How vat / sales tax works in Greece
Greek VAT (FPA) defaults to 24%, with 13% on food, restaurants, hotels, and transport and 6% on books, medicines, and cultural services.
Eligible Aegean islands apply rates reduced by 30%, while exports zero-rate and health, education, and finance are largely exempt.
Traders file monthly or quarterly through myDATA with e-invoicing data feeds, and EU distance sellers route through OSS past the union threshold.
Tax rates at a glance
- Standard VAT
- 24%
- Reduced VAT
- 13% / 6%
- Island rates
- -30%
- Exports
- 0%
- Filing rhythm
- Monthly / quarterly
- E-invoicing
- myDATA
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersFreelancersHospitality operatorsExpatsCross-border traders
Watch out for
- Island discounts apply only on eligible islands and supplies, so mainland templates misprice Aegean transactions in both directions.
- Restaurant alcohol at 24% against food at 13% and hotel stays at 13% splits hospitality bills that customers read as one total.
- myDATA transmission is validity infrastructure: missing or rejected e-invoice data undermines credits regardless of the underlying supply.
- Exempt health, education, and finance work blocks input recovery, which reprices mixed public-sector contracting.
Frequently asked questions
What is the VAT rate in Greece?
Greece applies 24% standard VAT in 2026, with 13% for food, restaurants, hotels, and transport and 6% for books, medicines, and culture. Eligible islands discount rates by 30%.
How do Greek VAT returns work?
Monthly or quarterly through myDATA by turnover size, with e-invoicing data feeding assessments. OSS covers EU distance sales past the union threshold.
Do Greek islands have lower VAT?
Eligible Aegean islands apply 30% lower rates than the mainland bands. Scope is statutory per island and supply, not a general holiday.