Consumption/VAT/Sales Tax in Greece

Overview by
Nature of the Tax
A value-added tax (VAT) applies in Greece.
Standard Rate
Reduced Tax Rate
13% and 6.5%. The reduced rate of 13% indicatively applies to food products, pharmaceuticals, medical equipment and ancillary goods, transportation of persons, etc. The low rate of 6.5% applies to books and printed material as well as entries to theatres etc.
Exclusion From Taxation
In many cases, exports are not subject to value added tax. Similarly insurance services, educational services, legal services, medical services and more are exempt from VAT.
Method of Calculation, Declaration and Settlement
Corporations must file their periodical VAT return on a monthly basis, namely by the twenty sixth (26th) day of the month that follows the period under assessment. This obligation to file VAT returns applies irrespective of whether the corporation is in a debit or credit VAT position. Corporations that effect intra-Community supplies or acquisitions or claim a VAT refund are under the obligation to file periodical VAT return statements on a monthly basis irrespective of whether their outputs exceed their inputs.
Other Consumption Taxes
Real Estate transfer Tax, Real Estate Tax, Inheritance and gift tax.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Greece

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  • Accordance

    International VAT Compliance,