VAT in Europe
VAT in Greece
VAT returns in Greece

VAT returns in Greece

Frequency of VAT 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.

Due date of Greek VAT returns

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.

VAT payments in Greece

VAT payments in Greece can be made via bank transfer to the tax authority bank account:

Account: GR3901 0002 3000 0000 4810 9050 9
BIC: BNGRGRAΑ
Payment reference: The payment reference is issued after the submission of the VAT return and is individual for each taxpayer and reporting period.

The beneficiary is the Ministry of Finance.

Find here more information at the official information about VAT payments in Greece. Also, you can find here and here the information for payment via bank transfer.

VAT refunds in Greece

The excess of input VAT can be either carried forward to the next reporting period or refunded upon request in the VAT return form. This is, when a taxable person declares more VAT deductible – e.g., due to purchases-, than VAT collected from sales, the difference is a VAT credit which shall be reimbursed to the taxpayer.

If you want to request the VAT refund you need to indicate it in the VAT return:

You must tick the box to apply for a VAT refund.
You must complete one of the refund reasons other than reduction of debit balance.
You must complete the section for your bank account details with an IBAN reference. Foreign taxpayers may choose the indication ‘different bank’ when filing their VAT return.

Where the TAXISnet network cannot create a refund request due to technical reasons, taxpayers will receive a message notifying them to file their request in paper sent in hard copy to the tax office, using the template I appended to decision Α.1104/6.5.2020.

The refund will be paid to the taxpayer within 90 days of the date the taxpayer filed the refund application, which is created online when filing the VAT return.

Check here, here and here more details about VAT refunds. Also, here you find more information for taxpayers under pro-rata rule.

Nil and corrective VAT returns in Greece

A nil VAT return needs to be submitted even if there are no transactions to be reported for that period.

Errors or omissions in a VAT return must be corrected. You will need to submit a corrective return by selecting Amending Periodical VAT return in the electronic portal TAXISnet. The corrective VAT return replaces the previous return submitted for the same period in full. This means that the corrective return must include all details that were already correct in the original return as well as the corrected details.

In case that this option is not available for any reason (e.g., the last return before de-registration), you can use the Inquiries option through your Account to send your particular request.

Any VAT due arising upon submission of the periodic VAT return is payable to the Greek State when higher than EUR 30. However, when lower than EUR 30, the balance may be carried forward to the following tax period and be paid by then.

When submitting a corrective VAT return, penalties and interest may apply.

Find here and here (file Frequently asked questions – answers) the official information about making corrections to VAT returns.

VAT penalties in Greece

Find below an overview of the applicable penalties for late VAT registration, late submission of a VAT return and late payment of VAT:

Late registration

Data A penalty ranging from EUR 102,4, in case of late voluntary registration, to EUR 2,500, in case of non-registration can be applied. Also, if the failure to register is discovered during an audit procedure, a penalty equal to 50% of the VAT due will be imposed.
Incomplete or incorrect VAT returns

When the outstanding debt is discovered during an audit procedure, a penalty equal to 50% of the VAT amount due calculated on the difference (between the VAT amount paid and the VAT amount due) is imposed.
Corrective VAT return

In principle, no penalty is applied if the initial VAT return was submitted in time.
Late VAT payment or non-payment

In case of late payment or non-payment of the VAT due, the taxpayer must pay an interest calculated on the VAT due from the end of the statutory deadline until the date of payment.
Non submission and late submission of VAT returns

A procedural penalty of EUR 250 for single entry books taxpayers, and EUR 500 for double entry books taxpayers, per violation. The penalty is reduced to EUR 102,40 (i.e. EUR 100 plus a surcharge of EUR 2,40) when no VAT becomes due from the VAT Return.

Greek Tax Authorities Contact

📝 General contact forms.

GENERAL DIRECTORATE OF TAX ADMINISTRATION

DIRECTORATE FOR IMPLEMENTATION OF INDIRECT TAXATION. DEPARTMENT A' VAT

Tel. Address: Sina 2-4

Tah. Code: 10672

Telephone: 2132122400
E-Mail: deef.a@aade.gr
Url: www.aad.Gr

OSS schemes

For information concerning your registration or concerning the progress of your OSS/IOSS VAT return, you may submit your query to:

C2 'SECTION OF SPECIAL VAT REGIMES IN THE CONTEXT OF E-COMMERCE

Tel: +30 213 1607124, 125, 126

Email: ek.fpa.katex@aade.gr

For general queries concerning the legal framework of the OSS (EU, non EU) schemes, you may submit your query to:

Department D’ - VAT in E-commerce and Issues of Indirect Taxation in the EU and International Bodies

Tel.: +30 213 2122412, 414, 415, 417, 418, 422

Email: deef.d@aade.gr

For general queries concerning the legal framework of the IOSS scheme, you may submit your query to:

Department E’ - VAT Import - Export

Tel.: +30 210 6987409, 210 6987417

Email: vat-customs@aade.gr

Intrastat returns

Hellenic Statistical Authority (ELSTAT)

46 Pireos & St. Eponiton St. 185 10, Piraeus

Call Center: 213 135 2000

Email: kosmastr@statistics.gr

Customs