Navigating VAT in Greece

This guide provides an overview of VAT in Greece, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Greece.

Last Updated: March 2026

During the financial crisis, VAT hikes were a core condition of EU bailout agreements.

Greece at a glance.

Standard rate

24% VAT

Digital services VAT

Yes, at 24%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Exports and intra-community, supplies of and supplies to aircraft and seagoing vessels, supplies to NATO and other forces, gold, etc.

VAT format

EL followed by 9 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities

Reclaiming VAT in Greece.

Reclaiming
VAT in Greece.

Foreign businesses that incur VAT on eligible expenses in the Greece may be able to reclaim it.

Who can reclaim?

Greece applies the rule of reciprocity. This means Greece allows VAT refunds for foreign businesses, but only if they are based in approved countries.

Eligible countries include:

Claimable expenses:

Entertainment Non-reclaimable

Accommodation 13%

Food, drink & restaurant services 13%

Hiring means of transport 13%

Fuel 24%

Public Transport 13%

Taxis 13%

Admission to fairs & exhibitions 24%

Training courses & seminars 24%

Goods 24%

Inter-company charges 24%

Office expenses 24%

Marketing costs 24%

Professional fees & AP invoices 24%

Entertainment

Non-reclaimable

Accommodation

13%

Food, drink & restaurant services

13%

Hiring means of transport

13%

Fuel

24%

Public Transport

13%

Taxis

13%

Admission to fairs & exhibitions

24%

Training courses & seminars

24%

Goods

24%

Inter-company charges

24%

Office expenses

24%

Marketing costs

24%

Professional fees & AP invoices

24%

VAT compliance in Greece.

VAT compliance
in Greece.

Doing business in Greece? You’ll need to play by the rules of the Greek VAT Act.

Who needs to register?

Businesses whose taxable turnover exceeds the mandatory registration threshold are required to register. Voluntary registration is also available for businesses below the threshold.

VAT registration in Greece

VAT filing deadlines in Greece

Monthly

Last working day of the following month

Quarterly

Last working day of the month following the quarter’s end

VAT payment deadlines in Greece

Monthly

Last working day of the following month

Quarterly

Last working day of the month following the quarter’s end

Digital services in scope

Things to note

Greece applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.

e-invoicing in Greece.

e-invoicing
in Greece.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 2 February 2026

B2B e-Invoicing model

Direct/Unregulated Clearance Model

Name of exchange infrastructure

MyData; Peppol

Format(s) used

e-Invoicing: PEPPOL
Real time reporting: MyDATA

FAQs

What types of business expenses qualify for a VAT refund in Greece?

Businesses can qualify for a Greece VAT refund on expenses including, but not limited to fuel (if purchased for resale) and admission to fairs and exhibitions this includes conferences and trade shows. VAT for Greece is not claimable on the following expense types: hiring of means of transport; vehicle expenses (other than fuel which is claimable); road tolls; taxis and public transport fees; accommodation; food, drink and restaurant services and entertainment.

What is the general timing of VAT refund claims in Greece?

Processing times for a Greece VAT refund can vary. Businesses reclaiming a VAT refund in Greece can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.

What is the claiming frequency of VAT refund applications in Greece?

Greece VAT refunds can be made quarterly and annually, however the claiming periods for Greece VAT refunds are not allowed to overlap with one another.

Nearby countries.

Explore indirect tax information in these countries:

Macedonia

Bulgaria

Turkey

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Navigating VAT in Greece

Navigating VAT in Greece

Standard rate

24% VAT

Digital services VAT

Yes, at 24%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Exports and intra-community, supplies of and supplies to aircraft and seagoing vessels, supplies to NATO and other forces, gold, etc.

VAT format

EL followed by 9 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities

Monthly

Last working day of the following month

Quarterly

Last working day of the month following the quarter’s end

Monthly

Last working day of the following month

Quarterly

Last working day of the month following the quarter’s end

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 2 February 2026

B2B e-Invoicing model

Direct/Unregulated Clearance Model

Name of exchange infrastructure

MyData; Peppol

Format(s) used

e-Invoicing: PEPPOL Real time reporting: MyDATA

FAQs

Related content.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Newsletter

e-Invoicing: PEPPOL
Real time reporting: MyDATA