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	DESCRIPTION
1	Without VAT - article 3 of the VAT code
2	Without VAT - article 5 of the VAT code
3	Without VAT - article 13 of the VAT code
4	Without VAT - article 14 of the VAT code
5	Without VAT - article 16 of the VAT code
6	Without VAT - article 19 of the VAT code
7	Without VAT - article 22 of the VAT code
8	Without VAT - article 24 of the VAT code
9	Without VAT - article 25 of the VAT code
10	Without VAT - article 26 of the VAT code
11	Without VAT - article 27 of the VAT code
12	Without VAT - article 27 – Seagoing Vessels of the VAT code
13	Without VAT - article 27.1.γ – Seagoing Vessels of the VAT code
14	Without VAT - article 28 of the VAT code
15	Without VAT - article 39 of the VAT code
16	Without VAT - article 39α of the VAT code
17	Without VAT - article 40 of the VAT code
18	Without VAT - article 41 of the VAT code
19	Without VAT - article 47 of the VAT code
20	VAT included - article 43 of the VAT code
21	VAT included - article 44 of the VAT code
22	VAT included - article 45 of the VAT code
23	VAT included - article 46 of the VAT code
24	Without VAT - article 6 of the VAT code
25	Without VAT - ΠΟΛ.1029/1995
26	Without VAT - ΠΟΛ.1167/2015
27	Without VAT – Other VAT exceptions
28	Without VAT - Article 24 (b) (1) of the VAT Code (Tax Free)
29	Without VAT - Article 47b of the VAT Code (OSS non-EU scheme)
30	Without VAT - Article 47c of the VAT Code (OSS EU scheme)
31	Excluding VAT - Article 47d of the 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%

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)