TEDB Official Sourced · 2026 Reference
Greece VAT Rate on SaaS & Digital Software
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Greece.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Greece, supplies of SaaS & Digital Software are subject to the 24% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Greece from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Greece require charging Greece VAT (24%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Greece creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in Greece (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Greece:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | General standard rate application | 24% |
| Reduced rate | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · The Aegean Islands of Leros, Lesvos, Kos, Samos and Chios (L. 4811/2021 and Ministerial Decision A 1150/2021) | 17% |
| Reduced rate | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection | 13% |
| Parking rate | Certain agricultural tools and equipment · Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201, 8413, 8419, 8424, 8432, 8433, 8434, 8435, 8436, 8437, which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry | 13% |
| Reduced rate | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection · Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002 | 6% |
| Super-reduced rate | Certain renovation work carried out for the benefit of a dwelling used as a principal residence by a person other than the owner of the dwelling · Applies to contract-based works that are solely connected with the removal of architectural barriers that hinder the mobility of persons with disabilities, in private or public buildings, or buildings of public interest. | 4% |
Live Compliance Engine Verification
Test calculations or verify another product category in Greece using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on SaaS & Digital Software in Greece is 24% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Greece, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Greece) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
Selling in Greece?
Get comprehensive VAT registration, OSS filing, and statutory compliance management across the EU & UK.
Book Free VAT ConsultationComplete Greece VAT Guide
Everything you need to know about VAT registration thresholds, local filing deadlines, and compliance rules in Greece.
Read Greece VAT Guide →Other Rates in Greece
SaaS & Digital Software in Other EU Markets
添加增值税专家微信
欧洲及英国增值税专家一对一沟通
工作时间极速响应 · 支持双语对接
周一至周五 09:00 - 18:00 (北京时间)