Why is Greece's VAT prefix EL and not GR?

Greek VAT numbers use the prefix EL (from the Greek name Ελλάδα/Ellada) rather than GR. This is unique and often causes errors in VAT validation systems.

Do Greek islands have lower VAT rates?

Yes. Some Aegean islands designated as remote (including Lesbos, Chios, Samos, Kos, and Rhodes) benefit from reduced VAT rates — typically 17% standard, 9% and 5% reduced rates. Check AADE for current island designations.

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VAT Registration Guide

VAT Registration in Greece

Everything you need to know about Greece VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

24%

Standard VAT Rate

4–8 weeks

Registration Time

Required

Fiscal Rep (non-EU)

EUR

Currency

Greece VAT Overview

Greece administers VAT through the AADE (Independent Authority for Public Revenue). The standard rate is 24%, with reduced rates of 13%, 6%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies

Must register from the first taxable supply in Greece. No threshold. Fiscal representative is mandatory.

EU companies — B2C distance sales

Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.

Amazon FBA sellers

If goods are stored in Greece warehouses, local VAT registration is required immediately — no threshold.

SaaS & digital service providers

Selling B2C to Greece customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Greece

Fiscal representative required for non-EU companies. EU companies can register directly.

⚠️ Fiscal representative is mandatory for non-EU companies in Greece. Veroskat provides this service.

Filing Requirements

Filing Frequency

→Monthly or Quarterly depending on size

Intrastat Thresholds

Arrivals€150,000

Dispatches€90,000

VAT Number Format

EL + 9 digits (note: uses EL not GR — e.g. EL123456789)

Key Rules in Greece

•Country code EL not GR on VAT numbers

•myDATA e-invoicing platform launched 2021

•Aegean islands have reduced rates (e.g., Lesbos, Chios: 17% standard)

•Fiscal rep required for non-EU companies

•AADE enforcement has strengthened significantly post-2021

Penalties for Non-Compliance

Late Filing

Up to 50% of tax due

Late Payment

Interest + penalties

FAQ — Greece VAT

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