1. VAT in Europe
3. VAT in Greece
5. Intrastat returns in Greece

Intrastat returns in Greece

Frequency of filing and due date of Intrastat returns in Greece

The frequency of filing for non-established taxpayers in Greece is quarterly. However, taxpayers that must keep double-entry books shall submit monthly VAT returns.

• Quarterly
  Taxable persons keeping single entry accounting books and foreign VAT-registered businesses.
• Monthly
  Taxable persons keeping double entry accounting books
• Annual
  Not applicable.

Find here the official information about reporting periods and deadlines in Greece.

Also, the VAT return deadline applicable both for quarterly and monthly VAT returns in Greece is the last working day of the month.

Find here official information about the Greek deadlines.

Greek Intrastat thresholds

The following annual Intrastat thresholds apply in Greece in 2023 (calendar year):

• Arrivals: EUR 150,000
• Dispatches: EUR 90,000

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2023 on arrivals, Intrastat returns for arrivals are due until December 2024. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Also, you can find here the official information about Intrastat thresholds in Greece.

Reporting of specific scenarios in Greece

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.

The list of transaction codes for Intrastat in Greece can be found here under the Code of transactions table.

Nil and corrective Intrastat returns in Greece

If no transactions are to be reported, a nil Intrastat is not due.

In case the information included in a given Intrastat return declaration needs to be corrected, you must submit an amending declaration. You also submit an amendment in cases where goods have been received from the declaration. This is how you should proceed:

• In the online portal you need to select from the column "Amending statement" the month and the Flow you want to modify.
• When the system brings you the registrations of the month, click on the 8-digit code of the commodity, which corresponds to the record you want to modify, correct the incorrect data and then select "Accept" and "Send declaration".

Find here the instructions on how to submit a corrective Intrastat return.

Intrastat Penalties in Greece

Taxpayers may incur in a penalty of EUR 100 for late or missing submission of the Intrastat return.