Tax Deprtment

Φυσικά Πρόσωπα Επιχειρήσεις Ακίνητη Ιδιοκτησία Ηλεκτορνικές Υπηρεσίες

When is VAT not charged

Exemption from VAT

Zero VAT rate

Persons not registered for VAT
Businesses not required to register for VAT with the Tax Department must not charge VAT on their sales of goods/services.
For information on when a business must register for VAT click here.

International organisations
VAT is not charged to persons entitled to exemption from VAT under the VAT Regulations (ΚΔΠ370/2004 και ΚΔΠ135/2005_ available in Greek).
The following persons are:

Diplomats, consular servants and diplomatic missions

Recognised international organisations

In order to obtain exemption from VAT, the above persons must provide the trader with a certificate of exemption issued in accordance with the above regulations. Additional information can be found in VAT Circulars EE90 and EE117 (only in Greek).

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Last Update:

13/04/2021 10:47:42 AM

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