Cancelling VAT Representative
EU businesses who are VAT registered in Greece through a fiscal representative can now cancel such appointment and keep on with the same VAT number.
In 2013, the Greek government removed the obligation for EU businesses to appoint a fiscal representative. However for EU business that were registered prior to this date, it was not possible to terminate the fiscal representative with the same Greek VAT number.
VAT representative - EU companies
Companies established in the EU have the option of directly registering for VAT in Greece and obtaining a Greek VAT number without having to appoint a local VAT representative. This option [non appointement of a fiscal representative] has been introduced in 2013 on the basis of a decision taken by the Ministry of Finance [POL 1113/2013].
Payment of VAT
VAT should be paid by filing the deadline of the VAT return. However, by virtue of a legislative act, taxpayers are given the right to pay the debit VAT balance due in three instalments as follows: a minimum payment of 30% of the VAT liability arising on the VAT return at the time of filing and payment of the remaining VAT amount due in two equal monthly instalments. These remaining instalments are due by the 20th day of the following months.
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