# Greece VAT (FPA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/greece
Published: July 15, 2026

Greece's standard VAT (ΦΠΑ) is 24%, with reduced 13% and 6% bands. This guide explains registration, OSS, and filing requirements.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Greece applies a standard VAT (FPA) rate of 24% to most goods and services, including SaaS and digital products, with a 13% reduced rate for fresh food, water, and certain agricultural inputs (and rates reduced by 30% on certain small islands from January 2026). A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most financial and insurance services, healthcare, and education are exempt; exports and intra-EU B2B supplies are zero-rated.

## Taxability Snapshot

## Sales Tax Rates

Greece applies a standard VAT (FPA) rate of 24% to most goods and services, including SaaS and digital products sold to consumers. Reduced and special rates apply to specific categories:

| Rate | Applies to |
| --- | --- |
| 24% (standard) | most goods and services, SaaS, and digital services |
| 13% (reduced) | fresh food, non-alcoholic beverages, water, certain agricultural inputs, care services |
| 6% (reduced) | medicines, vaccines, books, newspapers, theatre and cultural admissions, electricity |
| 0% (zero) | intra-EU supplies and exports |

Electronically supplied services are taxed where the customer is located, so a foreign SaaS seller charges Greek VAT on B2C sales and reports it through the EU One Stop Shop (OSS).

#### Registration & nexus threshold

Greece uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Greece, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Greek VAT returns are filed monthly by businesses using double-entry bookkeeping (and most non-residents) or quarterly for single-entry bookkeeping. Returns are due the last working day of the month following the period, and larger VAT amounts can be paid in two installments.

#### Exemptions

Exempt supplies include most financial and insurance services, healthcare, education, and the letting of immovable property. Exports and intra-EU B2B supplies are zero-rated. Certain small islands apply rates reduced by 30% from January 2026.

#### Penalties

Late or incorrect returns carry fixed fines of roughly EUR 100 to EUR 500 depending on bookkeeping category, with a late-payment surcharge accruing at about 0.73% per month and growing for prolonged non-payment.

#### Sources

- [1] [European Commission — VAT rates (Greece 24% standard, 6% and 13% reduced)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en)

- [2] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [3] [Greece Independent Authority for Public Revenue (AADE) — VAT](https://www.aade.gr/en)

Verified July 2026 against European Commission and Greek Independent Authority for Public Revenue guidance.

#### Frequently asked questions

### What is the VAT rate in Greece in 2026?

Greece's standard VAT rate is 24%. Reduced or special rates of 13%, 6% and 0% apply to categories such as food, books, medicines, and accommodation.

### Do I need to register for VAT in Greece as a foreign business?

Yes. Non-established businesses have no registration threshold in Greece and must register before their first taxable sale. The domestic small-business exemption applies only to Greek-established businesses.

### Is SaaS taxable in Greece?

Yes. SaaS and other electronically supplied services are taxed at the 24% standard rate. B2C sales are taxed where the customer is located and are usually reported through the EU One Stop Shop (OSS).

### How often are Greece VAT returns filed?

Greek VAT returns are filed monthly by businesses using double-entry bookkeeping (and most non-residents) or quarterly for single-entry bookkeeping. Returns are due the last working day of the month following the period, and larger VAT amounts can be paid in two installments.

### What is the EU distance-selling threshold for Greece?

EUR 10,000 per year across all EU B2C sales of goods and digital services. Above it you charge Greek VAT on sales to Greek consumers and report through OSS.

### What are the penalties for late VAT in Greece?

Late or incorrect returns carry fixed fines of roughly EUR 100 to EUR 500 depending on bookkeeping category, with a late-payment surcharge accruing at about 0.73% per month and growing for prolonged non-payment.