selling goods from Greece that are delivered to customers out with Greece (this applies to business or private customers);
• Obtaining goods in Greece from another country within the EU (Intra-community acquisitions);
• Inventory of stock in Greece for sale, circulation or delivery;
• eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
• Arranging events in Greece, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Greece, you should contact amavat^® immediately to allow us to help you be VAT compliant.

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

‘VAT Return’ Periods
Established businesses - Monthly (turnover is above € 1,500,000), Quarterly (turnover is less than € 1,500,000)
Non-established businesses - Quarterly

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly

‘EC Purchase Lists’
Yes

Additional reporting requirements
Not required

‘Extended Reverse Charge’
If services are provided by a non-established business to a VAT registered customer in Greece, they are subject to the reverse charge and the customer should account for the VAT. Please contact amavat^® if you would like further information of how the extended reverse charge applies in Greece.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Greece.