Greece FPA Guide 2026

Greece FPA at a glance

Do I need to comply? — 60-second check

Have you supplied taxable goods or services in Greece — or do you plan to — above the EUR 10,000 annual turnover threshold (the lowest registration threshold in the EU)? If yes, the compliance analysis starts here. Greece operates 24% FPA standard with 13% / 6% reduced tiers, plus distinctive island reduced rates (17%/9%/4% on five designated Aegean islands), and one of the EU’s most operationally mature real-time digital reporting frameworks through myDATA (since 2020-2021). Greek tax administration has been materially modernised since the 2017 AADE independent authority reforms — significantly more efficient than the pre-crisis ministerial structure. Foreign businesses entering Greece today encounter a digitised real-time reporting environment with strong AADE engagement requirements.

Four questions, in order:

• Greek-resident business above the EUR 10,000 registration threshold (the lowest in the EU)? Mandatory FPA registration through AADE. myDATA real-time reporting framework applies. Local Greek Business track.
• Non-Greek EU business making B2C cross-border supplies to Greek consumers? Either register through Union OSS (preferred) or register directly in Greece if you have a fixed establishment. Foreign EU Vendor track.
• Non-EU business making B2C supplies of services or goods to Greek consumers? Register through Non-Union OSS (Greece as MSI is operationally improved since 2017 AADE reforms but Greek-language primary) for services; through IOSS for low-value goods imports; through direct Greek registration with forologikos ekprosopos for higher-value goods or specific scenarios. Non-EU Vendor track.
• Foreign business with Greek fixed establishment, or supplying B2B to Greek customers above thresholds? Direct Greek FPA registration through AADE DOY for non-resident taxpayers with myDATA integration. Foreign Establishment / B2B track.

Two contextual points. First: Greece’s myDATA real-time digital reporting framework (operational since October 2020 for B2B and August 2021 for B2C) is among the EU’s most operationally mature real-time frameworks. Greece transmits invoice register details to AADE within specific tight timeframes — typically same day or next day for invoices issued/received. myDATA’s structured data feeds into the FPA returns, enabling near-real-time tax administration. Foreign businesses with Greek FPA registration must integrate myDATA from day one — no transitional period. Second: Greece’s specific island reduced rates framework under Law 4336/2015 reflects the geographic and economic context of the five designated Aegean islands (Lesvos, Chios, Samos, Kos, Leros, plus additional islands under specific conditions). The 30% rate reduction on standard and reduced rates (17%/9%/4% instead of 24%/13%/6%) applies to supplies to customers in these islands. Foreign businesses supplying Greek customers must verify customer location for correct rate application — operationally distinctive among EU member states.

Quick-jump to your persona

• Foreign EU SaaS / Digital Services Vendor into Greece
• Non-EU Vendor (SaaS / Services / Low-value Goods) into Greece
• Foreign Importer / E-commerce Seller into Greece
• Local Greek Business

Foreign EU SaaS / Digital Services Vendor into Greece

Operating an EU-headquartered SaaS or digital services business selling to Greek consumers and businesses? Union OSS restructures B2C compliance — single registration through your home member state MSI, single quarterly OSS return covering Greece and other EU member states. B2B supplies to Greek FPA-registered customers operate under VAT Directive Article 196 reverse-charge with the Greek customer self-assessing through their FPA return — flowing through myDATA real-time transmission.

Are your Greek sales actually in Greece’s FPA base?

Place of supply for B2C electronic services follows the consumer’s location under VAT Directive Article 58. Indicators include billing address in Greece, payment instrument issued by a Greek institution, IP address resolving to Greece, and other commercially relevant location data. For mainland vs island customers, specific island reduced rate framework applies — verify customer address against the designated island list.

Take Lima Specialty Trading S.A.C., a Peruvian specialty foods and beverages trading company with USD 32 million revenue globally. Lima Specialty Trading combines export of Peruvian specialty foods (premium quinoa, specialty cocoa, Pisco brandy, premium coffee varieties) with a B2B platform combining supply-chain provenance tracking, food-safety certification analytics, and direct-trade coordination for European specialty food importers, restaurants, and supermarket chains. Greece’s Mediterranean food culture and growing premium South American foods retail segment create relevant customer base — Athens-area specialty food importers, Thessaloniki distributors, restaurant supply chains in tourism corridors, and selected high-end retailers (Sklavenitis, AB Vasilopoulos, Lidl Hellas). Annual Greek revenue reached EUR 280,000 in 2025, concentrated among Athens-area specialty importers, Thessaloniki distributors, and Aegean island tourism corridor restaurants. As a non-EU vendor, Lima Specialty Trading registered through Non-Union OSS with Greece as MSI — leveraging AADE’s improved post-2017 administrative environment. B2B supplies to Greek FPA-registered customers (predominant) operate under VAT Directive Article 196 reverse-charge with the Greek customer self-assessing 24% Greek FPA (or 13% for food-related categories) through monthly Form F2 return. Lima Specialty Trading’s myDATA-compatible transaction recording supports Greek B2B customers’ real-time reporting obligations.

When the AADE clock starts running

Four operational triggers under the EU framework as applied in Greece.

The OSS B2C trigger applies when Union OSS-registered (for EU vendors) or Non-Union OSS-registered (for non-EU vendors) cross-border supplies to Greek consumers exceed the EUR 10,000 EU-wide micro-business B2C threshold.

The B2B reverse-charge trigger applies under VAT Directive Article 196 for cross-border B2B services to Greek FPA-registered customers — the Greek customer self-assesses through Form F2 return.

The myDATA trigger applies for direct Greek FPA-registered taxpayers — invoice register details must be transmitted to AADE within specific timeframes.

The fixed establishment trigger applies when foreign business creates a Greek μόνιμη εγκατάσταση (permanent establishment) — direct Greek FPA registration required through AADE DOY for non-resident taxpayers.

myDATA — operational mechanics

My Digital Accounting and Tax Application is Greece’s real-time digital reporting framework. Operational mechanics: connect to myDATA through AADE-certified service providers (commercial e-invoicing platforms with myDATA certification) or use direct API access; transmit invoice register details (Type A1 for sales invoices issued, Type B1 for purchase invoices received, plus other classification types); transmission deadlines vary — typically same day for invoices issued, more flexible for invoices received; AADE matches and validates transmissions against FPA returns. Mandatory since 2020-2021 phased rollout; full universal application from 2022. Foreign businesses with Greek FPA registration must integrate myDATA from day one of registration.

Getting registered — OSS vs direct registration

For cross-border B2C supplies covered by OSS: register through MSI; no separate Greek FPA registration required. For supplies outside OSS scope: direct Greek FPA registration through AADE DOY for non-resident taxpayers. Operational steps:

• Apply for Greek AFM (Tax Identification Number) through AADE.
• For non-EU vendors: appoint Greek forologikos ekprosopos (fiscal representative) — mandatory under Law 2859/2000; joint and several liability.
• Receive Greek FPA registration number (EL + 9 digits, matching AFM).
• Configure billing platform for Greek FPA rates (24% standard, 13%/6% reduced, 17%/9%/4% for designated Aegean islands).
• Critical: integrate myDATA infrastructure from day one of registration — no transitional period.
• Establish VIES validation process for Greek B2B customer FPA number.
• Consider Peppol BIS Billing 3.0 for B2G supplies (mandatory since September 2023).

What you charge, and on what

24% standard Greek FPA on B2C supplies of digital services to Greek consumers (OSS-routed where applicable). Reduced rates: 13% on food, restaurants, accommodation, public transport; 6% on books, newspapers, theatre, pharmaceuticals. Island reduced rates (17%/9%/4%) on supplies to customers in designated Aegean islands. 0% on B2B reverse-charge supplies (Greek customer self-assesses under VAT Directive Article 196). Pricing models must verify customer location for correct rate application.

What this actually costs

• Greek forologikos ekprosopos: EUR 4,000–14,000 per year (mandatory for non-EU vendors).
• Monthly Form F2 preparation: EUR 600–2,500 per submission.
• myDATA integration (mandatory from day one): EUR 4,000–14,000 initial + ongoing intermediary fees.
• OSS registration setup (Greece as MSI): EUR 2,500–7,500.
• Peppol BIS Billing 3.0 integration (for B2G supplies): EUR 4,000–14,000 initial.
• Annual reasonableness review by Greek SOEL (Institute of Certified Public Accountants Greece) member: EUR 4,500–14,000.

What we see foreign vendors get wrong

Three patterns recur.

The first: under-planning for myDATA integration — direct Greek FPA registration triggers myDATA obligation from day one with no transitional period.

The second: misapplying the specific island reduced rates — customers on designated Aegean islands get 30% rate reduction; getting customer location wrong creates exposure.

The third: defaulting to direct Greek registration when Union OSS would handle B2C supplies more efficiently and avoid myDATA integration burden for those supplies.

Non-EU Vendor into Greece — SaaS, Services, Low-value Goods

Operating a non-EU business making supplies to Greek consumers? Your structural options under the EU framework are Non-Union OSS, IOSS, or direct Greek FPA registration. Greece as Non-Union OSS MSI has improved materially since 2017 AADE reforms but remains Greek-language primary.

Non-Union OSS — Greece as MSI consideration

Non-Union OSS allows non-EU businesses to register through one EU MSI for B2C supplies of services to EU consumers. Greece as MSI considerations: AADE administrative environment in Greek primary; useful for vendors with Mediterranean market focus or Greek-speaking commercial relationships; smaller advisor ecosystem vs Ireland/Netherlands. Common alternatives: Ireland (English-language, SaaS-mature), Netherlands (English-language, Heerlen efficiency), Luxembourg (multi-lingual, financial services).

IOSS — for low-value goods imports into Greece

IOSS for distance sales of low-value (≤ EUR 150 intrinsic value) goods imported from outside the EU to Greek consumers. Register through MSI; receive IOSS identification number; collect VAT at point of sale at Greek destination rate (24%, 13%/6% reduced, island rates where applicable); monthly IOSS return; goods enter EU customs (often Athens, Thessaloniki, or other EU hubs) with IOSS-IdNr referenced.

Direct Greek registration — when required

Direct Greek FPA registration through AADE DOY for non-resident taxpayers is required for: non-EU vendors with Greek permanent establishment; B2B supplies above OSS scope; goods imports above EUR 150 outside IOSS; scenarios where myDATA integration is needed. Non-EU vendors must appoint forologikos ekprosopos. Direct registration triggers myDATA obligation immediately.

Forologikos ekprosopos framework

Non-EU vendors with direct Greek FPA registration must appoint a forologikos ekprosopos (fiscal representative — φορολογικός εκπρόσωπος) — Greek-resident professional or firm with joint and several liability for Greek FPA obligations under Law 2859/2000. The representative must be appropriately credentialed (typically Greek SOEL member or qualified Greek tax advisor). Engagement structure reflects liability exposure.

What this actually costs

• Non-Union OSS registration (Greece as MSI): EUR 2,500–7,500 initial; quarterly OSS return EUR 800–2,500.
• IOSS registration (Greece as MSI): EUR 2,500–7,500 initial; monthly IOSS return EUR 600–1,800.
• Direct Greek FPA registration: EUR 4,000–13,000 initial.
• Forologikos ekprosopos retainer: EUR 4,000–14,000 per year.
• myDATA integration (mandatory from day one for direct registrants): EUR 4,000–14,000 initial + ongoing.
• Annual reasonableness review: EUR 4,500–14,000.

What we see non-EU vendors get wrong

Three patterns recur.

The first: defaulting to direct Greek registration when Non-Union OSS or IOSS would cover supplies more efficiently — particularly given myDATA integration burden for direct registrants.

The second: under-budgeting for myDATA integration — operationally mature framework with day-one obligations for direct registrants.

The third: selecting MSI based on language — Greece suits Greek-comfortable operators with Mediterranean focus; Ireland/Netherlands work better for English-default operators.

Foreign Importer / E-commerce Seller into Greece

Shipping physical goods into Greece above the IOSS EUR 150 threshold, or supplying B2B physical goods to Greek FPA-registered customers? Import VAT at 24% applies at Greek customs alongside Customs Duty (under EU CET) and applicable charges. Piraeus Port (Athens, COSCO-operated, Europe’s 4th-largest container port), Thessaloniki Port, and Heraklion handle most imports.

Are you actually ‘selling into Greece’?

Three structural models exist. First: classic cross-border drop-ship — Greek buyer is importer of record. Second: local stock model — foreign vendor registers for Greek FPA (triggers myDATA from day one). Third: marketplace-mediated — Skroutz (Greek e-commerce marketplace), Amazon Greece, regional EU operators. For intra-Community supplies from EU origin, Article 138 zero-rating applies.

Where FPA actually bites — import VAT

Import VAT at the border is the primary entry point for non-EU origin goods. The customs value (CIF basis), plus Customs Duty at the applicable EU Combined Nomenclature tariff line, plus applicable surcharges, forms the base for the 24% import FPA (13%/6% on specific reduced-rate categories at import; 17%/9%/4% for goods destined for designated Aegean islands). Registered Greek FPA-taxpayers can claim import FPA as input credit on the next Form F2.

Customs valuation and AADE Customs

AADE DG Customs applies EU customs valuation rules (Union Customs Code — UCC). Greece participates in the EU customs union. Piraeus Port (Athens — Europe’s 4th-largest container port operated by COSCO since 2016 majority acquisition), Thessaloniki Port (THPA, since 2018 privatised), Heraklion Port (Crete), and other Aegean ports handle commercial cargo. Athens International Airport handles air cargo. Origin certificates under EU trade agreements reduce Customs Duty on qualifying flows.

Intra-Community supplies — Article 138 framework

EU-to-Greece B2B goods supplies operate under intra-Community supply mechanics (VAT Directive Article 138). EU supplier zero-rates the supply; Greek FPA-registered customer self-assesses 24% FPA on acquisition and recovers it as input FPA. VIES validation of Greek FPA number at time of supply is essential evidence. Intra-Community recapitulative statement (Anakefalaiotikos pinakas — Ανακεφαλαιωτικός Πίνακας) required monthly through myAADE; data flows into myDATA real-time reporting.

Shipping industry context

Greece is the world’s largest ship-owning nation by tonnage (approximately 20% of global merchant fleet by deadweight tonnage as of recent statistics). The shipping industry operates under specific framework provisions including the Greek Tonnage Tax regime (Law 27/1975) for shipping companies — corporate tax based on tonnage rather than profit. While Tonnage Tax is corporate income tax (not FPA), the structural significance of shipping affects related supplies — qualifying ships supplied for commercial use are zero-rated for FPA under specific framework, plus various shipping-related supplies (bunker fuel, provisions, repairs for ocean-going vessels) attract specific FPA treatment.

What this actually costs

• Customs broker per shipment: EUR 200–800.
• Customs duty: variable by EU Combined Nomenclature tariff line; preferential rates under EU FTA network.
• Import FPA: 24% on customs value + Customs Duty (13%/6% on specific reduced-rate categories; 17%/9%/4% for designated Aegean islands).
• Greek FPA registration setup (for local stock model): EUR 4,000–13,000.
• Forologikos ekprosopos: EUR 4,000–14,000 per year (mandatory for non-EU vendors).
• Monthly Form F2 / myDATA / Anakefalaiotikos pinakas: EUR 1,500–5,000 per month.

What we see foreign e-commerce sellers get wrong

Three patterns recur.

The first: misapplying the specific island reduced rates for goods destined for designated Aegean islands — operational complexity requires careful customer location verification.

The second: misapplying Article 138 intra-Community supply mechanics — VIES validation, customer FPA number capture, and Anakefalaiotikos pinakas are all required for zero-rating audit defence.

The third: under-investing in myDATA integration for direct registrants — real-time data transmission requirements demand operational maturity.

Local Greek Business

Operating a Greek-resident business above the EUR 10,000 registration threshold? Mandatory FPA registration through AADE. myDATA real-time reporting framework obligations apply. For most commercial-scale operations the standard FPA framework applies, with monthly Form F2 through myAADE and integrated myDATA transmission.

Small business threshold

Mandatory FPA registration above EUR 10,000 annual turnover — the lowest registration threshold in the EU. Below threshold, voluntary registration available. Small business framework (apallagi mikrou megethous) exempts qualifying small businesses from FPA collection — businesses participating do not charge FPA, do not file Form F2, and cannot recover input FPA. EU’s new small-business cross-border framework (effective 2025+) extends home-state small-business exemption to qualifying cross-border supplies.

Monthly / quarterly Form F2 compliance

Monthly Form F2 FPA return through myAADE for taxpayers maintaining double-entry books (most commercial-scale businesses) by the last working day of the month following the period. Quarterly Form F2 for taxpayers maintaining simple-entry books (typically smaller businesses) by the last working day of the month following the quarter. Late filing triggers EUR-denominated fines under Tax Procedure Code; late payment triggers interest at current rate (around 8.76% per annum) plus enforcement surcharges.

myDATA real-time framework — operational since 2020-2021

My Digital Accounting and Tax Application — Greece’s real-time digital reporting framework. Mandatory since 2020-2021 phased rollout: B2B from October 2020; B2C from August 2021; full universal application from 2022. Operational requirements: transmit invoice register details to AADE within specific tight timeframes (typically same day for invoices issued); maintain integrated digital accounting capability; integrate Form F2 returns with myDATA-transmitted data. AADE matches and validates transmissions against returns — anomalies trigger audits.

ViDA — what’s coming

ViDA adopted March 2025 with phased implementation 2028–2035. Key milestones for Greek businesses: 1 January 2028 — Platform economy reforms; 1 July 2028 — Single VAT registration expansion; 1 July 2030 — Mandatory cross-border B2B e-invoicing across EU + Digital Reporting Requirements (DRR). Greece’s myDATA framework provides exceptionally strong foundation for ViDA DRR — among the EU’s most ViDA-ready economies.

Annual Foros Eisodimatos Nomikon Prosopon (corporate income tax)

Greek corporate income tax at 22% standard rate on net profit (since 2022 reduction from 24%). Annual return through myAADE by 30 June of the following year. Under OECD Pillar Two effective 2024, large multinational groups subject to 15% minimum effective tax rate framework. Greek shipping companies operate under Tonnage Tax regime under Law 27/1975 — tax based on tonnage rather than profit.

What we see Greek businesses get wrong

Three patterns recur.

The first: under-investing in myDATA real-time transmission discipline — same-day transmission deadlines for invoices issued demand operational maturity.

The second: misapplying island reduced rates — customers on designated Aegean islands get 30% rate reduction; getting customer location wrong creates exposure.

The third: misjudging the EUR 10,000 registration threshold — lowest in EU; turnover crossings affect registration obligation timing.

Cross-track essentials

Penalty exposure table

Greece’s penalty framework under Law 4174/2013 (Tax Procedure Code):

• Late filing — EUR 100-500 per omitted return for first offences; higher amounts for repeated or material breaches; specific framework for late myDATA transmission.
• Late payment — interest at currently around 8.76% per annum, plus enforcement charges.
• Substantial under-reporting — 50% of underpaid FPA.
• Deliberate breach — 100% of underpaid FPA; criminal exposure under Law 2960/2001 and Penal Code.
• Aggravated FPA evasion — imprisonment up to 10 years.

Audit triggers

AADE deploys risk-based selection supported by myDATA real-time data feeds. Common triggers: FPA credit positions persisting; intra-Community supply zero-rating without VIES validation evidence; Anakefalaiotikos pinakas anomalies; myDATA transmission gaps or anomalies (cross-validated with Form F2); large transactions with non-resident affiliates (transfer pricing); island rate classification disputes; shipping industry sector-specific framework anomalies.

Records retention

Greece requires 5 years of records from the end of the calendar year of the relevant tax filing under Law 4308/2014 (Greek Accounting Standards) — extended to 10 years for specific categories. Electronic records under myDATA count as primary records.

Currency

Euro (EUR) is the official currency. Greece adopted the Euro in 2001.

Brexit context

Post-Brexit (January 2021), the UK is no longer part of the EU VAT framework. Greek-UK trade operates under: customs duties (with EU-UK TCA origin preferences); import VAT at destination; separate UK VAT registration required for direct UK supplies. Northern Ireland under Windsor Framework remains in EU VAT for goods (not services).

Frequently Asked Questions

How is Greece’s FPA structured within the EU framework?

Greek FPA operates under Law 2859/2000 implementing VAT Directive 2006/112/EC. 24% standard, 13%/6% reduced rates. Specific island reduced rates (17%/9%/4%) on designated Aegean islands. Administered by AADE — independent authority since 2017 reforms. myDATA real-time digital reporting since 2020-2021. EUR 10,000 registration threshold (lowest in EU). 5-year retention under Law 4308/2014.

What is myDATA?

My Digital Accounting and Tax Application — Greece’s real-time digital reporting framework. Mandatory since 2020-2021 phased rollout. Operational mechanics: taxpayers transmit invoice register details (Type A1 sales, Type B1 purchases, etc.) to AADE within tight timeframes (typically same day for issued invoices). AADE matches and validates transmissions against Form F2 returns. Among the EU’s most operationally mature real-time digital reporting frameworks.

How do the specific island reduced rates work?

Under Law 4336/2015 and subsequent amendments, designated Aegean islands (Lesvos, Chios, Samos, Kos, Leros, plus additional islands under specific conditions) apply 30% reduction on standard and reduced rates — 17%/9%/4% instead of 24%/13%/6%. The framework reflects geographic and economic positioning of these islands. Foreign businesses supplying customers in these islands must apply the reduced island rates.

Does Greece have a foreign digital services FPA regime?

Yes — Greece operates the EU OSS framework. Non-EU vendors can use Non-Union OSS (Greece as MSI improved post-2017 but Greek-language primary). EU vendors use Union OSS. IOSS for low-value goods imports. Direct Greek FPA registration with forologikos ekprosopos for scenarios outside OSS scope.

How does Greece handle ViDA?

Greece is well-positioned for ViDA — myDATA real-time digital reporting since 2020-2021, mandatory B2G Peppol BIS Billing 3.0 since September 2023. The ViDA 2030 Digital Reporting Requirements (DRR) will leverage existing myDATA infrastructure. Greece is among the EU’s most ViDA-ready economies.

What’s AADE?

Independent Authority for Public Revenue (Ανεξάρτητη Αρχή Δημοσίων Εσόδων) — established as an independent authority in 2017 as part of post-financial-crisis Greek tax administration reforms. Operationally significantly more efficient than the pre-2017 ministerial tax administration structure. AADE administers FPA, income tax, customs, and broader federal tax framework.

What’s the corporate income tax rate?

Foros Eisodimatos Nomikon Prosopon at 22% standard rate (since 2022 reduction from 24%). Shipping companies operate under Tonnage Tax regime under Law 27/1975 — tax based on tonnage rather than profit. Annual return through myAADE.

What’s the forologikos ekprosopos framework?

Non-EU vendors with direct Greek FPA registration must appoint a forologikos ekprosopos (fiscal representative) — Greek-resident professional or firm with joint and several liability for Greek FPA obligations under Law 2859/2000. Mandatory; engagement structure and pricing reflect liability exposure.

Why is Greece’s registration threshold the lowest in the EU?

Greece’s EUR 10,000 annual turnover threshold for mandatory FPA registration is the lowest in the EU — well below the EU’s typical EUR 35,000-85,000 thresholds. This reflects Greek policy emphasis on broad VAT base coverage. Small business framework provides exemption for qualifying smaller operators.

How does Brexit affect Greek FPA?

Post-Brexit, the UK is no longer in the EU VAT framework. Greek-UK trade requires separate UK VAT registration for direct UK supplies. EU-UK TCA provides customs duty preferences.

Where do I check current AADE guidance?

aade.gr — AADE portal with myAADE electronic platform. Circulars and Decisions (ΠΟΛ — POL administrative guidance) published. Engage a Greek SOEL member (Institute of Certified Public Accountants Greece) or qualified Greek tax advisor for material decisions.

Recent and upcoming changes

Greece’s FPA framework has been actively evolving since the 2017 AADE reforms. The structural themes have been: 2017 AADE establishment as independent authority; 2020-2021 myDATA mandatory rollout; September 2023 mandatory B2G Peppol; 2022 corporate income tax reduction to 22%; alignment with ViDA framework (adopted March 2025).

Recent — myDATA evolution

myDATA framework has continued to evolve with refined transmission deadlines, expanded data fields, and improved integration with Form F2 returns.

2028 — ViDA platform economy reforms

1 January 2028: ViDA platform economy reforms — deemed supplier rules for short-term accommodation and passenger transport platforms (particularly significant given Greece’s tourism economy).

2030 — ViDA cross-border B2B e-invoicing

1 July 2030: mandatory cross-border B2B e-invoicing across all EU member states + Digital Reporting Requirements (DRR). Greece’s myDATA framework provides exceptional foundation.

Primary sources & further reading

• AADE (Independent Authority for Public Revenue) — Greek tax authority portal; FPA filing, myAADE, myDATA, OSS
• Ministry of Finance — Greek Ministry of Finance
• Law 2859/2000 — FPA Code (Greek VAT framework implementing VAT Directive 2006/112/EC)
• Law 4174/2013 — Tax Procedure Code
• Law 4308/2014 — Greek Accounting Standards (5-year retention)
• Law 4336/2015 — Aegean islands reduced rates framework
• Law 27/1975 — Greek Tonnage Tax framework (shipping)
• Law 2960/2001 — Customs Code (criminal tax framework)
• Peppol BIS Billing 3.0 — Peppol e-invoicing standard
• VAT Directive 2006/112/EC — EU VAT framework foundation
• ViDA Directive — VAT in the Digital Age framework

Disclaimer

This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Greek indirect tax (FPA — Φόρος Προστιθέμενης Αξίας) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Greece’s FPA framework operates under Law 2859/2000 implementing VAT Directive 2006/112/EC, with 24% standard rate and 13%/6% reduced rates, the specific island reduced rates framework under Law 4336/2015 (17%/9%/4% on designated Aegean islands), the myDATA real-time digital reporting framework (mandatory since 2020-2021), AADE administrative structure since 2017 independent authority reforms, the forologikos ekprosopos requirement for non-EU vendors with direct registration under Law 2859/2000, and alignment with the ViDA framework adopted March 2025. Statute, regulation, and AADE administrative guidance change; myDATA framework specifics, island rate eligibility, OSS/IOSS framework changes, and 5-10 year retention requirements should be verified against current Greek sources before any decision is made. Engage a Greek SOEL member or qualified Greek tax advisor for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.