Navigation path

Share on 
	Share on Facebook
  
	Tweet it
  
	Share on google+
  
	Share on linkedIn
  
    
      E-mail
Set page to normal font sizeIncrease font size by 200 percentBookmark this pageChoose high-contrast version

Greece

Goods

Updated 12/2011

Legal requirements

Compliance with the General Commercial Register unifies and simplifies the formal framework for the exercise of any commercial activity, establishes a system of rules and principles for conducting commercial activity, incorporates security in transactions, and ensures harmonisation with European legislation.

Legal framework governing export trade

The legal aspect of exports is covered under the relevant Greek and European legislation.

Restrictions

The European Union has established labelling requirements for foods, in order to help all European citizens become aware of what they are buying.  Other than the information required under the law, producers are free to provide any additional information they may wish, provided that it is accurate and not misleading to the consumer.

Labelling of packaged products

Regulations regarding labelling requirements are included under the relevant legislation, which sets the regulatory framework for the movement of goods, such as general conditions regarding transactions, unfair general terms, the producer's liability for defective products, the liability of the service provider etc.

Greek legislation on trademarks

The registration of trademarks in Greece is carried out through the list of commercial and industrial property (kept by the General Secretariat of Commerce). Applications must be submitted (in Greek) through the Greek Division for trademark registration and must be then sent to the office for harmonisation in the domestic market (Alicante, Spain).

Trademark protection in Greece

Qualifying trademarks cannot contain specific depictions of great symbolic importance, must be clear to the public as to the product or services and, prior to registration, the trademark must be presented before priority research to avoid any possible similarities with other brands.

Other consumer goods

Specific rules apply to ensure consumer protection. These include the provision of clear instructions for safe use, maintenance and potential risks associated with the product, informing consumers of the life expectancy of the product, providing a warranty etc.

Excise duties

The harmonised Excise Duty system was based on a series of European enactments, gradually incorporated into Greek legislation. The competent national authority is the General Secretariat for Information Systems.

Trade licensing requirements

A specific legislative framework exists for exercising the profession of sales representative. More specifically, taxable persons shall assign a representative before undertaking taxable transactions in Greece, when they are permanently based abroad and the Tax Identification Number is issued by submitting a statement regarding the commencement of operations.

As far as foreigners from third countries are concerned, an additional residence and work permit is required and reciprocity for the profession of Commercial Representatives is ensured through special certification, issued by a Greek Diplomatic Authority.

Appealing against trade barriers

In order to deal with any barriers faced by exporters as a result of practices adopted or maintained by third countries with regard to the trade of goods and services, the Directorate of International Economic Flows of the Ministry of Finance, supervises the implementation of the relevant European legislation.

Administrative procedures

International Tax Identification Number (TIN)

For every natural or legal person sending goods abroad for professional purposes, their trade name should be entered under the Special Registry of Exporters, kept by the Chamber of Commerce and Industry.  A number of supporting documents are required for the registration procedure (depending on the type of company), among which a bank guarantee order.

Trade of goods declaration

A summary table of intra-community deliveries of goods and services provided is required, showing the details of each transaction, per buyer of goods or receptor of services and per good or service provider.

The time allowed for the submission of summary tables is the calendar month for transactions carried out from January 1, 2010 and must be carried out exclusively through the TAXISnet specific network, once certified by the General Secretariat for Information Systems (GGIS).

Any exporters not obliged to submit periodic VAT statements are required to submit summary tables in paper form to the competent public finance department.

Requirement to submit an Intrastat statement

The Intrastat statement is submitted in accordance with the relevant provisions of the law:

Submission deadline for Intrastat statement

The Intrastat declaration must be submitted by the relevant deadline for the submission of a provisional VAT declaration for the relevant company tax period. In exceptional cases, this may be filed separately.

Filling out the declaration in specific cases

There is a provision for filling out the Intrastat declaration in special cases such as with regard to granting discounts from supplier to buyer, the partial or full cancellation of the intra-community transaction due to the return of the goods involved in the transaction, sending goods for repairs, goods shipped on consignment etc.

Duties suspension or obtaining new duty quotas

Greek companies sending goods to other companies operating in a different member state, are not required to prepare an application for the declaration of shipping and carry out deliveries exempt from VAT.

Similarly, Greek companies receiving goods from another member state do not have to declare the import of goods and are not required to pay VAT, except for when the goods actually enter the Greek territory. VAT is then paid to the general import tax regulation office on the same terms as internal VAT.

VAT is payable in the country of destination. There are no relevant customs formalities, and this allows for the free movement of goods.

Certain products are still subject to additional regulations according to which they shall be supervised by the customs office responsible for intra-community trade and exchanges. (e.g. medicine, firearms, works of art) or products subject to excise duties  (e.g wine, mineral water etc.)

Customs authorities within the European Union distinguish countries with which they enjoy privileged relations. As far as associated countries are concerned, customs duties are eliminated or reduced for some products.

Shipping certain goods

Customs restrictions apply to the shipment of certain goods. These include the presentation of the goods before a customs office and their rectification to customs regulations. The management of these customs offices only entrusts specific individuals for carrying out customs procedures (e.g. owner of goods).

International transport documents

The main international transport certificates are the CMR note and the TIR carnet. The consignment note should contain specific information, such as the details of the sender and the recipient of goods, the date and place of delivery of the note, the destination of the goods to be transported, the cost, etc.

Litigation

In Greece, there are bodies responsible for mediating disputes, such as the Consumer and Citizen Ombudsman, the Conciliation Commissions, the European Consumer Centre, the SOLVIT and FIN-NET networks, the Ombudsman for Banking - Investment Services and the Business Insurance and Actuary's Department of the SG of the Ministry of Development.

Resources

The database of the General Secretariat for Investments and Development of the Ministry of Finance on the regulatory framework for investment provides a comprehensive list of Greek laws on investment-related topics.

Help & advice

Help & advice

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

Country

Austria

Feldkirch

Graz

Innsbruck

Klagenfurt

Linz

Salzburg

Wien

Belgium

Antwerpen

Arlon

Brugge

Brussels

Charleroi

Gent

Hasselt

Leuven

Libramont

Liège

Mons

Namur

Nivelles

Bulgaria

Dobrich

Plovidiv

Ruse

Sandanski

Sofia

Stara Zagora

Vratsa

Yambol

Croatia

Osijek

Rijeka

Split

Varazdin

Zagreb

Cyprus

Nicosia

Czech Republic

Brno

Brno

Liberec

Ostrava

Ostrava

Pardubice

Plzen

Praha

Usti nad Labem

Denmark

Aalborg

Copenhagen

Herning

Kolding

Næstved

Viborg

Estonia

Tallinn

Finland

Helsinki

Oulu

Tampere

Turku

Vantaa

France

Amiens

Annecy

Aulnat

Besançon

Bordeaux

Bourg en Bresse

Caen

Cayenne

Chalons-en-Champagne

Chambéry

Dijon

Fort-de-France

Grenoble

Lille

Limoges

Lyon

Marseille

Marseille

Montpellier

Montpellier

Nancy

Nantes

Orléans

Paris

Pointe-à-Pitre

Poitiers

Privas

Rennes

Rouen

Saint-Denis

Saint-Etienne

Strasbourg

Toulouse

Valence

Germany

Berlin

Bremen

Bremenhaven

Chemnitz

Dresden

Düsseldorf

Erfurt

Frankfurt/Oder

Freiburg

Hamburg

Hannover

Kaiserslautern

Kiel

Konstanz

Leipzig

Magdeburg

Mannheim

Mülheim an der Ruhr

München

Potsdam

Reutlingen

Rostock

Saabrücken

Stuttgart

Trier

Ulm

Villingen-Schwenningen

Wiesbaden

Greece

Athens

Heraklion

Ioannina

Kavala

Kozani

Thessaloniki

Tripolis

Volos

Hungary

Budapest

Debrecen

Eger

Győr

Miskolc

Nyíregyháza

Pécs

Szeged

Székesfehérvár

Zalaegerszeg

Ireland

Dublin

Italy

Abruzzo

Aosta

Apulia

Ascoli Piceno

Basilicata

Bologna

Bologna

Cagliari

Calabria

Calabria

Campania

Catania

Florence

Genova

Gorizia

Milano

Molise

Naples

Palermo

Palermo

Perugia

Pesaro

Pisa

Pordenone

Ravenna

Rome

Rovereto

Sassari

Sicily

Terni

Torino

Trieste

Udine

Venezia

Venezia

Venezia

Latvia

Riga

Lithuania

Kaunas

Klaipėda

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Nieuwegein

Norway

Ås

Oslo

Stavanger

Tromsø

Poland

Bialystok

Gdańsk

Kalisz

Katowice

Kielce

Konin

Kraków

Lublin

Lublin

Olsztyn

Opole

Poznań

Rzeszów

Szczawno-Zdrój

Szczecin

Toruń

Warsaw

Warsaw

Warsaw

Wroclaw

Zielona Góra

Łódź

Portugal

Aveiro

Braga

Coimbra

Évora

Faro

Funchal

Lisboa

Ponta Delgada

Porto

Romania

Arad

Bacau

Bucuresti

Cluj-Napoca

Constanta

Craiova

Galati

Iasi

Ramnicu Valcea

Timișoara

Slovakia

Bratislava

Prešov

Slovenia

Koper

Ljubljana

Maribor

Spain

Albacete

Alicante

Badajoz

Barcelona

Bilbao

Ciudad Real

Donostia- San Sebastian

Ferrol

Las Palmas de Gran Canaria

Llanera

Logroño

Madrid

Murcia

Oviedo

Palma

Pamplona

Paterna (Valencia)

Santa Cruz de Tenerife

Santander

Santiago de Compostela

Sevilla

Toledo

Valencia

Valladolid

Vitoria- Gazteiz

Zaragoza

Sweden

Borlänge

Göteborg

Jönköping

Kramfors

Luleå

Malmö

Örebro

Östersund

Stockholm

Umeå

Västerås

Växjö

United Kingdom

Belfast

Bristol

Cambridge

Cardiff

Coventry

Inverness

London

Manchester

Newcastle

Yorkshire and Humber

Enter your message here

* required field (you must enter data here)