{"id":15073,"date":"2024-06-15T12:07:04","date_gmt":"2024-06-15T10:07:04","guid":{"rendered":"https:\/\/web-mate.gr\/?p=15073"},"modified":"2026-10-26T21:25:55","modified_gmt":"2026-10-26T19:25:55","slug":"eshop-taxation-in-greece","status":"publish","type":"post","link":"https:\/\/web-mate.gr\/en\/eshop-taxation-in-greece\/","title":{"rendered":"E-shop Taxation in Greece (2026): KAD, VAT, myDATA, IRIS"},"content":{"rendered":"\n

Short answer:<\/strong> an e-shop in Greece is taxed like any other trading business. What changes are the digital obligations<\/strong> around it: myDATA (the e-invoicing platform of AADE, the Greek tax authority), IRIS (the Bank of Greece instant payment system), e-invoicing and, if you sell abroad, VAT in another country.<\/p>\n\n\n\n

This guide has been updated for 2026<\/strong> and covers what you need to get started, what you pay and the new obligations that did not exist two years ago.<\/p>\n\n\n\n

\"tax<\/figure>\n\n\n\n

What you need to start trading legally<\/h2>\n\n\n\n
Step<\/th>What it means<\/th><\/tr><\/thead>
KAD (activity code)<\/strong><\/td>47.91.71 \u2014 Retail sale via the internet (registered as your main or secondary activity code)<\/td><\/tr>
Registration with AADE<\/strong><\/td>Sole trader or company (IKE, OE, EE or AE, the Greek equivalents of a private limited company, general partnership, limited partnership and public limited company)<\/td><\/tr>
GEMI<\/strong><\/td>Registration with the General Commercial Registry, the Greek companies register<\/td><\/tr>
EFKA<\/strong><\/td>Social insurance cover through EFKA, the Greek national social security fund, depending on your business form<\/td><\/tr>
Business bank account<\/strong><\/td>Declared to AADE, for accepting electronic payments<\/td><\/tr>
myDATA<\/strong><\/td>Electronic submission of invoices and receipts to AADE<\/td><\/tr>
IRIS<\/strong><\/td>Must be offered as a payment method<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

VAT: what you charge<\/h2>\n\n\n\n
Rate<\/th>Where it applies<\/th><\/tr><\/thead>
24%<\/strong><\/td>Standard rate \u2014 most products<\/td><\/tr>
13%<\/strong><\/td>Reduced \u2014 e.g. food, medicines, certain services<\/td><\/tr>
6%<\/strong><\/td>Super-reduced \u2014 e.g. books, newspapers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The rate depends on the product<\/strong>. The sales channel makes no difference: whatever VAT a product carries on the shelf, it carries in the online basket too.<\/p>\n\n\n\n

Selling to the EU: the \u20ac10,000 threshold<\/h2>\n\n\n\n

Up to \u20ac10,000<\/strong> in annual sales to consumers in other EU countries, you charge Greek VAT. Above that, you owe VAT at the rate of the customer\u2019s country, and that is where OSS<\/strong> (One Stop Shop) comes in: it lets you pay that VAT in a single return through Greece instead of registering in each country separately.<\/p>\n\n\n\n

The threshold is a combined total for the whole EU<\/strong>and does not apply per country. This is the most common mistake e-shops make when they start selling abroad.<\/p>\n\n\n\n

\"taxes<\/figure>\n\n\n\n

What has changed in the last two years<\/h2>\n\n\n\n