Taxes in Europe Database v2
Law No 2386/1996 art.15, Law No 2753/1999 art.19, Law No 2960/2001 articles 72 to 78, Law No 3336/2005 art. 1, Law No 3483/2006 art. 10,Law No 3517/2006 art. 4 & 5 , Law No 3583/2007, Chapter A, articles 16 to 21, Law No 3634/2008, art. 22 & 28, law No 3775/2009, art.34, Law 3828/2010 art. 1, Law 3833/2010 art. 15 & 16, Law 3845/2010 art.4, Law 3899/2010 art. 5, Law 3986/2011 art. 36 and Law 4024/2011 art.38, Law No 4092/2012, art.5, Law No. 4093/2012, par. E.3, Law 4301/2014, art. 29, par. 1, and Law 4261/2014, art. 184, par. 6 (Ministerial decision is pending to allow for the application of the measure)
The taxable unit is measured in 1,000 lt, 1,000 Kg, gigajoule, or Mwh depending on case basis.
The rate differs for each product and is laid down in Article 73 of Law No 2960/01, as subsequently amended.
Gas oil for heating: a winter period is defined in Greece (from 15 October to 30 April) during which a reduced rate of 230EUR per 1,000lt is applied. The normal rate of excise duty is 330EUR per 1,000 lt.
There is a differentation on the aforementioned electricity rates as follows:
- consumers of high voltage
- other business use
- other non-business use
When the products are released for consumption or when shortages are recorded in accordance with article 65 (par.3) of Law No 2960/2001.
Release for consumption of products subject to excise duty is considered:
In particular for:
In most cases these products, are produced in customs controlled areas, and thus the tax payable on them is collected by the customs authorities when they are released for consumption.