VAT refunds from Greece

Name of turnover tax:

Greek VAT is referred to as "Foros Prostithemenis Aksias (FPA)" .

Amount of sales tax rates:

The standard rate of Greek VAT is 24%. In addition, reduced rates of 13% and 6% apply.

Permitted refund periods

The refund period for VAT refunds from Greece must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum funding amount

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.

Address of the competent tax authority in the state of reimbursement

Hellenic Republic Ministry of Finance General Directorate of Taxation Directorate of Indirect Taxation Department C 2-4, Sina Street 10672 Athens GREECE

Contact

Tel:            + 30 210 36 44 960 | + 30 210 36 44 990
Fax:          + 30 210 36 45 413
E-Mail:      This email address is being protected from spambots. You need JavaScript enabled to view it.

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	reimbursement
Trade fairs and exhibitions	100%
Conferences	100%
hotel accommodation	0%
Catering / Catering / Restaurant	0%
Entertainment, gifts, entertainment expenses	0%)
Purchase of vehicles	0% (1)
Diesel	0% (2)
Petrol	0% (3)
Vehicle repair	0% (4)
Rent of vehicles	0% (5)
Taxi	0%
Bus / Train	0%
Phone / Fax	100%
Road fee/toll	0%
Marketing	100%
Consultant	100%
Legal expenses	100%
Education/Training	100%

(1) for commercial passenger and freight traffic 100%
(2) for commercial passenger and freight traffic 100%
(3) for commercial passenger and freight traffic 100%
(4) for commercial passenger and freight traffic 100%
(5) for commercial passenger and freight traffic 100%

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by checking in individual cases.