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Greece - VAT submission guide

Updated byDora Kappou, PKF Hellas

How are VAT returns submitted to the tax authorities?	VAT returns in Greece are usually filed electronically through the Greek tax authority's web portal: www.gsis.gr �� A business username and password are required.

Can a business submit paper VAT returns?	Yes. A business can submit paper VAT returns in very rare cases, such as where the business is subject to an insolvency procedure.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can file a VAT return on behalf of a business provided the business has first acquired a VAT registration number.

How many boxes/data fields are there on the VAT return?	There are approximately