Introduction: VAT Obligations for Foreign Businesses in Greece

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?

  • VAT (ΦΠΑ) is a consumption tax applied to goods and services.

  • It’s collected by businesses and paid to the Greek state.

  • 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:

  1. Obtain a Greek Tax ID (AFM)

  2. Register with the AADE for VAT

  3. Designate a fiscal representative (for non-EU businesses)

  4. Submit supporting documents:

    • Articles of incorporation

    • Proof of business address

    • Director ID/passport

    • Bank details

  5. 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

  • If selling B2B to other EU VAT-registered businesses, you may not charge VAT (reverse charge applies).

  • You must report these transactions in the VIES system and maintain proper invoicing records.

Example:

  • 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:

  • Register for VAT if revenue exceeds €10,000/year

  • Charge 13% or 24% VAT (depending on services provided)

  • 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:

  • Greek VAT number

  • Greek accountant or fiscal representative

  • 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.

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