VAT Atlas · entry № 12 · current as of April 2026
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Hellenic Republic
Greece
Member of EU · Euro · code GRStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Greece.
Standard rate
24%
Reduced 13% food, energy, water, hotels, restaurants
Super-reduced 6% pharmaceuticals, books, newspapers, theatre
Zero-rated 0% exports, intra-EU supplies
Threshold 10 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Independent Authority for Public Revenue (AADE / ΑΑΔΕ)
Invoice language Greek
Reverse charge Reverse charge applies to intra-EU B2B services, construction services, and supplies of scrap metal and industrial waste.
Digital services B2C digital services to Greek consumers are taxed at 24%. Non-EU suppliers must register via the OSS scheme. Greece uses myDATA for real-time transaction reporting.
Penalties Late VAT filing results in a penalty of €100 per late return, plus 1% interest per month on unpaid tax. Non-issuance of invoices incurs fines equal to the VAT amount.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (ΑΦΜ) must be shown
- Invoice must be issued at the time of supply or within the tax period
- myDATA digital bookkeeping platform: all invoices must be reported to AADE
- Invoices must be stored for 5 years
Frequently Asked Questions
What is the standard VAT rate in Greece?
The standard VAT rate in Greece is 24%.
What are the reduced VAT rates in Greece?
13% (Reduced): applies to food, energy, water, hotels, restaurants. 6% (Super-reduced): applies to pharmaceuticals, books, newspapers, theatre.
What is the VAT registration threshold in Greece?
The VAT registration threshold in Greece is 10 000 EUR.
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