Selling to Greece 2026 — VAT Rates, Rules & Compliance

This guide covers the Greece-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Greek customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Greece (ΦΠΑ)

In Greece, VAT is known as ΦΠΑ (Φόρος Προστιθέμενης Αξίας — FPA). When you sell to a Greek consumer under the IOSS scheme, you must charge the correct ΦΠΑ rate at checkout — and be aware of the island reduced rates.

Standard Rate: 24%

Applies to the majority of goods on the Greek mainland and most islands: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 13%

Applies to:

• Food and non-alcoholic beverages
• Agricultural supplies (fertilisers, seeds, feed)
• Accommodation in hotels and tourist accommodation
• Restaurant and catering services
• Cut flowers and plants for ornamental purposes
• Non-bottled water
• Some passenger transport services

Reduced Rate: 6%

Applies to:

• Books (print) and educational material
• Newspapers and periodicals
• Medicines and pharmaceutical products
• Theatre and cinema tickets
• Some medical devices
• Admission to museums and cultural events

Your e-commerce platform must be configured with the correct Greek ΦΠΑ categories for your products.

The Aegean Island Reduced Rates

This is the most significant Greece-specific compliance issue for international sellers.

Certain Greek islands in the Aegean Sea benefit from reduced VAT rates:

Mainland/most islands	Aegean reduced-rate islands
24% standard	17%
13% reduced	9%
6% reduced	4%

The reduced-rate islands include: Lesbos (Mytilene), Chios, Samos, Kos, Rhodes, and other specific islands designated under Greek law. Crete does NOT benefit from the reduced rates — Crete uses the standard mainland rates.

In practice for e-commerce sellers:

• Most international carriers identify the destination island from the postal address
• Your e-commerce platform or tax engine needs to recognise Aegean island postcodes and apply the reduced rates
• If you cannot differentiate by island, charging 24% for all Greek sales is conservative (you over-collect) but legally safer than under-collecting

Currency: Euro (EUR)

Greece uses the Euro and has done so since 1 January 2002. All invoices and VAT amounts for Greece are denominated in EUR.

Selling to Greek Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Greek consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Greek consumer, you must comply with Greek ΦΠΑ rules.

IOSS vs non-IOSS in Greece

If you sell physical goods under €150 to Greek consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Greek customs (ΑΑΔΕ — Ανεξάρτητη Αρχή Δημοσίων Εσόδων)
2. ELTA (Hellenic Post) or a courier contacts the customer to collect outstanding ΦΠΑ
3. The hidden cost: ELTA charges a customs clearance fee — typically €5–€8
4. Greece has a significant and growing e-commerce market; unexpected charges create friction, and many Greek consumers are already IOSS-aware from purchases on major platforms

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

Selling to Greek Businesses (B2B)

For sales to a VAT-registered Greek business, the standard EU B2B rules apply.

1. Validate the ΦΠΑ number — uses EL prefix, not GR. Greek VAT numbers start with ‘EL’ (not ‘GR’) followed by 9 digits (e.g., EL123456789). This is a common point of confusion — Greece uses EL in VIES, not GR (the ISO country code). Always validate on VIES.
2. Reverse charge. Do not charge VAT. The Greek business accounts for ΦΠΑ on their own Greek return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge.”

Key Compliance Requirements for Greece

Invoice retention — 5 years (minimum)

Greek tax law requires retention of tax records and invoices for at least 5 years. Certain documents (founding documents, property records) have longer retention requirements. Electronic storage is acceptable.

Invoice requirements

Greek invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the ΦΠΑ rate per line item, and the date of supply. Simplified invoices are permitted for retail transactions below €100.

myDATA electronic reporting

Greece operates a mandatory electronic invoice reporting system called myDATA (my Digital Accounting and Tax Application). All Greek VAT-registered businesses must report invoices to the Greek tax authority (ΑΑΔΕ) in real time or near-real time via myDATA. As a non-Greek seller without a Greek VAT registration, myDATA does not apply directly to you. However, if you invoice Greek businesses, they will report your invoices on their end, which may flag discrepancies if your invoice details do not match standard Greek invoice requirements.

EL prefix for VIES validation

Remember: Greek VAT numbers use EL as the country prefix in VIES, not GR. If your system automatically prepends the ISO country code ‘GR’, VIES validation will fail. Check your validation logic.

Shipping to Greece: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically to Greek customs.
• Accurate descriptions: use specific product descriptions with correct HS tariff codes. Avoid vague descriptions.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.
• Island deliveries: ensure your carrier can deliver to the specific Greek island. Some smaller islands may require onward local ferry connections.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Greece-specific rules above apply to any international seller.

• United Kingdom — Post-Brexit, GB sellers shipping to Greece face standard non-EU customs requirements. Island deliveries take longer and may have higher shipping costs.
• United States — guide coming soon
• Australia — guide coming soon