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Last checked: 15/03/2019

Charging and deducting VAT – Greece

VAT Returns  (Document 050 – VAT Edition 2016, F2 TAXIS) are submitted each taxable period (monthly or quarterly depending on the taxable person's accounting system) up until the last working day of the month following the end of the taxable period.

If the balance of the VAT return is positive and over 30 euros, it must be paid to the treasury, if it's under 30 euros it will be transferred to be paid during the next taxable period. If the balance of the VAT return is negative, it is transferred to be deducted or refunded.

For more information visit the website of the Independent Authority for Public Revenue (IAPR)

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