VAT & TAX Codes

VAT CATEGORY CODES (IAPR)

For the VatCategoryCode field

CODE	DESCRIPTION	% VAT
1	VAT rate 24%	24%
2	VAT rate 13%	13%
3	VAT rate 6%	6%
4	VAT rate 17%	17%
5	VAT rate 9%	9%
6	VAT rate 4%	4%
7	Without VAT	0%
8	Records without VAT (e.g., Payroll, Amortizations)	-
9	VAT rate 3% (ar.31 ν.5057/2023)	3%
10	VAT rate 4% (ar.31 ν.5057/2023)	4%

VAT EXEMPTION CAUSES (IAPR)

For the vatExemptionCategoryCode field

Code	VAT Exemption Reason (Law 5144/2024)
1	VAT exempt – Article 2 & 3 of VAT Code
2	VAT exempt – Article 5 of VAT Code
3	VAT exempt – Article 17 of VAT Code
4	VAT exempt – Article 18 of VAT Code
5	VAT exempt – Article 21 of VAT Code
6	VAT exempt – Article 24 of VAT Code
7	VAT exempt – Article 27 of VAT Code
8	VAT exempt – Article 29 of VAT Code
9	VAT exempt – Article 30 of VAT Code
10	VAT exempt – Article 31 of VAT Code
11	VAT exempt – Article 32 of VAT Code
12	VAT exempt – Article 32 of VAT Code – Ocean-going vessels
13	VAT exempt – Article 32.1.c of VAT Code – Ocean-going vessels
14	VAT exempt – Article 33 of VAT Code
15	VAT exempt – Article 44 of VAT Code
16	VAT exempt – Article 45 of VAT Code
17	VAT exempt – Article 47 of VAT Code
18	VAT exempt – Article 48 of VAT Code
19	VAT exempt – Article 54 of VAT Code
20	VAT included – Article 50 of VAT Code
21	VAT included – Article 51 of VAT Code
22	VAT included – Article 52 of VAT Code
23	VAT included – Article 53 of VAT Code
24	VAT exempt – Article 8 of VAT Code
25	VAT exempt – POL.1029/1995
26	VAT exempt – POL.1167/2015
27	Other VAT exemptions
28	VAT exempt – Article 29 para. b.1 of VAT Code (Tax Free)
29	VAT exempt – Article 56 of VAT Code (OSS – non-EU scheme)
30	VAT exempt – Article 57 of VAT Code (OSS – EU scheme)
31	VAT exempt – Article 58 of VAT Code (IOSS)

TAX CODES (IAPR)

For the taxTypeCode field

CODE	DESCRIPTION
1	Withheld taxes
2	Fees
3	Other taxes
4	Stamp duty
5	Deductions

WITHHOLDING TAX RATE CATEGORY CODES (IAPR)

For the taxCategoryCode field

CODE	DESCRIPTION	TAX
1	Case b’ - Interests - 15%	15%
2	Case c’ - Royalties - 20%	20%
3	Case d’ – Management Consultant Fees - 20%	20%
4	Case d’ – Technical Projects - 3%	3%
5	Liquid fuel and tobacco industry products 1%	1%
6	Other Goods 4%	4%
7	Services Provision 8%	8%
8	4% Architect and Engineer Tax on Contractual Fees to Draft Surveys and Plans, Payable in Advance	4%
9	10% Architect and Engineer Tax on Contractual Fees for any other Project, Payable in Advance	10%
10	15% Attorney Fee Tax, Payable in Advance	15%
11	Payroll Tax Withholding (Article 15 paragraph 1 of Law 4172/2013)	amount
12	Merchant Marine Officers Payroll Tax Withholding (article 15 paragraph 2 of Law 4172/2013)	15%
13	Merchant Marine Lower-ranking Crew Payroll Tax Withholding (article 15 paragraph 2 of Law 4172/2013)	10%
14	Special Solidarity Contribution Withholding	amount
15	Compensation for Termination of Employment Tax Withholding (Article 15 paragraph 3 of Law 4172/2013)	amount
16	Withholding of foreign transactions based on avoidance agreements double taxation	amount
17	Other TAX deductions	amount
18	Withholding Tax on Dividends para.a par. 1 no. 4172/2013	5%

FEES RATE CATEGORY CODES (IAPR)

CODE	DESCRIPTION	TAX
1	12% for monthly bills of up to €50	12.00%
2	15% for monthly bills of between €50.01 and €100	15.00%
3	18% for monthly bills of between €100.01 and €150	18.00%
4	20% for monthly bills of over €150	20.00%
5	Prepaid telephony fee of 12% on the speaking time	12.00%
6	10% subscription television fee	10.00%
7	5% landline subscriber fee	5.00%
8	Ecotax and Plastic bag tax (Article 6A of Law 2339/2001)	amount
9	2% olive fruit fly control contribution	2.00%
10	Other fees	Amount
11	Fees of Other Taxes	Amount
12	Olive Fruit Fly Control Contribution	Amount
13	Monthly charge per connection (10%)	10%
14	Prepaid mobile charge based on call value (10%)	10%
15	Mobile and prepaid mobile fee for individuals aged 15 to 29 years (0%)	0%
16	Environmental protection contribution for plastic products €0.04 per unit [Art. 4, Law 4736/2020] (0%)	Amount
17	Recycling fee €0.08 per item [Article 80, Law 4819/2021]	Amount
18	Tourist accommodation tax	Amount
19	Gross revenue levy for restaurants and similar businesses	Amount
20	Gross revenue levy for entertainment centers	Amount
21	Fee on the gross revenues of casinos	Amount
22	Other fees on gross revenues	Amount

OTHER TAXES

Code	Cases	% of Other Taxes	% Other Taxes	Notes
1	a1) 20% fire insurance premiums	15%	-	From the current version, it will not be possible to send with this value.
2	a2) 20% fire insurance premiums	5%	-	From the current version, it will not be possible to send with this value.
3	b) 4% life insurance premiums	4%	-	-
4	c) 15% other insurance premiums	15%	-	-
5	d) 0% tax-exempt insurance premiums	0%	-	-
6	Hotels 1-2 stars	-	€0.50	amount
7	Hotels 3 stars	-	€1.50	amount
8	Hotels 4 stars	-	€3.00	amount
9	Hotels 5 stars	-	€4.00	amount
10	Rental rooms - Furnished rooms - Apartments	-	€0.50	amount
11	Special 5% tax on TV-broadcast commercials (EFTD)	5%	-	-
12	10% luxury tax on the taxable value of intra-community acquired goods and those imported from third countries	10%	-	-
13	10% luxury tax on the selling price before VAT for domestically produced goods	10%	-	-
14	80% Public fees on the admission ticket price for casinos	80%	-	-
15	Fire industry insurance premiums	20%	20%	-
16	Customs duties - Taxes	-	amount	-
17	Other Taxes	-	amount	-
18	Charges of other Taxes	-	amount	-
19	Special consumption tax	-	amount	-
20	Hotels 1-2 stars	-	€1.50 (per room/unit)	amount
21	Hotels 3 stars	-	€3.00 (per room/unit)	amount
22	Hotels 4 stars	-	€7.00 (per room/unit)	amount
23	Hotels 5 stars	-	€10.00 (per room/unit)	amount
24	Furnished rental rooms – apartments	-	€1.50 (per room/unit)	amount
25	Short-term rental properties	-	€1.50	amount
26	Short-term rental properties (single-family homes over 80 sq.m.)	-	€10.00	amount
27	Self-catering accommodations – tourist furnished villas	-	€10.00	amount
28	Short-term rental properties	-	€0.50	amount
29	Short-term rental properties (single-family homes over 80 sq.m.)	-	€4.00	amount
30	Self-catering accommodations – tourist furnished villas	-	€4.00	amount

STAMP DUTY CATEGORY CODES (IAPR)

CODE	DESCRIPTION	TAX
1	Rate 1,2 %	1.20%
2	Rate 2,4 %	2.40%
3	Rate 3,6 %	3.60%
4	Charges of other Taxes amount

VAT CATEGORY CODES (IAPR)#

VAT EXEMPTION CAUSES (IAPR)#

TAX CODES (IAPR)#

WITHHOLDING TAX RATE CATEGORY CODES (IAPR)#

FEES RATE CATEGORY CODES (IAPR)#

OTHER TAXES#

STAMP DUTY CATEGORY CODES (IAPR)#

VAT CATEGORY CODES (IAPR)

VAT EXEMPTION CAUSES (IAPR)

TAX CODES (IAPR)

WITHHOLDING TAX RATE CATEGORY CODES (IAPR)

FEES RATE CATEGORY CODES (IAPR)

OTHER TAXES

STAMP DUTY CATEGORY CODES (IAPR)