Enter an amount and select the FPA rate to add VAT to a net price or extract VAT from a gross total.
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How Greek FPA (VAT) works: three rates for different goods and services
FPA stands for Forologiki Prostithemeni Axia, the Greek term for Value Added Tax. Greece operates a three-tier VAT system under Law 2859/2000, which implements the EU VAT Directive into Greek law. The standard rate of 24% applies to most commercial transactions by default. The reduced rate of 13% covers essential food, hotel accommodation, restaurant services, and selected agricultural inputs. The super-reduced rate of 6% is reserved for books, medicines, theatre, and a small number of other categories defined by the Greek VAT schedule. Every VAT-registered business in Greece must charge FPA on its taxable supplies, collect it from customers, and remit the net amount (output VAT minus deductible input VAT) to AADE through periodic VAT returns. Businesses with annual turnover below 10,000 euros may apply for exemption from VAT registration under the small-business threshold scheme introduced from 2025.
Adding FPA versus extracting FPA: the two calculation directions
When a business quotes a price exclusive of VAT (net price) and needs to calculate the invoice total, it multiplies the net amount by (1 + rate). A net price of 1,000 euros at 24% becomes 1,240 euros gross. This is the "add FPA" direction. When a consumer has paid a gross price and wants to know how much FPA is embedded in that total, the correct approach is to divide the gross price by (1 + rate) to recover the net price, then subtract to find the VAT component. A gross receipt of 1,240 euros at 24% contains 240 euros of FPA and 1,000 euros of net price. Both directions are common in Greek business practice. Retailers typically display prices inclusive of VAT, while B2B invoices often show net prices with VAT added separately. This calculator handles both scenarios by switching between the two radio buttons at the top of the form.
VAT registration, filing, and compliance in Greece
Businesses established in Greece must register for VAT with AADE before beginning taxable activities. Registration is completed online through taxisnet.gr. Once registered, a business receives a VAT identification number (AFM) and must file periodic VAT returns, either monthly or quarterly depending on turnover and activity type. The return declares output VAT charged on sales and input VAT paid on purchases. If output VAT exceeds input VAT, the difference is paid to AADE. If input VAT exceeds output VAT, the business has a credit that can be carried forward or refunded. Late filing and late payment attract penalties and interest under the Tax Procedure Code (Law 4174/2013). For cross-border transactions within the EU, the standard EU reverse-charge and intra-community supply rules apply alongside the domestic Greek VAT rules.
Legal basis and official sources for Greek VAT rates in 2025
Greek VAT is governed by Law 2859/2000 (the Greek VAT Code), which has been amended multiple times to implement successive EU directives and domestic policy changes. The three rates of 24%, 13%, and 6% have been stable since the last major restructuring, which raised the standard rate from 23% to 24% in 2016. The Greek tax authority, AADE (Independant Authority for Public Revenue), publishes VAT guidance, circulars, and the official rate schedule at aade.gr. The Ministry of Finance publishes related legislation and explanatory notes at minfin.gr. For VAT refund claims, cross-border VAT registration, or VAT treatment of specific goods and services, businesses should consult a licensed Greek accountant (logistis) or tax adviser (forologikos symvulos). The rates shown in this calculator reflect the rules in force for 2025 and are provided for information only. They do not constitute tax or legal advice.
Frequently asked questions
What are the VAT (FPA) rates in Greece in 2025?
Greece applies three VAT rates in 2025 under Law 2859/2000, as amended. The standard rate is 24% and applies to the majority of goods and services, including most manufactured products, electronics, clothing, professional services, and telecommunications. The reduced rate of 13% covers essential consumption categories such as food and non-alcoholic beverages sold in supermarkets, hotel accommodation, restaurant and catering services, agricultural inputs, and certain cultural events. The super-reduced rate of 6% applies to a narrower set of goods considered basic necessities or culturally important, including books and newspapers, pharmaceutical products, theatre tickets, and medical devices. All three rates are set by the Greek tax authority AADE and published at aade.gr and taxisnet.gr. Businesses registered for VAT in Greece must charge, collect, and remit FPA on their taxable supplies according to the applicable rate. The rate that applies to a specific product or service is determined by its classification under the Greek VAT schedule, which aligns with the EU VAT Directive 2006/112/EC. When in doubt about the applicable rate for a specific transaction, consult a licensed Greek accountant or tax adviser.
Which goods and services qualify for the 6% super-reduced FPA rate in Greece?
The 6% super-reduced FPA rate in Greece applies to a specific set of goods and services that are considered essential or of high cultural value. Books, newspapers, and periodicals in both printed and electronic format qualify for the 6% rate, recognising their role in education and public information. Pharmaceutical products and medicines intended for human use are taxed at 6%, making healthcare costs more affordable. Theatre tickets and live performance admissions also benefit from the reduced rate to support the arts sector. Certain medical devices and equipment fall under the 6% category, though the precise classification requires careful verification against the official Greek VAT schedule published by AADE. It is important to note that digital products that merely reproduce physical books or are distributed as standalone software may be assessed differently. The 6% rate does not apply to audiobooks, music streaming, or similar digital entertainment services, which are generally subject to the standard 24% rate. Businesses supplying goods or services that may qualify for the 6% rate should verify the classification with their accountant before applying the lower rate, as incorrect application can result in VAT penalties and interest charges from the tax authority.
Do the Greek islands have lower VAT rates than the mainland?
Historically, certain Greek islands in the Aegean and Dodecanese regions benefited from reduced VAT rates as part of a special territorial regime designed to compensate for geographic remoteness and higher logistics costs. Under this scheme, islands such as Lesbos, Chios, Samos, Kos, and Rhodes previously applied rates of 17%, 9%, and 4%, roughly 30% lower than their mainland equivalents. However, the Greek government phased out these island discounts progressively following pressure from the European Commission, which viewed the preferential rates as incompatible with the EU VAT Directive. The full convergence to mainland rates took place across multiple tranches, with the final equalization completed by 2019. As of 2025, all Greek islands, including the Dodecanese and the eastern Aegean islands, apply the same three rates as the mainland: 24% standard, 13% reduced, and 6% super-reduced. Tourists and businesses operating on the islands should therefore no longer expect any VAT advantage compared to purchasing the same goods or services on the mainland. The equalization also simplified tax compliance for cross-regional Greek businesses that previously had to track separate rate schedules for island and mainland supplies.
How do I calculate the VAT-exclusive price from a VAT-inclusive total in Greece?
To extract the VAT-exclusive price from a VAT-inclusive total, divide the gross amount by one plus the VAT rate expressed as a decimal. For the standard 24% rate, divide the gross price by 1.24. For the reduced 13% rate, divide by 1.13. For the super-reduced 6% rate, divide by 1.06. For example, if a receipt shows a total of 620 euros and the applicable rate is 24%, the net price excluding VAT is 620 divided by 1.24, which equals 500 euros. The VAT amount is then 620 minus 500, equaling 120 euros. This extraction method, sometimes called working backwards from a gross price, is the standard approach used by Greek accountants and VAT-registered businesses when processing invoices where only the final price is stated. For businesses reclaiming input VAT on purchases, correctly identifying the net amount and the VAT component is essential for accurate VAT return submissions to AADE. The calculator above performs this calculation automatically: select "Extract FPA (incl. VAT)" and choose the applicable rate to see the VAT amount and net price instantly for any gross total you enter.