Indirect tax ebook - Greece

Registration

Thresholds
A person who makes taxable supplies is required to register if:

• the amount of gross revenues from sale of goods exceeded 10,000 € in the previous financial year
• the amount of gross revenues from provision of services exceeded 5,000 € in the previous financial year 
• the amount of gross revenues from wholesales is more than 60% of total sales
• the person is exporter
  
  

VAT on e-services ; one registration for all sales in EU

You can use the return program 'VAT on e-services' to submit your VAT returns if you meet the following conditions: You are not based in the EU, you supply electronic services and your customers are non-entrepreneurs in the EU. By using the return program 'VAT on e-services', you submit a return in Greece in respect of the VAT you owe in all the Member States.

Distance sales

A supplier in another member state can supply goods to non- VAT registered persons in Greece without registering for Greek VAT. However, if the value of the supplies exceeds 35,000 € during the previous financial year they will be required to register for Greek VAT.

• Introduction
• Scope
• Registration
• Tax rates
• Reporting & filing
• General tax application/Time of supply