Greece VAT Rates 2026

Greece VAT Rates at a Glance

What is VAT Called in Greece?

In Greece, value added tax is officially known as Φόρος Προστιθέμενης Αξίας (ΦΠΑ). It is administered by the Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE — Independent Authority for Public Revenue).

Like all EU member states, Greece operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Ανεξάρτητη Αρχή Δημοσίων Εσόδων is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Greece (13%)

Greece applies a reduced VAT rate of 13% to the following categories of goods and services (subject to the specific conditions of Greece VAT law):

• ✓Food and non-alcoholic beverages
• ✓Pharmaceutical products
• ✓Books and newspapers
• ✓Hotel accommodation
• ✓Passenger transport
• ✓Agricultural inputs
• ✓Cultural events

Additionally, Greece applies a super-reduced rate of 6% to:

• ✓Books (physical)
• ✓Newspapers and periodicals
• ✓Theatre tickets
• ✓Some pharmaceutical products

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Greece VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Greece

Once registered, businesses are issued a Greece VAT number (GR + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Greece VAT with no registration threshold — the first taxable supply in Greece triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Greece

VAT returns in Greece must be submitted electronically via the Ανεξάρτητη Αρχή Δημοσίων Εσόδων portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Greece requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Greece

To be valid for VAT recovery purposes, Greece VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier AFM (ΑΦΜ) tax number and VAT number (EL + 9 digits)
2. 2Customer AFM and name
3. 3Date of issue
4. 4Sequential invoice number
5. 5Description of supplies
6. 6Net amount (καθαρή αξία)
7. 7VAT rate and amount (ΦΠΑ)
8. 8Total gross amount (συνολική αξία)
9. 9myDATA MARK number (required for transmitted invoices)

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Greece's national rules on simplified invoicing.

Reverse Charge Mechanism in Greece

Greece applies reverse charge to B2B services from abroad, supplies of scrap metal and waste, construction between registered contractors, and emission allowances.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Greece VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Greece

Greek businesses register for EU OSS via the AADE portal. Greece's myDATA system interfaces with the OSS to avoid double-reporting of cross-border supplies.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Greece (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Greece VAT due on your OSS return is paid in your registration country and forwarded to Greece's Ανεξάρτητη Αρχή Δημοσίων Εσόδων.

Greece VAT: Background & History

Greece introduced VAT (ΦΠΑ) in 1987 upon EU accession. Greek VAT compliance has historically been challenging — the country faced significant tax revenue shortfalls during the 2010–2018 economic crisis, partly attributed to VAT gaps. Post-crisis reforms modernised Greek VAT administration significantly, including the introduction of myDATA (my Digital Accounting and Tax Application) — an innovative real-time digital bookkeeping platform that requires businesses to transmit all income and expense data to AADE as they occur. The Greek islands of Lesbos, Chios, Samos, Kos, and Leros benefit from a 30% VAT discount on most goods.

Practical VAT Compliance Tips for Greece

Frequently Asked Questions — Greece VAT

Greece VAT Tools