Greece Vat Return

Greece VAT Return Skill (Periodiki Dilosi FPA) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key F2 form fields (Periodiki Dilosi FPA):

Conservative defaults — Greece-specific:

Red flag thresholds:

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Acceptable from: National Bank of Greece (Εθνική Τράπεζα), Alpha Bank, Piraeus Bank (Τράπεζα Πειραιώς), Eurobank, Attica Bank, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (τιμολόγια), purchase invoices, AFM (ΑΦΜ), myDATA export for the period.

Ideal — complete invoice register, myDATA classification codes, prior period F2, carry-forward credit reconciliation.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → reviewer brief warning.

Greece-specific refusal catalogue

On top of EU-wide refusals in eu-vat-directive Section 13.

R-GR-1 — Small business exemption (Art. 39). Trigger: client is under the small business exemption threshold. Message: "Small business exemption entities do not file periodic FPA returns. This skill covers normal-regime entities only."

R-GR-2 — Farmers flat-rate scheme (Art. 41). Trigger: client is a farmer under the flat-rate scheme. Message: "The farmers flat-rate scheme has different filing obligations. Out of scope."

R-GR-3 — Travel agent scheme (Art. 43). Trigger: client uses the travel agent margin scheme. Message: "Travel agent margin scheme requires special computation. Out of scope."

R-GR-4 — Partial exemption (pro-rata). Trigger: client makes both taxable and exempt supplies, exempt proportion non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned. Please use a logistis-forotechnikos."

R-GR-5 — VAT grouping. Trigger: client is part of a VAT group. Message: "VAT groups require consolidated filing. Out of scope."

R-GR-6 — Shipping/maritime. Trigger: client is in the shipping sector with special VAT obligations. Message: "Maritime/shipping VAT has complex special rules. Out of scope."

R-GR-7 — Used goods margin scheme (Art. 45). Trigger: client deals in second-hand goods under margin scheme. Message: "Margin scheme requires transaction-level margin computation. Out of scope."

R-GR-8 — Income tax instead of FPA. Trigger: user asks about income tax. Message: "This skill handles FPA (VAT) only."

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Greek banks (fees exempt — exclude)

3.2 Greek government and statutory bodies (exclude entirely)

3.3 Greek utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Greece domestic)

3.7 Food retail and entertainment (blocked unless hospitality)

Note on Greek entertainment: Greece allows input VAT recovery on business meals/entertainment if properly documented with business purpose and the expense is genuinely business-related (no hard block like Malta). However, the burden of proof is on the taxpayer. Default: block. [T2] flag if client claims business purpose with documentation.

3.8 SaaS — EU suppliers (reverse charge, 382/383/362)

3.9 SaaS — non-EU suppliers (reverse charge, 384/385/364)

3.10 Payment processors

3.11 Professional services (Greece)

3.12 Payroll and social security (exclude entirely)

3.13 Property and rent

3.14 Internal transfers and exclusions

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Greek self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: US entity. Non-EU service reverse charge. Net EUR 14.68 in code 384, output VAT (24% = EUR 3.52) in 385, input VAT EUR 3.52 in 364. Net effect zero.

Output:

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April ; -850.00 ; EUR

Reasoning: IE entity. EU service reverse charge. Net EUR 850 in 382, output VAT (24% = EUR 204) in 383, input VAT EUR 204 in 362.

Output:

Example 3 — Entertainment, default block

Input line: 15.04.2026 ; ΤΑΒΕΡΝΑ Ο ΚΩΣΤΑΣ ; DEBIT ; Client dinner ; -180.00 ; EUR

Reasoning: Restaurant/taverna transaction. Greek law does not have a hard block on entertainment like Malta, but documentation requirements are strict. Default: block. [T2] flag.

Output:

Example 4 — Domestic purchase at 24%

Input line: 18.04.2026 ; ΠΛΑΙΣΙΟ COMPUTERS ; DEBIT ; Laptop Dell XPS ; -1,300.00 ; EUR

Reasoning: Greek electronics retailer. EUR 1,300 incl. 24% VAT. Net = EUR 1,048.39. VAT = EUR 251.61. Input VAT deductible in code 361.

Output:

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice GR-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: Incoming from German company. B2B IT consulting — place of supply is Germany. Invoice at 0%, customer accounts for reverse charge. Report net in code 305 (EU services supplied). Verify German USt-IdNr on VIES.

Output:

Example 6 — Motor vehicle, restricted

Input line: 28.04.2026 ; AUTOHELLAS HERTZ ; DEBIT ; Car lease May ; -500.00 ; EUR

Reasoning: Car lease. In Greece, passenger vehicles used for business purposes: input VAT is generally deductible if the vehicle is used for taxable business activity (no hard block like Malta). However, personal use portion must be excluded. Default: block. [T2] — reviewer must determine business use proportion.

Output:

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 24% (Art. 21 §1)

Default rate. Sales → 301 (net), 331 (output VAT). Purchases → 361 (input VAT).

5.2 Reduced rate 13% (Art. 21 §2, Annex III)

Food and non-alcoholic beverages, energy (electricity, gas), water supply, hotel accommodation, certain medical supplies, domestic transport. Sales → 302/332.

5.3 Reduced rate 6% (Art. 21 §4)

Books, newspapers, periodicals, theatre/cinema tickets, pharmaceuticals, vaccines. Sales → 303/333.

5.4 Aegean island reduced rates

Certain Aegean islands receive a 30% discount: standard 24% → 17%, 13% → 9%, 6% → 4%. Sales → 308/309/310 and 338. Applies to supplies made on and delivered to qualifying islands. If client is island-based, [T2] flag — reviewer must confirm island qualification.

5.5 Zero rate / exempt with credit

Exports → 306. Intra-EU B2B goods → 304 (requires VIES verification). Intra-EU B2B services → 305. International transport, ship supplies (Art. 27).

5.6 Exempt without credit (Art. 22)

Medical/dental, hospital services, education, insurance, financial services, postal universal service, residential rent. Excluded from FPA return. If significant → R-GR-4 refuses.

5.7 Reverse charge — EU services (Art. 14 §2)

EU supplier at 0%: net → 382, output VAT → 383, input VAT → 362. Net effect zero.

5.8 Reverse charge — EU goods acquisitions (Art. 11)

Physical goods from EU: net → 381, output VAT → 383, input VAT → 362.

5.9 Reverse charge — non-EU services (Art. 14)

Services from outside EU: net → 384, output VAT → 385, input VAT → 364.

5.10 Import of goods

Goods from non-EU: import VAT on customs declaration. Input VAT → 363.

5.11 Blocked / restricted input VAT

• Entertainment: not hard-blocked in Greece, but documentation required. Default: block. [T2] for documented business entertainment.
• Motor vehicles: deductible for business use (no hard block); private portion must be excluded. Default: block for IT consultants.
• Tobacco: blocked.
• Personal use: blocked.
• Gifts above EUR 10: blocked (promotional gifts up to EUR 10 per item deductible).

5.12 myDATA reporting

All income and expenses must be reported through myDATA (IAPR platform). The FPA return must reconcile with myDATA classifications. Classification codes (παραστατικά) must match. If discrepancies exist between bank statement and myDATA, flag for reviewer.

5.13 Sales — local domestic

Charge 24%, 13%, or 6%. Map to 301/302/303 and 331/332/333.

5.14 Sales — cross-border B2C

EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Greek VAT.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: BP GR, Shell GR, EKO, Aegean Oil. Default: 0% recovery. Question: "Business vehicle or personal? What proportion of business use?"

6.2 Entertainment

Pattern: restaurant, taverna, cafe. Default: block. Question: "Documented business purpose with attendees?"

6.3 Ambiguous SaaS billing entities

Default: non-EU reverse charge 384/385/364. Question: "Check invoice for legal entity."

6.4 Round-number owner transfers

Default: exclude as owner injection. Question: "Customer payment, capital, or loan?"

6.5 Incoming from individuals

Default: domestic B2C at 24%, 301/331. Question: "Sale? Country?"

6.6 Foreign counterparty incoming

Default: domestic 24%. Question: "B2B with VAT number or B2C? Country?"

6.7 Large one-off purchases

Default: normal overhead in 361. Question: "Confirm invoice amount."

6.8 Mixed-use phone/internet

Pattern: Cosmote, Vodafone personal lines. Default: 0% if mixed. Question: "Dedicated business line? Business percentage?"

6.9 Outgoing to individuals

Default: exclude as drawings. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

Pattern: ΑΝΑΛΗΨΗ, ATM. Default: exclude. Question: "What was cash used for?"

6.11 Rent payments

Default: no VAT (residential). Question: "Commercial? Does landlord charge FPA?"

6.12 Foreign hotel

Default: exclude from input VAT. Question: "Business trip?"

6.13 Aegean island classification

Pattern: supplier address on qualifying island. Default: mainland rates. Question: "Is this business/supplier located on a qualifying Aegean island?"

6.14 myDATA reconciliation

Pattern: any transaction without matching myDATA entry. Default: accept but flag. Question: "Has this been reported in myDATA? Classification code?"

Section 7 — Excel working paper template (Greece-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Greece-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("F2 code") accepts valid F2 codes from Section 1. Additional column M for myDATA classification code.

Sheet "Box Summary"

Output:
| 301 | Sales 24% net | =SUMIFS(...) |
| 302 | Sales 13% net | =SUMIFS(...) |
| 303 | Sales 6% net | =SUMIFS(...) |
| 304 | EU goods supplies net | =SUMIFS(...) |
| 305 | EU services supplies net | =SUMIFS(...) |
| 306 | Exports net | =SUMIFS(...) |
| 331 | Output VAT 24% | =C[301]*0.24 |
| 332 | Output VAT 13% | =C[302]*0.13 |
| 333 | Output VAT 6% | =C[303]*0.06 |

Acquisitions:
| 381 | EU goods acquisitions net | =SUMIFS(...) |
| 382 | EU services acquisitions net | =SUMIFS(...) |
| 383 | Output VAT EU acquisitions | =(C[381]+C[382])*0.24 |
| 384 | Non-EU services net | =SUMIFS(...) |
| 385 | Output VAT non-EU | =C[384]*0.24 |

| 341 | Total output VAT | =C[331]+C[332]+C[333]+C[383]+C[385] |

Input:
| 361 | Input VAT domestic | =SUMIFS(...) |
| 362 | Input VAT EU acquisitions | =C[383] (mirror for fully taxable) |
| 363 | Input VAT imports | =SUMIFS(...) |
| 364 | Input VAT non-EU services | =C[385] (mirror for fully taxable) |
| 371 | Total input VAT | =C[361]+C[362]+C[363]+C[364] |

Bottom line:
| 401 | VAT payable | =IF(C[341]>C[371], C[341]-C[371], 0) |
| 402 | Excess credit | =IF(C[371]>C[341], C[371]-C[341], 0) |
| 421 | Net payable after carry-forward | =C[401]-C[411] |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/greece-vat-<period>-working-paper.xlsx

Section 8 — Greece bank statement reading guide

CSV format conventions. National Bank of Greece and Alpha Bank exports use semicolons with DD/MM/YYYY dates. Piraeus Bank uses comma-separated. Common columns: Ημερομηνία (Date), Περιγραφή (Description), Ποσό (Amount), Υπόλοιπο (Balance).

Greek language variants. Ενοίκιο (rent), μισθός (salary), τόκοι (interest), μεταφορά (transfer), ανάληψη (withdrawal), κατάθεση (deposit), τιμολόγιο (invoice). Treat as English equivalents.

Internal transfers. Labelled "μεταφορά", "εσωτερική μεταφορά". Always exclude.

Owner draws. Ατομική επιχείρηση (sole trader) transfers to personal account are drawings — exclude.

Refunds. Identify by "επιστροφή", "ακύρωση", "πιστωτικό". Book as negative.

Foreign currency. Convert to EUR at ECB rate or bank statement rate.

IBAN prefix. GR = Greece. IE, DE, FR = EU. US, GB, CH = non-EU.

myDATA cross-check. For each classified transaction, note whether a corresponding myDATA entry exists. Discrepancies between bank data and myDATA should be flagged for reviewer.

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

Inference rule: ατομική επιχείρηση (sole trader) vs ΙΚΕ vs ΕΠΕ vs ΑΕ. Fallback: "Are you sole trader (ατομική), ΙΚΕ, ΕΠΕ, ΑΕ, or other?"

9.2 VAT registration status

Inference rule: if asking for FPA return, they are normal regime. Fallback: "Normal VAT regime or small business exemption (Art. 39)?"

9.3 AFM

Fallback: "What is your ΑΦΜ? (9 digits, EL prefix for VIES)"

9.4 Filing period and frequency

Inference rule: transaction dates + bookkeeping type. Fallback: "Monthly or quarterly filer? Which period?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference rule: ΕΦΚΑ, μισθοδοσία outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

Fallback: "Do you make FPA-exempt sales?" If yes → R-GR-4 may fire.

9.8 Credit brought forward

Always ask: "Excess credit from previous period? (Code 411)"

9.9 Cross-border customers

Fallback: "Customers outside Greece? EU or non-EU? B2B or B2C?"

9.10 Island location

Fallback: "Is your business located on an Aegean island with reduced rates?"

Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by logistis-forotechnikos in Greece.

Sources

1. N.2859/2000 (Kodikos FPA) — as amended
2. N.4174/2013 (Tax Procedure Code)
3. myDATA legislation (A.1138/2020, A.1052/2023)
4. AADE guidance — https://www.aade.gr
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/
7. ECB exchange rates

Known gaps

1. Aegean island reduced rates apply to specific islands — the full list is not enumerated here. Verify per AADE guidance.
2. myDATA classification codes are not fully mapped — a future version should add the code table.
3. Entertainment deductibility is more permissive than Malta but documentation standards are high — the skill defaults to block.
4. The shipping/maritime sector is entirely excluded (R-GR-6).
5. Capital goods scheme thresholds for Greece are not specified — verify per N.2859/2000.

Change log

• v2.0 (April 2026): Full rewrite to three-tier Accora architecture.
• v1.0 (April 2026): Initial draft. Standalone monolithic document.

Self-check (v2.0)

1. Quick reference with F2 code table and conservative defaults: yes (Section 1).
2. Supplier library with Greek-language patterns: yes (Section 3, 14 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 14 rules).
5. Tier 2 catalogue: yes (Section 6, 14 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 8 Greece-specific refusals: yes (R-GR-1 through R-GR-8).
9. Reference material at bottom: yes (Section 10).
10. Three rates (24%/13%/6%) mapped: yes.
11. Aegean island rates documented: yes (Section 1, Section 5.4).
12. myDATA requirements documented: yes (Section 5.12).

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).