Greece VAT Compliance Guide
Greece applies a standard VAT rate of 24% (reduced 13% / super-reduced 6%) under Law 2859/2000. Businesses supplying services across the EU hit the €10,000 distance-sales threshold, and since 2021 all B2B and most B2C transactions must be transmitted to AADE through the myDATA digital platform. Filing is bi-monthly (quarterly for small schemes), with payment due by the last working day of the month following the period.
Greek VAT compliance has two halves: the rates themselves, which are straightforward, and the real-time reporting layer that AADE enforces through myDATA. The rates are set by Law 2859/2000 — 24% standard, 13% reduced (food, energy, certain services), and 6% super-reduced (books, medicines, transport). The reporting layer is harder: every invoice must be classified with the correct income/expense category and a myDATA mark before or at issuance. The pain point for small businesses is not knowing the rate — it is getting every invoice captured, classified, and transmitted on time so the accountant can file a clean VAT return.
VAT Rates
| Rate | Applies To |
|---|---|
| 24% | Standard rate — most goods and services |
| 13% | Reduced rate — food, energy, certain professional services, tourist packages |
| 6% | Super-reduced — books, periodicals, medicines, theatre/cinema, passenger transport |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic supply of goods | None — register from the first taxable supply |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Greece |
Filing Requirements
VAT return (ΦΠΑ)
Bi-monthly for standard scheme; quarterly for the special small-business regime. Filed via AADE portal, payment due by the last working day of the following month.
myDATA transmission
Every revenue invoice must be transmitted to AADE before or at issuance, classified with the correct myDATA expense/income category. Supplier invoices are transmitted (or reconciled) within the e-books.
Intrastat / VIES
Required when intra-EU trade of goods exceeds the annual threshold (€90,000 arrivals / €280,000 dispatches). VIES listing is part of the VAT return.
E-Invoicing Status
myDATA (my Digital Accounting & Tax Application) has been mandatory since 2021 for transmitting revenue, and progressively for expense classification. B2G e-invoicing is fully live. Full continuous transaction control (CTC) for B2C and the complete expense side is being phased in — the requirement to classify every supplier invoice is already enforced.
Key Deadlines
VAT return + payment: last working day of the month following the bi-monthly period (e.g. 31 May for the Mar–Apr period). myDATA classification: at or before invoice issuance for revenue, and within the e-books deadline for expenses.
How Nika Helps
Nika reads every invoice that arrives in the inbox, captures all fields — including the correct VAT rate and supplier VAT number — and files the original PDF the same day, from {price} per processed invoice. That gives the accountant clean, classified records to transmit to myDATA and file the VAT return. Nika does not transmit to AADE or file the return itself — that remains the accountant's responsibility.
When must a Greek business register for VAT?
From the first taxable supply — there is no registration threshold for domestic supplies of goods. If you supply cross-border services or distance-sell goods, the €10,000 EU-wide threshold applies; above it you register where the customer is located or use the OSS scheme.
Does Nika file my myDATA or VAT return?
No. Nika captures and classifies invoice data so the records your accountant works from are complete and accurate. The actual transmission to AADE (myDATA marks) and the VAT return filing are the accountant's job — Nika makes that work clean, not automated.