The main reporting obligation for all Greek VAT registered entities is the periodic VAT return.
These are normally filed every three months for small businesses (book-keeping only the turnover, purchases and expenses). The quarterly VAT returns cover January, February and March for the first period; April, May and June for the second period; July, August and September for the third period; and October, November and December for the fourth period.
Businesses with double-entry accounting books submit monthly VAT returns. Producers, traders and service providers with annual turnover below the annual accounting threshold (see 20.1) do not submit
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Web page updated on 17 Mar 2025 16:59