Greek VAT

Expert VAT Support for Yacht Charter Operations in Greece

Greek VAT requirements can become complex when a foreign yacht, international owner, charterer and Greek charter activity are involved.

Charter Services helps yacht owners, managers and operators navigate the Greek VAT framework — from VAT registration and fiscal representation to periodic returns and refund procedures.

Our aim is simple:
Keep your yacht's Greek VAT obligations organised, accurate and compliant.

VAT Registration

Start With the Right Registration

Where Greek VAT registration is required, the appropriate taxpayer registration and activity details must be established with the Independent Authority for Public Revenue (AADE).

For non-resident taxpayers, the registration process can involve obtaining a Greek Tax Identification Number and appointing a tax representative where required.

AADE provides procedures specifically for non-residents, including the issuance of a TIN and appointment of a tax representative.

We can assist with:

Greek VAT registration
Tax Identification Number requirements
Registration documentation
Tax representative appointment
myAADE access and administration
Relevant activity registration
Ongoing compliance

The correct registration structure depends on the yacht, owner/operator, place of establishment and nature of the Greek activity.

VAT Returns

Accurate. Timely. Compliant.

VAT registration is only the beginning.

Once registered, the taxpayer may have ongoing obligations to calculate, report and pay Greek VAT through the appropriate periodic VAT return.

Greek VAT returns are submitted electronically through the AADE system.

Returns are required for each relevant tax period, including where the resulting balance is debit, credit or zero.

Our support includes:

VAT calculation
Review of charter invoices
Input VAT review
Output VAT reporting
VAT return preparation
Electronic submission
Payment monitoring
Record keeping

Fiscal Representation

Your Local Greek Tax Connection

For certain non-established taxpayers, a Greek tax/fiscal representative may be required or may be used to manage local tax obligations.

AADE's registration procedures specifically provide for the appointment of a tax representative for taxpayers without a Greek address in applicable circumstances.

A representative can help coordinate:

Greek tax registration
Communication with AADE
VAT compliance
Tax documentation
VAT returns
Refund applications
Ongoing tax administration

One Local Point of Contact
Instead of navigating Greek tax administration remotely, your designated representative can provide the necessary local connection and support.

VAT Refunds

Recovering Eligible Greek VAT

Depending on the taxpayer's status, establishment and transactions, VAT incurred in Greece may be recoverable where the relevant legal requirements are met.

EU-established businesses may qualify for a Greek VAT refund where they meet the applicable conditions and do not have a Greek establishment during the relevant period.

Businesses established outside the EU may follow a different refund procedure. AADE provides a specific application route for taxable persons not established in an EU Member State.

We can assist with:

Reviewing potentially recoverable VAT
Checking eligibility
Preparing supporting documentation
VAT refund applications
Liaising with the relevant tax authorities
Monitoring refund claims

Quarterly Obligations