VAT Guide for Education & Training in Greece
Education & Training operating in Greece charge the standard VAT rate of 24% (reduced rates: 6%, 13%). Registration becomes mandatory at €10,000 annual turnover, returns are filed monthly or quarterly, and cross-border B2C sales are reported through the EU One-Stop Shop.
| Standard rate | 24% |
| Reduced rates | 6%, 13% |
| Registration threshold | €10,000 annual turnover |
| Filing frequency | Monthly or quarterly |
| Currency | EUR |
| In force since | 01 Jun 2016 |
| Last verified | 01 Sept 2026 |
Official source
ΑΑΔΕ (Independent Authority for Public Revenue)Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.
Worked examples
Domestic sale in Greece
You invoice a customer based in Greece for €1,000.00 of education & training work.
Add 24% VAT: €240.00. Total invoiced €1,240.00, declared in your monthly or quarterly return.
Cross-border B2B inside the EU
A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.
Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.
B2C digital sales to other EU countries
Consumers across the EU subscribe to your platform for a total of €10,000.00 per year.
Above the €10,000 EU-wide threshold you charge the customer's local rate and file a single OSS return instead of registering in each country.
Late filing exposure
Your monthly or quarterly return is filed after the deadline.
10% surcharge for late filing plus interest. Penalties range from €100 to €2,500 per violation.
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Check my Tax Health ScoreCompliance checklist
- Confirm whether you are above €10,000 annual turnover
- Register with ΑΑΔΕ (Independent Authority for Public Revenue) before your first taxable supply
- Apply 24% on domestic sales and the reverse charge on EU B2B
- Validate every EU customer VAT number in VIES and keep the proof
- File monthly or quarterly and archive invoices for the statutory period
- myDATA platform for real-time invoice reporting
- Reduced rates for Greek islands
FAQ — Education & Training in Greece
When must education & training register for VAT in Greece?
Registration is required at €10,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.
Which VAT rate applies to education & training in Greece?
The standard rate is 24%, with reduced rates of 6% and 13% for specific categories. Applied since 2016-06-01, last verified against ΑΑΔΕ (Independent Authority for Public Revenue) on 2026-09-01.
How often do I file VAT returns in Greece?
Monthly or quarterly. 10% surcharge for late filing plus interest. Penalties range from €100 to €2,500 per violation.
What must appear on an invoice in Greece?
Mandatory electronic transmission of invoices via myDATA platform. All revenue and expense data reported in real-time.
Do I charge VAT to business clients in other EU countries?
No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.
What is specific to Greece for my sector?
myDATA platform for real-time invoice reporting · Reduced rates for Greek islands · Special agricultural flat-rate scheme
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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