Greece

Country	Greece
Currency	Euro
EU Member State	Yes
Standard VAT rate	23%
Reduced VAT rate	6.5% and 13%
VAT registration limit for established businesses	Nil
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euros
VAT return filing periods	Monthly turnover in excess of 1500000 Euros, Quarterly if turnover below 1500000 Euros, Quarterly for Non establish businesses
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	90000 Euros for dispatches/ 10,000 Euros for arrivals
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Only if reciprocity agreement exists is between Greece and the non-EU country.
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	Please contact Essentia for specific advice