Navigating Greek FPA as a foreign seller
Greece's VAT system, known as FPA (Foros Prostithemenis Axias / Φόρος Προστιθέμενης Αξίας), applies a standard rate of 24%, which is among the higher rates in the EU. For foreign sellers operating in the Greek market, understanding FPA rules is essential for compliance and profitability. Greece has been actively modernizing its tax administration through digitalization, most notably with the myDATA platform.
Greek FPA rates
- 24% standard rate: Most goods and services, including electronics, clothing, household items and professional services
- 13% reduced rate: Food and non-alcoholic beverages, energy, water supply, hotel accommodation, restaurant services, basic medical supplies and agricultural inputs
- 6% super-reduced rate: Pharmaceuticals, books, newspapers, magazines, theater and cinema tickets
Island reduced rates
Certain Greek islands (primarily in the Eastern Aegean, Dodecanese and some Cycladic islands) benefit from reduced FPA rates: 17% (instead of 24%), 9% (instead of 13%) and 4% (instead of 6%). These reductions apply to goods and services supplied and consumed on these islands, creating potential tax advantages for businesses based there. The list of eligible islands is periodically reviewed by the government.
When must you register for Greek FPA?
A foreign seller must register for FPA in Greece if they: hold stock in a Greek warehouse, make B2C distance sales exceeding the OSS threshold without OSS registration, have a permanent establishment in Greece, or carry out taxable supplies in Greece not covered by the reverse charge mechanism. Registration is done through the competent tax office (DOY) and requires appointment of a fiscal representative for non-EU businesses.
myDATA platform
Greece's myDATA (my Digital Accounting and Tax Application) is a mandatory digital platform operated by AADE (Independent Authority for Public Revenue / Ανεξάρτητη Αρχή Δημοσίων Εσόδων). All businesses must transmit their revenue and expense data electronically to myDATA in real time or near-real time. This creates a comprehensive digital record of all business transactions, enabling automated cross-checking and pre-filled tax returns. Integration with accounting software and e-commerce platforms is essential for compliance.
One Stop Shop (OSS) regime
Since July 2021, the OSS regime simplifies cross-border B2C VAT obligations within the EU. Sellers registered for OSS in their home EU member state can declare and pay Greek FPA through a single quarterly return without registering separately in Greece. The threshold is €10,000 annually for all intra-EU distance sales combined. This is particularly useful for sellers based in other EU countries who ship directly to Greek consumers.
Compliance requirements
For businesses registered for FPA in Greece: periodic FPA returns are required (monthly for standard bookkeeping, quarterly for simplified), along with an annual income tax return. There is mandatory use of certified POS and fiscal devices for physical transactions, and all invoicing data must be transmitted through myDATA. Non-compliance penalties can be significant, ranging from €500 to €2,500 per infraction, making professional tax advisory essential.
Zunapro works with specialized Greek tax advisors to help foreign sellers navigate FPA registration, myDATA compliance and tax optimization in the Greek market.
