VAT registration and filing of VAT returns in Greece

Compliance with VAT in Greece

You sell goods on-line in Greece - have you thought about VAT registration there?

When VAT registration is required in Greece :

1. If you have intra-community distance sales via your e-shop or on-line platform;
2. If you store your goods in the territory of Greece in a warehouse or they are in a fulfilment centre and you sell them directly from the territory of Greece;
3. If your activity is dropshipping and the goods are delivered from Greece;
4. If you import into Greece from third parties via a company which is not set up there;
5. There are other cases where a VAT registration obligations may arise in Greece.

When you reach a turnover in Greece of EUR 35 000 per year and your activity is distance sales of goods through your e-shop or on-line platform, you are obliged to register for VAT in Greece because you have reached the threshold for registration there. Within 30 days from the date of reaching the threshold, you are obliged to submit an application for VAT registration. You owe VAT in Greece from the moment you reach the threshold.

If you store the goods you trade in the territory of Greece in a warehouse or are in a fulfilment centre or you are dropshipping or will import from third countries, your VAT registration obligation is before you make your first sale or import accordingly.

How long does VAT registration take in Greece?

The VAT registration process in Greece takes about 2-3 weeks after all the necessary documents have been submitted.

For how long is the VAT declared in Greece?

Companies which register in Greece for VAT on these grounds submit their VAT returns on a quarterly basis and have not been obliged to submit an annual VAT return since 2014. The quarterly VAT return shall be submitted by the end of the month following the quarterly period.

Other declarations to be submitted by companies registered for VAT on the territory of Greece – ESL and EPL

In the event that a VAT-registered company in Greece supplies goods or services to an EU taxable person (a resident/VAT business from another Member State) or receives goods or services from an EU taxable person (a resident/VAT business from another Member State), it is obliged to submit monthly Greek EC Sales List (ESL) and Greek EC Purchase List (EPL). Such declarations shall be lodged by the 26th of the following month of the period to which they relate. In the event of delay or non-submission of declarations, the fine shall be EUR 100.

Greek EC Sales List (ESL) contains information on sales of goods and services to VAT registered persons from other EU countries.

Greek EC Purchase List (EPL) contains information on purchases of goods and services made by VAT registered persons from other EU countries.

The obligation to submit an Intrastat declaration for intra-unit trade statistics on goods whose thresholds are EUR 150 000 for goods arriving in Greece and EUR 90 000 for goods consigned from Greece. This declaration shall be submitted monthly.

Are non-Greek firms required to have a fiscal representative?

For businesses subject to VAT registration in Greece that are registered in the EU, no fiscal representative is required.