Greece

Greece’s tax system is administered by the Independent Authority for Public Revenue (IAPR / AADE). As an EU member state, Greece follows the EU VAT Directive with locally adapted rates.

FPA (Fóros Prostithémenis Axías) applies at standard, reduced, and super-reduced rates. The islands of Leros, Lesbos, Kos, Samos, and Chios benefit from a reduction on all standard rates.

Businesses are identified by their AFM (Arithmós Forologikoú Mitróou), a 9-digit tax identification number. The Greek VAT number uses the format EL followed by the 9-digit AFM.

Greece uses the myDATA platform for tax reporting, where invoices must be classified with specific invoice type codes, VAT category codes, income classifications, and exemption codes. Payment method codes must also be reported. PEPPOL BIS Billing 3.0 is used for B2G e-invoicing. Credit notes are supported for invoice corrections.

Base Details

Key	Value
Tax Country Code	EL
Currency	EUR
Base Time Zone	Europe/Athens

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General rate	24%
reduced	standard	Reduced rate	13%
super-reduced	standard	Super-reduced rate	6%
general+island	standard	Standard rate (Island)	17%
reduced+island	standard	Reduced rate (Island)	9%
super-reduced+island	standard	Super-reduced rate (Island)	4%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

• iapr-mark

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge / Αντίστροφη φόρτιση (reverse-charge)