Greece VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions relevant for VAT purposes during the reporting period. Even in the absence of taxable transactions, a nil VAT return must still be submitted to ensure compliance with Greek VAT regulations.

Deadlines and Frecuency

In Greece, VAT returns must be submitted by the last working day of the following month – regardless of whether you report monthly or quarterly-.

There is no requirement to submit an annual VAT return in Greece.

If your Greek VAT return results in a payable position, VAT payments are made via bank transfer to the Greek tax authority. In this case, a specific payment reference must be used, and it is released after the submission of the VAT return. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return results in a credit position, the excess input VAT can be carried forward to the next reporting period or refunded upon request. To request a refund, the relevant section of the VAT return form must be completed, including the bank account details with a valid IBAN reference. The accuracy of the banking information is crucial to avoid delays in the refund process. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in Greece.