Greece, Sorted.

Business tax compliance

Greece VAT and VIES for Foreign Businesses: 2026 Guide

A detailed guide to Greek VAT registration, AFM, VIES, periodic returns, myDATA, timologio, OSS/IOSS, EORI and controls for foreign businesses.

By YanniPublished Updated 24 min read

The short answer

A foreign business may need a Greek AFM and VAT registration when it carries out transactions for which it is liable for Greek VAT, such as certain domestic supplies, stock movements, imports or installation supplies that are not dealt with by reverse charge or an applicable OSS/IOSS scheme. Registration, periodic VAT returns, VIES statements and myDATA are separate tests. Map the actual transaction flow before the first supply, have a Greek accountant confirm the filing calendar and use formal authorisation or special access codes instead of sharing myAADE credentials.

Greece VAT and VIES for foreign businesses should be treated as a transaction-mapping exercise, not as a form-ordering exercise. A Greek customer, Greek delivery address or Greek supplier does not by itself settle the registration question. The business must establish what is supplied, where the supply is taxed, who owes the VAT, where goods move or are stored, whether a fixed establishment is involved, and whether reverse charge, OSS or IOSS validly changes the reporting route.

If Greek registration is required, the work does not end when AADE issues an AFM. The business may also need active VAT and VIES status, periodic VAT returns, monthly recapitulative statements, invoice transmission to myDATA, controlled software access and evidence that links every filing back to the accounting ledger.

Scope and last checked: This guide was checked against live AADE and European Commission material on 25 September 2026. It explains a control framework for foreign companies and does not determine the VAT treatment of a particular supply. Greek and home-country advisers should confirm the position before transactions begin.

How does Greece VAT and VIES for foreign businesses work?

Greece VAT and VIES for foreign businesses works through several connected registrations and reports. The AFM identifies the foreign company in the Greek tax register. VAT registration records its VAT position. VIES status supports qualifying intra-Community transactions. The F2 periodic return reports Greek VAT for a tax period. F4 and F5 recapitulative statements report specified intra-Community supplies and acquisitions. myDATA receives invoice and classification data.

None of these records should be used as a substitute for another. A valid VIES result does not prove that an invoice was transmitted to myDATA. A myDATA mark does not prove that the correct VAT return box was used. An AFM does not prove that VIES was activated. The control objective is to make the registrations, invoices, evidence, ledger, myDATA records, VIES statements and VAT return agree.

Contents

When may Greek VAT registration be needed?

A foreign business should test for Greek VAT registration before the first affected transaction. Registration may be relevant where the company makes a supply for which it, rather than its customer or a special scheme, is liable for Greek VAT.

Common triggers to investigate include:

  1. Goods held in Greece. Sending the company’s own stock from another EU Member State to a Greek warehouse can create an intra-Community transfer and acquisition. Later local sales from that stock may be Greek domestic supplies.
  2. Domestic Greek supplies. A foreign company buying and selling goods within Greece may have Greek VAT obligations even if no employee or company office is in Greece.
  3. Imports into Greece. Import VAT, importer-of-record arrangements and the subsequent sale must be mapped together. Customs treatment does not automatically settle the VAT registration question.
  4. Installation or assembly. EU place-of-supply rules generally locate a supply of goods installed or assembled by or for the supplier where installation occurs. A project in Greece can therefore require a separate analysis from an ordinary dispatch.
  5. Events and admission. Certain event, admission and on-site services can be taxed where they physically occur.
  6. Property-related supplies. Services sufficiently connected with Greek immovable property can have a Greek place of supply.
  7. Consumer sales not validly covered by OSS or IOSS. A business that does not use an available special scheme, exceeds the scheme’s scope or makes excluded supplies may need a local registration.
  8. Intra-Community acquisitions or own-goods movements. These can create reporting obligations even where the business’s commercial sale happens later.
  9. A Greek fixed establishment. People and technical resources in Greece can affect place of supply, liability, invoicing and whether a supposedly non-established route is appropriate.

This is not a checklist where one tick always means registration. Reverse charge can shift liability in some B2B situations. Call-off stock, triangulation, temporary movements and other provisions may alter the answer if every condition and evidence requirement is met. Marketplace deemed-supplier rules can also change who reports a consumer sale.

Create a transaction map showing the contracting entities, customer status, goods route, Incoterms, stock owner, importer, invoice flow, payment flow and physical performance. Have a Greek VAT adviser write the conclusion and the assumptions supporting it. If any fact changes, re-run the test.

When may registration not be the right route?

Greek VAT registration may not be required merely because a Greek customer receives an invoice. For many cross-border B2B services, the place-of-supply and reverse-charge rules can leave the supplier reporting in its country of establishment while the Greek customer accounts for Greek VAT. Qualifying business-to-consumer distance sales may be reported through Union OSS. Eligible imported consignments not exceeding EUR 150 may fall within IOSS.

A business that only incurs Greek VAT may need to examine an EU or non-EU refund procedure rather than register locally. Refund eligibility has conditions and exclusions, including the nature of supplies made in Greece. Registration should not be obtained solely to make recovery appear easier without testing the correct statutory route.

Equally, absence of a registration requirement does not mean absence of documentation. The supplier still needs customer-status evidence, a valid VAT number where relevant, contract and transport records, correct invoice wording and a defensible place-of-supply analysis.

Do not rely on a generic statement such as “B2B is always reverse charge” or “OSS covers Europe”. Both are too broad. Ask which exact provision applies to each transaction type and which party reports it.

What are the foreign-company AFM, VAT number and VIES status?

The AFM, or Arithmos Forologikou Mitroou, is the Greek tax identification number attached to the company’s AADE registry record. VAT registration is a tax status associated with that record. For eligible EU VAT identification, the Greek number is commonly used with the EL prefix in cross-border checks and invoices.

VIES is the EU VAT Information Exchange System. Activation for intra-Community activity and appearance as valid in the VIES verification service are operationally important, but they should not be confused with the underlying AFM. A company can have an AFM for a reason other than active VAT trading.

Before accepting that registration is complete, obtain evidence of:

  • the foreign legal name exactly as recorded;
  • the AFM, checked digit by digit;
  • registered foreign address and any Greek establishment details;
  • activity codes and commencement date;
  • VAT regime and return frequency;
  • intra-Community or VIES status and effective date;
  • competent AADE service;
  • tax representative or legal representative details, if any;
  • myAADE access and controlled recovery channels.

The foreign-company AFM and VAT service can support document coordination and the remote application workflow. The tax conclusion, activity codes, VAT treatment and filing basis should still be confirmed by a qualified Greek accountant or tax adviser.

Where is the fiscal-representation boundary?

Tax representation is not a universal consequence of being foreign. AADE’s current Registry Procedures Guide describes a route for commencement of a foreign legal person or legal entity with a tax representative and also identifies KEFODE of Attica as competent for taxpayers that do not wish to appoint one. The European Commission’s Greece VAT rules also describe EU-established taxable persons obtaining a Greek VAT ID without appointing a representative under the relevant non-established procedure.

That does not mean every non-EU business can simply omit representation. The requirement and consequences depend on establishment country, mutual-assistance rules, transactions, legal form, special scheme and current Greek provisions. A non-EU supplier outside OSS/IOSS has historically faced a different representative boundary from an EU-established supplier. IOSS has its own intermediary rules, which are not the same as appointing a domestic VAT representative.

Use these distinctions:

  • A legal representative acts for the company under company law or a registered authority.
  • A tax representative is appointed for defined Greek tax-administration purposes.
  • An authorised third party may submit a particular request under a valid authorisation.
  • An IOSS intermediary is an EU-established person registered for the import scheme and carries scheme-specific responsibilities.
  • An accountant may prepare or file returns under formal professional authority.

Do not assume these roles are interchangeable. Ask the adviser to confirm whether appointment is mandatory, optional or unsuitable, what liabilities follow, which AADE office becomes competent, and how the appointment can be changed or ended.

Where a representative is appointed, AADE’s guide lists the foreign incorporation document, a current existence certificate, the appointment document and acceptance evidence, with Apostille or consular legalisation and official Greek translation where required. The authority should state the intended role precisely. A broad power of attorney copied from another country may not fit the Greek procedure.

How can a foreign company complete the process remotely?

AADE’s current guide places the foreign legal-person commencement route in myAADE’s Digital Reception and Request Management application, under My Requests, using the procedure labelled Commencement of activity of foreign legal persons and legal entities / Issuance of TIN. Form D211, titled Declaration of business commencement, change, interruption, is central to the registry record.

A controlled remote process normally follows these stages:

1. Confirm the registration conclusion

Prepare the transaction map and obtain written advice identifying the trigger, effective date, VAT regime, VIES need, activity codes, fixed-establishment conclusion and representation route. Do this before preparing legalised documents because the wrong route wastes time and can create an incorrect commencement date.

2. Build the company evidence pack

Obtain the incorporation or constitutional document, a recent official certificate proving the entity’s existence, registered-office evidence, director or legal-representative evidence and identity documents requested for the route. Ask the receiving adviser which documents require Apostille, consular legalisation and official Greek translation.

3. Approve representation documents

If a tax representative or authorised filer is used, approve a limited written authority and obtain the representative’s acceptance where required. Check names, company numbers, addresses and powers against source documents.

4. Complete D211 and supporting schedules

Reconcile every registry field to the tax memo and company documents. Particular attention is needed for foreign headquarters, VAT status, Greek Accounting Standards details, activities, representatives, domestic facilities and intra-Community transactions.

5. Submit through the official route

The authorised person submits through myAADE My Requests using the current procedure. Save the submitted form, attachment index, timestamp and request reference. Do not send the same pack to several AADE services unless instructed.

6. Answer clarification requests

Route every AADE question to the accountable adviser. Respond with a version-controlled document, not an informal message that contradicts D211. Preserve the original request and the response receipt.

7. Verify activation

After issue, confirm the AFM, VAT commencement, VIES status, filing frequency, competent service and portal access. Run a VIES check when the status should be live, but allow for justified synchronisation and investigate an invalid result before invoicing an intra-Community supply.

Remote processing does not remove corporate approvals, identity checks or document formalities. It changes the submission channel, not the legal responsibility for the declared facts.

What does the live periodic VAT return show?

As at 25 September 2026, AADE’s live VAT-VIES page links the VAT RETURN version 2025, form 050 - V.A.T., F2 TAXIS. AADE decision A.1077/2025 introduced it for transactions from 1 July 2025, and it remains the current form listed for 2026 filings.

The live English form is an unofficial translation. The Greek return and portal control. Important visible labels include:

  • Taxable period, including calendar period and month, quarter or other applicable period;
  • Return type, including Amending where relevant;
  • Table B: Outputs - Inputs, which separates output and input calculations;
  • Outputs, intra-Community acquisitions & reverse charge transactions in Greece;
  • Purchases & expenditures within the country, code 361, with related VAT in code 381;
  • Purchases & imports of investment goods, code 362, with related VAT in code 382;
  • Other imports apart from investment goods, code 363, with related VAT in code 383;
  • Intra-Community acquisitions of goods, code 364, with related VAT in code 384;
  • Intra-Community acquisitions of services, code 365, with related VAT in code 385;
  • Other reverse charge transactions, code 366, with related VAT in code 386;
  • Table C: Tax settlement, determining the amount payable, carried, credited or requested for refund.

The output side contains taxable values and corresponding VAT by rate. Code 303 and code 333 are examples of a taxable-output value and its corresponding output VAT in the main-rate columns. These codes are not labels to populate from a sales total without analysis. Different rates, exempt transactions, reverse-charge entries, islands treatment, non-turnover items and deductions require separate classification.

AADE states that returns for periods from 1 January 2022 submitted from 5 December 2022 show pre-filled amounts based on data and classifications transmitted to myDATA. The taxpayer may modify those pre-filled amounts. A pre-filled number is therefore a starting point, not an official approval.

One particularly important control is code 401, the credit balance from the previous tax period. AADE says it can be changed only by amending the previous period’s return for affected periods. A team should not force the current return to match the ledger by overwriting brought-forward credit.

AADE says a periodic VAT return is required for every tax period whether the result is payable, credit or zero. The accountant must confirm whether the registration is monthly or quarterly and whether any special filing basis applies.

How do VIES recapitulative statements work?

VIES reporting concerns specified intra-Community transactions. AADE’s forms list labels:

  • F4 as the summary table for intra-Community deliveries of goods and services, including stocks at the disposal of a specific customer in another Member State;
  • F5 as the summary table for intra-Community acquisitions of goods and services.

The statements are not copies of the VAT return. They identify counterparties and report qualifying values by transaction category. A business may therefore have VAT return entries that do not belong in VIES, and VIES values must still map to the corresponding VAT-return treatment.

AADE states that F4 and F5 are submitted monthly by the 26th day of the following month. If that day is a holiday, AADE’s intra-Community guide says the deadline moves to the next working day. AADE also says a business need not submit a recapitulative statement for a month with no intra-Community transactions.

Before reporting a supply, validate the customer’s VAT number through the official EU VIES service. Save the result with the query date, Member State, number checked, name or address response where available, transaction reference and person who performed the check. A “valid” response supports status at the time checked but does not prove transport, correct place of supply or entitlement to exemption.

For goods, retain transport and dispatch evidence appropriate to the facts. For services, retain the contract, customer business-status evidence and work records. Recheck numbers periodically and when master data changes. Do not remove VAT from an invoice merely because a customer typed a plausible number into checkout.

The VAT and VIES compliance service can coordinate filing packs, exception lists and reconciliations. Classification and submission should operate under an accountant-confirmed scope.

How do myDATA and timologio fit into the process?

myDATA is AADE’s digital platform for accounting and tax data. It does not replace the company’s books, invoices or tax returns. It creates another data layer that must reconcile to them.

AADE identifies several transmission routes:

  • commercial or accounting software connected through the myDATA REST API;
  • a licensed electronic-invoicing provider;
  • AADE’s free timologio application;
  • AADE’s myDATAapp for supported mobile workflows;
  • any special entry route permitted for the business and transaction.

AADE describes timologio as a free application for issuing invoices and transmitting them to myDATA in real time. It is aimed particularly at businesses whose existing systems do not cover their daily needs. It can maintain the company profile, customers, products and services, issue documents and transmit the required information.

The choice of channel is a system-design decision. A foreign group with an ERP should not duplicate invoices manually in timologio merely because it is free. It should map its legal invoice series, currency treatment, tax categories, credit notes, cancellations, expense classifications, customer VAT numbers and Greek reporting fields to the approved interface.

For every invoice, preserve:

  1. the source commercial document;
  2. the legal invoice issued to the customer;
  3. the myDATA transmission response and MARK or other identifier where applicable;
  4. the ledger posting;
  5. the VAT and VIES classification;
  6. any rejection, cancellation or retransmission history.

Use an exception report for invoices missing from myDATA, duplicated, rejected, transmitted under the wrong issuer, classified differently from the ledger or posted in a different period. Resolve exceptions before the VAT return is approved.

How should access be delegated safely?

Do not solve remote compliance by sharing the company’s main myAADE or TAXISnet username, password, recovery email or one-time code. Shared credentials weaken audit trails, prevent clean offboarding and expose unrelated tax information.

AADE’s Special IAPR Access Codes application can create a separate username and password pair for supported services. AADE expressly describes these pairs as separate from the main TAXISnet credentials and different for each supported application or service. This allows software to submit information without receiving the main credentials.

For myDATA REST API use, the business or its formally authorised user registers for an API username and subscription key. AADE’s March 2026 technical documentation uses authentication headers for the user ID and subscription key. These machine credentials should be kept in a secrets manager, limited to the production system that needs them, logged and rotated after provider changes or suspected exposure.

Use the access method designed for each channel:

  • formal AADE professional or representative authorisation for an accountant;
  • special access codes for a supported AADE service;
  • myDATA API credentials for an ERP integration;
  • friendly codes for myDATAapp where applicable;
  • named user access within the invoicing provider;
  • company-controlled approval for returns and payments.

Maintain an access register showing user, organisation, purpose, system, authority, issue date, review date and revocation date. Review it quarterly and immediately after staff, accountant or software-provider changes.

Where do OSS and IOSS stop?

OSS and IOSS are simplifications for defined cross-border business-to-consumer transactions. They are not general European VAT registrations.

The Union OSS can report qualifying intra-EU distance sales of goods and certain B2C services through one Member State of identification. The non-Union OSS can cover qualifying B2C services supplied by a business not established in the EU. IOSS can cover distance sales of imported goods in consignments not exceeding EUR 150, subject to the scheme conditions.

They do not automatically cover:

  • local sales of stock already situated in Greece;
  • movement of the business’s own goods into Greek stock;
  • imports not validly declared through IOSS;
  • goods subject to excise duty or consignments above the IOSS limit;
  • supplies with installation or assembly in Greece;
  • ordinary B2B transactions;
  • Greek input VAT recovery through an OSS return;
  • transactions outside the chosen scheme’s effective registration period;
  • domestic invoicing and myDATA duties that apply independently.

A non-EU business using IOSS will generally need an EU-established intermediary unless an applicable mutual-assistance arrangement removes that requirement. That intermediary is not automatically the company’s representative for every Greek VAT matter.

Run two tests, not one: first decide whether a sale is within OSS or IOSS, then identify any residual local obligations. The OSS and IOSS registration service can support the scheme process, but the product flow and eligibility should be confirmed before registration.

Why is EORI separate from VAT?

An EORI, or Economic Operators Registration and Identification number, identifies an operator for EU customs procedures. The European Commission states that it is mandatory for customs clearance operations such as import, export and transit. A person can have only one valid EORI at a time.

A VAT number identifies VAT registration. Although a national administration may construct an EORI using an existing national identifier, the functions remain different. VIES validates VAT status for relevant intra-EU transactions. It does not validate customs authority.

A foreign company importing goods into Greece should identify:

  • the importer of record;
  • the EORI used on the customs declaration;
  • ownership and Incoterms at import;
  • customs value, origin and classification;
  • import VAT debtor and recovery evidence;
  • Greek VAT treatment of the onward sale.

An EORI issued by another Member State may remain the correct EU EORI. Do not request a duplicate Greek EORI merely because the company has obtained a Greek AFM. Use the EORI and ICISnet service to coordinate the customs-access route separately from VAT registration.

What evidence should the business retain?

Build one indexed evidence file for each reporting period. It should allow a reviewer to move from the return total to the transaction and back without relying on an employee’s memory.

The file should contain:

  • registration advice, AFM confirmation, VAT and VIES activation evidence;
  • submitted registry forms and AADE request receipts;
  • contracts, purchase orders and customer-status evidence;
  • invoices, credit notes and invoice-series controls;
  • VIES validation results;
  • dispatch, transport, delivery and installation records;
  • import declarations and import VAT evidence;
  • OSS or IOSS reports where those schemes interact with the Greek flow;
  • myDATA transmission results, MARKs and exception reports;
  • sales, purchase and VAT ledgers;
  • F2 return working papers and submission receipt;
  • F4 and F5 source schedules and receipts;
  • payment references and bank evidence;
  • correspondence, correction rationale and adviser approvals.

Preservation periods and privacy controls should be set with legal and tax advice. Records containing customer identifiers should be access-restricted. The master evidence index should show the source, owner, period, location and retention date without exposing passwords or full secrets.

What should an accountant-confirmed filing calendar contain?

AADE’s published baseline is clear: periodic VAT returns are due by the last working day of the month after the monthly or quarterly tax period, and VIES forms F4 and F5 are generally due on the 26th of the following month. Full-accounting, double-entry taxpayers generally file VAT monthly, while simplified, single-entry taxpayers and those not required to keep books generally file quarterly.

Do not convert that summary into a permanent calendar without accountant confirmation. The accountant should confirm the tax period assigned to the foreign registration, public holidays, announced extensions, payment timing, Intrastat exposure, OSS or IOSS dates and any industry-specific returns.

A practical monthly close can use:

Business days 1 to 4: source freeze

Close invoice sequences, export sales and purchase ledgers, retrieve myDATA statuses, import customs records and collect credit notes. Lock the source extract used for the period.

Business days 5 to 8: exception resolution

Investigate missing MARKs, duplicate transmissions, invalid VAT numbers, goods with incomplete transport evidence, unmatched customs entries, foreign-currency differences and invoices dated in the wrong period.

Business days 9 to 12: VIES pack

Prepare F4 and F5 schedules by counterparty and transaction type. Reconcile them to the ledger and relevant F2 categories. Obtain accountant approval in time for the 26th deadline.

Business days 13 to 18: VAT pack

Map output and input totals to F2 codes, reconcile myDATA pre-fill to the books, document every override and verify the previous-period credit.

The authorised accountant submits through the formal route. A company approver checks the summary, payable amount and bank instruction. Save the immutable receipt.

After submission: close control

Confirm acceptance, record payment, update the compliance calendar and archive the signed working pack. Open a correction ticket immediately if a post-filing difference appears.

The calendar should also state who acts when the main accountant is unavailable. A deadline with no backup owner is not a control.

How should corrections and reconciliation work?

Corrections should begin with the source transaction, not with the return box. Determine whether the error is in the legal invoice, ledger, myDATA transmission, VIES statement, VAT return or several layers.

Use this workflow:

  1. Log the issue. Record discovery date, period, transaction, amount, systems affected and reporter.
  2. Preserve the original. Do not delete the filed receipt, transmitted invoice or original working paper.
  3. Classify the cause. Examples include wrong VAT number, tax rate, period, currency conversion, duplicate invoice, omitted acquisition or incorrect credit balance.
  4. Obtain technical approval. The accountant confirms whether an amending F2 return, corrective F4 or F5 table, invoice correction, myDATA cancellation or retransmission is required.
  5. Correct in dependency order. Fix the lawful source document and ledger where necessary, then myDATA, VIES and F2 in the sequence confirmed by the adviser.
  6. Reconcile again. Prove that the corrected records agree and quantify any remaining timing difference.
  7. Submit and pay. Save receipts, payment and any interest or penalty assessment.
  8. Close the control gap. Update master data, software validation or review steps so the same cause is less likely to recur.

AADE accepts initial and amending periodic VAT returns and corrective VIES tables through the VAT-VIES service for the periods it specifies. For code 401, correct the previous period rather than typing a different brought-forward credit into the current return.

A strong reconciliation has four directions:

  • invoice register to ledger;
  • ledger to myDATA;
  • ledger and myDATA to F2;
  • intra-Community detail to F4 or F5 and the corresponding F2 treatment.

Document legitimate differences, such as timing or non-reportable items, with a reason code and owner. An unexplained zero-net difference can still conceal offsetting errors.

Which controls reduce risk?

Foreign businesses benefit from controls that do not depend on physical presence:

  • a written VAT treatment matrix for every transaction type;
  • customer and supplier master-data approval;
  • VIES validation at onboarding and before sensitive zero-rated supplies;
  • locked invoice sequences and controlled credit-note authority;
  • daily myDATA rejection monitoring;
  • monthly four-way reconciliation;
  • two-person review of returns and payment instructions;
  • formal accountant authorisation without password sharing;
  • secrets management and access reviews;
  • an accountant-confirmed deadline calendar with backup owners;
  • quarterly review of stock locations, Incoterms and new sales channels;
  • immediate re-analysis after warehouse, marketplace, contract or establishment changes;
  • read-only period packs with receipts and approvals.

Measure exceptions, not just submissions. Useful indicators include invoices missing from myDATA, invalid VIES checks, unreconciled customs entries, late source documents, post-close journals and corrections by root cause.

Which errors are most common?

The most common failures are conceptual before they become clerical:

  1. Registering because a customer asks for an EL number. Customer preference does not determine legal liability.
  2. Failing to register because the company has no Greek office. Stock or taxable transactions can matter without an office.
  3. Treating AFM issue as VIES activation. Verify each status separately.
  4. Assuming all B2B transactions reverse charge. Goods, property, events, installation and establishment facts can change the rule.
  5. Assuming OSS covers Greek stock. OSS does not generally report a local sale from domestic stock.
  6. Using IOSS for consignments above EUR 150. The import scheme has a strict consignment-value boundary and other conditions.
  7. Copying myDATA pre-fill without review. Pre-fill reflects transmitted classifications, including errors and omissions.
  8. Submitting VIES from invoice totals only. Credit notes, transaction categories, VAT-number validity and period rules must be considered.
  9. Overwriting code 401. AADE requires correction through the previous return.
  10. Sharing myAADE credentials with an accountant or software vendor. Use authorisation and special credentials.
  11. Confusing EORI with VAT. Customs registration does not activate VIES.
  12. Correcting only one system. A fixed ledger with unchanged myDATA and VIES records leaves the compliance chain inconsistent.

What do practical examples show?

These examples illustrate questions to ask. They are not personalised VAT conclusions.

Example 1: EU wholesaler stores goods near Athens

A company established in another Member State moves its own goods to a Greek fulfilment warehouse and sells them to Greek retailers. The own-goods movement, acquisition, local stock sales, VIES treatment, Intrastat and myDATA process all require analysis. Union OSS is not a general route for B2B sales or local Greek stock sales.

Example 2: UK consultant serves a Greek VAT-registered company

The consultant performs ordinary remote advisory services from the UK for a Greek business customer. The general B2B service rule and reverse charge may mean no Greek registration, but customer status, contract, VAT number, invoice wording and absence of a relevant Greek establishment must be evidenced.

Example 3: US software company sells subscriptions to Greek consumers

The non-Union OSS may allow the supplier to report qualifying B2C electronically supplied services through one EU Member State of identification. Choosing Greece as that Member State creates scheme registration and return duties, but it does not turn every transaction into an ordinary Greek domestic VAT registration.

Example 4: Canadian seller imports low-value parcels

IOSS may be available for qualifying distance sales of imported goods in consignments not exceeding EUR 150, generally through an EU intermediary for a non-EU seller. Goods outside the limit or scheme conditions follow ordinary customs and VAT analysis. EORI, importer and marketplace roles remain separate questions.

Example 5: German manufacturer installs machinery in Greece

Goods installed by or for the supplier are generally taxed where installed. The contract, acceptance testing, subcontractors, customer liability and Greek rules must be reviewed. Treating the project as an ordinary intra-Community dispatch without analysis is unsafe.

Frequently asked questions

Does every foreign company selling to Greece need Greek VAT registration?

No. The answer depends on where the supply is taxed, who is liable for VAT, whether goods enter or are held in Greece, whether a fixed establishment is involved and whether OSS, IOSS or reverse charge validly covers the transaction. A transaction-by-transaction review is needed before the first supply.

Are a Greek AFM and a Greek VAT number the same thing?

The AFM is the Greek tax identification number. VAT status is a registration attached to the tax record, and an eligible Greek VAT identification is commonly presented for EU dealings with the EL country prefix. Obtaining an AFM alone does not prove active VAT or VIES status.

Must a foreign business appoint a Greek fiscal representative?

Not in every case. Current official material allows some non-established foreign legal entities to register without appointing a tax representative, while other situations, particularly involving non-EU businesses, may require or benefit from a representative under the applicable rules. Confirm the boundary for the company’s country, transactions and scheme before appointing anyone.

How often are Greek VAT and VIES filings due?

AADE states that periodic VAT returns are due by the last working day of the month after the monthly or quarterly tax period. F4 and F5 VIES recapitulative statements are generally monthly and due by the 26th of the following month. Use an accountant-confirmed calendar because filing frequency, holidays, extensions and special regimes can alter the practical date.

Does a nil month require a Greek VAT return or VIES statement?

AADE says a VAT return is required for every tax period even where it is debit, credit or zero. AADE also says no VIES recapitulative statement is required for a month in which there were no reportable intra-Community transactions.

Does myDATA replace the VAT return?

No. myDATA transmits and classifies invoice data and can pre-fill VAT return codes, but the taxpayer remains responsible for reviewing and submitting the periodic VAT return. A myDATA transmission, an invoice, a VIES statement and a VAT return are distinct records that should reconcile.

Can an accountant use the company’s myAADE password?

The safer control is no. Use AADE’s formal authorisation mechanisms and, for supported software or services, separate special access codes, API credentials or friendly codes. Keep the main myAADE or TAXISnet password, recovery details and one-time codes under the company’s control.

Can OSS or IOSS remove every Greek VAT obligation?

No. OSS and IOSS cover defined cross-border consumer transactions only. They do not automatically cover domestic stock sales, imports outside IOSS, installation or assembly supplies, many B2B transactions, input VAT recovery or every myDATA and invoicing obligation.

Is an EORI number a Greek VAT number?

No. EORI identifies an economic operator for EU customs operations, while a VAT number identifies VAT registration. A business importing into or exporting from the EU may need an EORI as well as, or without, a Greek VAT registration.

Methodology and source note

This guide was prepared by separating registration, periodic VAT, VIES, digital invoice transmission, special schemes and customs identification. AADE’s live VAT-VIES service, F2 2025 return, forms list, registry guidance, myDATA material and timologio guidance were treated as primary Greek sources. European Commission material was used for VIES, OSS/IOSS, place-of-supply and EORI boundaries.

Portal labels and deadlines were checked on 25 September 2026. Official Greek text, live AADE screens, later decisions and transaction-specific professional advice take priority over this summary.

Primary sources

These sources were checked when this guide was updated. Always open the current official page before acting.

About the author

Yanni writes practical, source-led guidance for people organising life and property in Greece. The guides explain administrative steps, not legal, tax or immigration advice.