- This is a guide for businesses with customers in Greece regarding their Value Added Tax (VAT) obligations.
- The standard VAT rate in Greece is 24%, with some exemptions. There are also reduced and zero rates for certain supplies. The VAT rates are reduced in certain regions and Mount Athos is excluded from VAT.
- There are no registration thresholds for VAT in Greece, except for intra-EU distance selling of goods and B2C telecommunications, broadcasting & electronic services (TBE), which has a threshold of EUR 10,000 per calendar year.
- The VAT number format for individuals is a Tax Identification Number (TIN), while businesses have a VAT number in the format EL123456789.
- Greece applies the harmonized EU VAT rules for electronically supplied services (ESS) and there are specific rules for B2B and B2C supplies. Examples of taxable ESS in Greece include website supply, software supply, and supply of music, films, and games.
- There are also marketplace and platform operator rules in Greece regarding VAT.
Source Fonoa
See also
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