Tax rate by region Greece

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Understanding VAT in Greece: A Guide for SaaS Businesse

Greece adopted the EU VAT system in 1987, aligning its tax framework with European standards. As part of this system, businesses are required to charge and collect VAT on the supply of goods and services, including those delivered electronically, such as SaaS. The standard VAT rate in Greece is 24%, applicable to most digital services. However, some categories of products or services may be subject to a reduced rate of 13%, such as e-learning services provided by public institutions for pre-school, school, or university levels. 

Mosaic image

Greece

Greece adopted the EU VAT system in 1987, aligning its tax framework with European standards.

Official government link: Independent Authority for Public Revenue

24.00%

E-products and services VAT/Sales tax rate

13.00%

Reduced tax rate

Reduced tax rate product categories

E-learning services have rate reduced to 9% if related to pre-school, school or universities

Exempted product categories

E-learning services are exempt if related to pre-school, school or universities if provided by a public institution

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Non-resident companies have to register as soon as goods are being delivered or services are being provided

Online registration possible

Yes

Local representative needed

Yes

Registration procedure

You can register for MOSS through the Greek Tax Authorities’ TaxisNet portal. For non-EU businesses (non-Union scheme), the following information is required:

Company name and contact details
Tax number in the country of registration
Bank details
An electronic declaration confirming the business is not registered to pay VAT within the EU
The start date for using MOSS

List of digital and electronic services liable for tax

Electronic books, images, movies, and videos, whether purchased from platforms like Shopify or accessed through services such as Amazon Prime, are increasingly categorized as “Audio, visual, or audiovisual products.” This category also includes downloadable and streaming music, whether buying an MP3 or using music services. Additionally, it covers cloud-based software and as-a-Service products (SaaS, PaaS, IaaS), websites, site hosting services, internet service providers, online ads, and affiliate marketing.

Penalties

Late Filing Penalties:
A penalty of €100 is imposed for late submission of VAT returns. If the return is more than 30 days late, the penalty increases to €250.
Incorrect Returns:
For misdeclared VAT, penalties can reach up to 50% of the tax liability, depending on the severity of the misdeclaration.
Late Payment Penalties:
Interest on late payments is charged at a rate of 0.73% per month on the outstanding VAT amount.
Failure to Register:
Failure to register for VAT can lead to penalties that vary based on the circumstances, including potential fines and back taxes owed.

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Quarterly

Filing deadline

Last day of the month following the reporting period

E-invoicing requirements

Yes

Record keeping

Relevant records must be kept for at least 10 years

How-To Guides: Greece SaaS VAT

Step: 1 Threshold

Effective July 1, 2003, Greece requires non-EU vendors (including online platforms) of digital services to consumers (B2C) in Greece to register for and collect VAT, regardless of the sales amount. The obligation was expanded to EU-established digital services providers effective January 1, 2015.

 

Effective January 1, 2019, Greece applies a VAT registration threshold of EUR 10,000 for EU-established digital services providers. The threshold does not apply to non-EU businesses.

• B2B: €0 (Registration is generally not required for non-resident SaaS providers as the Reverse Charge applies).
• B2C: €10,000 EU-wide threshold. If you are non-EU based, the threshold is €0 (mandatory from the first sale).

Step: 2 Business Registration

Registration is handled by the Independent Authority for Public Revenue (AADE). Non-EU businesses must appoint a local Fiscal Representative. EU businesses can register directly via the One-Stop Shop (OSS) portal in their home country.

Step: 3 TIN/VAT Number

The AFM (Arithmos Forologikou Mitroou) serves as the Tax ID/VAT number (format: EL followed by 9 digits).

ck or other taxable activities in France.

Step: 1 Standard VAT Rate

In Greece, the standard VAT rate is 24% (for SaaS/Digital Services).

Step: 2 VAT Formula

To calculate your tax amount, use the following formula:

 

Tax Amount = Net Price x 24%

Step: 3 Reverse Charge (B2B)

Yes. For cross-border B2B SaaS sales, the Reverse Charge Mechanism applies. The Greek business buyer is responsible for self-assessing and remitting the VAT. The seller does not charge VAT on the invoice.

Step: 1 Selling B2C

You must charge 24% VAT at the point of sale based on the customer’s location. Use the OSS (Non-Union scheme) if you are based outside the EU to simplify compliance.

Step: 2 Selling B2B

Do not charge VAT if the buyer provides a valid VIES-verified VAT number. Include the text: “Reverse Charge: Customer to account for VAT.”

Step: 3 Invoice Requirements

Invoices must contain:

 

• Supplier & Buyer full names/addresses
• Supplier VAT ID (with EL prefix)
• Buyer’s Greek VAT ID (for B2B)
• Unique sequential invoice number
• Date of issue and date of service
• Description of SaaS service
• Net amount, VAT rate (24%), and VAT amount (or exemption reason)
• QR Code & MARK: Starting Feb 2026 (Large) / Oct 2026 (Others), B2B invoices must include a QR code linked to the myDATA platform.

Step: 1 Filing Interval

Taxes should be filed: 

  • OSS: Quarterly.
  • Local Registration: Monthly or Quarterly (depending on accounting books).

Step: 2 Filing Deadline

Taxes need to be filed:

  • OSS: End of the month following the quarter (e.g., April 30 for Q1).
  • Local: Generally the last day of the following month.

 

Step: 3 Submission

Submitted electronically via the myAADE / TAXISnet portal. Payments are made via SEPA or the “Debt ID” system.

Step: 4 Record Keeping

Records should be kept a minimum 10 years for digital services (EU standard).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Greece VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation.

Talk to an Expert
Mosaic image
en_USEnglish
es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 en_USEnglish