Enter a price, choose whether it already includes VAT, and select the applicable Greek FPA rate to see the net price, gross price, and VAT amount.
VAT Amount
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Net price
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Gross price
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FPA rate
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VAT as % of gross
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How VAT works in Greece
Greece applies FPA (Forologiki Prostithemeni Axia) at three tiers. Businesses above the 10,000 EUR turnover threshold must register, charge FPA on their sales, and file periodic returns through the AADE myDATA platform. Input FPA paid on business purchases is recoverable against output FPA collected, so the tax is effectively borne by the final consumer.
Example calculation
A freelance graphic designer invoices 500 EUR for a project. At the 24% standard rate, the FPA is 120 EUR, so the gross invoice total is 620 EUR. The client pays 620 EUR, the designer remits 120 EUR to AADE, and keeps 500 EUR as revenue before income tax.
Tips and considerations
Always check whether a transaction is genuinely taxable in Greece or may be zero-rated (exports to non-EU countries) or exempt (certain financial and medical services). The myDATA platform requires electronic invoicing for most B2B transactions, making accurate FPA categorisation essential from the first invoice.
Frequently asked questions
What are the current VAT rates in Greece?
Greece applies three VAT rates under Law 2859/2000 as amended. The standard rate is 24% and applies to most goods and services. The reduced rate is 13% and covers fresh food, non-alcoholic beverages, hotel accommodation, and certain agricultural inputs. The super-reduced rate of 6% applies to books, newspapers, magazines, pharmaceutical products, and tickets to certain cultural events. The Greek islands of the eastern Aegean (Lesbos, Chios, Samos, Dodecanese, etc.) historically enjoyed a 30% reduction on all rates, bringing them to roughly 17%, 9%, and 4%, but this special regime has been subject to periodic extensions and should be verified with AADE for current applicability.
How do I calculate the VAT included in a price?
To extract the VAT from a gross (VAT-inclusive) price, divide the gross price by (1 plus the rate) to get the net price, then subtract the net from the gross to get the VAT amount. For example, a gross price of 124 EUR at the 24% rate gives a net of 124 / 1.24 = 100 EUR and VAT of 24 EUR. To add VAT to a net price, simply multiply the net by the rate and add: 100 EUR x 0.24 = 24 EUR VAT, so gross is 124 EUR.
Which goods use the 13% reduced VAT rate in Greece?
The 13% reduced rate applies to fresh and processed food products (excluding alcoholic beverages and catering), non-alcoholic drinks, hotel accommodation and similar lodging services, cut flowers and plants for decorative use and food production, and certain agricultural inputs. Restaurants and catering services are subject to the standard 24% rate, which is a common source of confusion since food purchased in a supermarket is taxed at 13% but the same food served in a restaurant is taxed at 24%.
Can businesses reclaim VAT paid on purchases in Greece?
Yes. VAT-registered businesses in Greece can offset the input VAT they paid on business purchases against the output VAT they collect from customers. The difference is either paid to AADE (if output exceeds input) or claimed as a refund (if input exceeds output). Businesses must file periodic VAT returns via the AADE myDATA e-invoicing platform. The refund process can take several months in practice, and AADE may request supporting documentation. Small businesses with annual turnover below 10,000 EUR can opt for VAT exemption under the small business scheme but lose the right to recover input tax.