If you operate a business in Greece — or sell into Greece from abroad — understanding your VAT (Value Added Tax) obligations is critical.
Whether you’re:
✅ A foreign company with a Greek branch
✅ An e-commerce seller shipping to Greece
✅ A service provider with Greek clients
✅ Renting out short-term property (Airbnb)
…you may need to register for VAT in Greece, charge local VAT, and file returns. In this guide, Borderless Lawyers explains how VAT works for foreign-owned businesses.
💡 What Is VAT in Greece?
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VAT (ΦΠΑ) is a consumption tax applied to goods and services.
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It’s collected by businesses and paid to the Greek state.
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The VAT system follows EU rules, with some local variations.
💰 VAT Rates in Greece
| Type of VAT | Rate | Applies to |
|---|---|---|
| Standard | 24% | Most goods and services |
| Reduced | 13% | Food, hotels, energy |
| Super reduced | 6% | Books, medicine, theatre |
| 0% | Intra-EU and exports (in certain cases) |
🧾 Example: Selling software to a Greek business → 24% VAT, unless reverse charge applies.
🧾 When Does a Foreign Business Need to Register for VAT?
You must register if you:
✅ Sell physical goods into Greece (even online)
✅ Provide digital services to Greek consumers
✅ Operate a short-term rental (Airbnb, Booking.com)
✅ Have a permanent establishment in Greece
✅ Participate in trade shows or exhibitions with sales
✅ Hire Greek contractors or employees and bill locally
✅ Import goods into Greece for resale
📌 Thresholds apply for some services, but for most cross-border sellers, VAT registration is mandatory from first sale.
📝 VAT Registration Process in Greece
To register for VAT, you must:
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Obtain a Greek Tax ID (AFM)
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Register with the AADE for VAT
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Designate a fiscal representative (for non-EU businesses)
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Submit supporting documents:
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Articles of incorporation
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Proof of business address
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Director ID/passport
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Bank details
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Wait for your VAT number to be issued
💼 Borderless Lawyers acts as your local representative and completes VAT registration remotely.
🌐 Intra-EU Transactions and VIES
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If selling B2B to other EU VAT-registered businesses, you may not charge VAT (reverse charge applies).
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You must report these transactions in the VIES system and maintain proper invoicing records.
Example:
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You’re an Italian company selling software to a Greek company
→ No VAT on invoice
→ Must list transaction in VIES quarterly report
🛍️ VAT for E-Commerce and Digital Services
Selling to Greek consumers (B2C)?
✅ You must charge Greek VAT (24%)
✅ You may register via the One-Stop Shop (OSS) for EU-wide VAT compliance
✅ Platforms like Shopify, Amazon, and Etsy may not cover your obligations
📦 If you hold inventory in Greece or use a fulfillment center, you likely need Greek VAT registration.
🏠 VAT for Short-Term Rentals (Airbnb, Booking.com)
Foreign individuals or companies offering short-term rentals in Greece must:
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Register for VAT if revenue exceeds €10,000/year
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Charge 13% or 24% VAT (depending on services provided)
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File monthly VAT returns
We help you determine if VAT applies and manage reporting obligations for you.
📋 Filing VAT Returns
| Filing Frequency | Who Must File? |
|---|---|
| Monthly | Most VAT-registered businesses |
| Quarterly | Some small businesses only |
| Annually | Summary submission for reconciliation |
Returns are submitted through Taxisnet, Greece’s online tax system. You’ll need:
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Greek VAT number
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Greek accountant or fiscal representative
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Greek e-invoicing standards (for certain sectors)
We handle everything — from calculation to submission.
❗ Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Late registration | Fines + retroactive VAT |
| Late filing | €100–€500 per return |
| Late payment | Interest + collection action |
| Improper invoices | Fines per document |
| Not appointing a fiscal rep | Ban on trading in Greece |
🧑⚖️ Our legal team ensures you stay fully compliant and avoid fines.
🧑💼 How Borderless Lawyers Helps Foreign Businesses
We offer:
✅ AFM and VAT registration
✅ Appointment as fiscal representative
✅ E-invoicing and accounting support
✅ Monthly/quarterly VAT filing
✅ EU-wide compliance for OSS
✅ Cross-border structuring to reduce VAT burden
✅ Airbnb & e-commerce VAT strategy
❓ FAQ – Greek VAT for Foreign Businesses
Q: Do I need a Greek bank account for VAT?
A: Not always — but it simplifies compliance. We help open one or handle payments via POA.
Q: I only sell digital services from abroad — do I need Greek VAT?
A: Yes, if selling to Greek consumers. You can use the EU OSS scheme or register locally.
Q: I’m a UK seller — do I need a fiscal rep in Greece?
A: Yes. Post-Brexit, UK is treated as a non-EU jurisdiction.
🇬🇷 Sell in Greece with Confidence
Whether you’re a digital service provider, e-commerce brand, or property owner, VAT compliance is essential for trading legally in Greece.
👉 Contact Borderless Lawyers to register for VAT, manage filings, and avoid penalties — no matter where your business is based.