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了解希腊的增值税：SaaS企业指南

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. For businesses exceeding the annual turnover threshold of €30,000, quarterly VAT filings are required by the 20th day of the month following the reporting period. Maintaining relevant records, including invoices and receipts, is essential for at least ten years for VAT purposes.

希腊

希腊于1987年采用了欧盟增值税系统，使其税收框架与欧洲标准保持一致。

官方政府链接：公共收入独立管理局

24.00%

电子产品和服务增值税/销售税率

13.00%

降低的税率

税率降低的产品类别

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

免税产品类别

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

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

非居民公司必须在交付商品或提供服务后立即注册。

可在线注册

是

Local representative needed

是

注册流程

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
注册所在国家/地区的税号
银行详细信息
一份电子声明，确认该企业未在欧盟内注册缴纳增值税
开始使用MOSS的日期

应纳税的数字和电子服务清单

无论是从 Shopify 等平台购买的电子书、图像、电影和视频，还是通过 Amazon Prime 等服务访问的电子书、图像、电影和视频，都越来越多地被归类为“音频、视觉或视听产品”。此类别还包括可下载和流媒体音乐，无论是购买 MP3 还是使用音乐服务。此外，它还涵盖基于云的软件和即服务产品（SaaS、PaaS、IaaS）、网站、网站托管服务、互联网服务提供商、在线广告和联盟营销。

Penalties

Late Filing Penalties:
延迟提交增值税申报表将被处以 100 欧元的罚款。如果申报表延迟超过 30 天，罚款将增加到 250 欧元。
Incorrect Returns:
For misdeclared VAT, penalties can reach up to 50% of the tax liability, depending on the severity of the misdeclaration.
延迟付款罚款：
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.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

季度

申报截止日期

By the 20th day of the month following the reporting period

电子发票要求

尚未强制

记录保存

相关记录必须至少保存10年

希腊 SaaS 企业增值税：注册门槛和电子发票

如果企业的应税营业额超过门槛，则必须注册增值税。但是，未在当地设立的企业如果超过远程销售计划的门槛，或者提供电子服务的企业超过欧盟门槛，即使其国内营业额低于门槛，也必须在希腊注册增值税。对于未在当地设立的企业，门槛为 10,000 欧元，对于电子服务，门槛为 35,000 欧元。低于这些门槛的企业可以选择自愿注册。关于电子发票，虽然在希腊尚未强制执行，但强烈建议企业采用这种方法以提高效率和安全性。

管理希腊的 SaaS 增值税：积极的成功策略

为了有效地管理希腊的 SaaS 增值税，及时了解最新法规并寻求经验丰富的税务专业人士的指导至关重要。咨询合格的顾问可以帮助企业应对复杂的增值税合规问题，确保准确报告并及时履行义务。此外，采用增值税计算和电子发票的自动化工具可以简化流程并最大限度地减少错误风险。通过积极管理其增值税责任，企业可以更加自信地运营并专注于增长机会。

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