> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Greece

Greece's tax system is administered by the Independent Authority for Public
Revenue (IAPR / AADE). As an EU member state, Greece follows the EU VAT
Directive with locally adapted rates.

FPA (Fóros Prostithémenis Axías) applies at standard, reduced, and
super-reduced rates. The islands of Leros, Lesbos, Kos, Samos, and Chios
benefit from a reduction on all standard rates.

Businesses are identified by their AFM (Arithmós Forologikoú Mitróou), a
9-digit tax identification number. The Greek VAT number uses the format EL
followed by the 9-digit AFM.

Greece uses the myDATA platform for tax reporting, where invoices must be
classified with specific invoice type codes, VAT category codes, income
classifications, and exemption codes. Payment method codes must also be
reported. PEPPOL BIS Billing 3.0 is used for B2G e-invoicing. Credit notes
are supported for invoice corrections.

## Base Details

| Key              | Value           |
| ---------------- | --------------- |
| Tax Country Code | `EL`            |
| Currency         | `EUR`           |
| Base Time Zone   | `Europe/Athens` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate                   | Keys       | Name                        | Percents | Description |
| ---------------------- | ---------- | --------------------------- | -------- | ----------- |
| `general`              | `standard` | General rate                | 24%      |             |
| `reduced`              | `standard` | Reduced rate                | 13%      |             |
| `super-reduced`        | `standard` | Super-reduced rate          | 6%       |             |
| `general+island`       | `standard` | Standard rate (Island)      | 17%      |             |
| `reduced+island`       | `standard` | Reduced rate (Island)       | 9%       |             |
| `super-reduced+island` | `standard` | Super-reduced rate (Island) | 4%       |             |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

### Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

* `iapr-mark`

## Scenarios

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse Charge / Αντίστροφη φόρτιση (reverse-charge)
</Accordion>