EUROPEAN UNION NATIONALS, who are residents in other European Union Countries for at least three years, who decide to transfer their place of residence to Greece are exempt from VAT and Special Consumption Tax (SCT) currently levied in Greece on:
- new and second-hand cars
- new pleasure craft of a length exceeding 7.5m
- new motorcycles
- second-hand motorcycles of over 250cc
- new and second-hand mobile caravans
provided that:
- At the time of application the applicant has not been resident in Greece for more than two years.
- The applicant has/had been domiciled in another member state for at least 185 days in each year of the three years prior to their initial arrival in Greece.
- The applicant holds a change of residence certificate issued by the Greek Consular Authorities in the EU State of previous residence. This certificate is valid for use within 12 months. (List of documents required to obtain the Change of Residence certificate, from your current place of residence, includes P60s for the last 3 years, P45, utility bills, Council tax bills for the last 2 years, bank statement and the vehicle's documents).
- The applicant owned and used the vehicle in the prior EU member state of residence for at least 6 months and that appropriate TAX and VAT has been paid in the country of origin.
- The applicant is in possession of a 5-year residence certificate.
- Applicants who are not in possession of a 5-year residence permit should be aware that, usually, the relevant taxes and dues are required to be paid or a bank guarantee deposited for a sum equal to those taxes and dues, until they produce a 5- year residence certificate to the appropriate customs authorities.
Within one month from the date of importation, owners of such vehicles must appear in person at the nearest Customs Authority to request exemption from payment of SCT and VAT. The owner will then be permitted to purchase special Greek registration plates. Normally the charge for such plates is equivalent to 20% of the duties payable for full Greek plates. Vehicles entering Greece are also required to undergo a test at a Vehicle Technical Control Centre (KTEO). Diesel engine vehicles are not permitted to circulate in Athens, Piraeus or Salonika. It is highly recommended that all vehicle owners consult the nearest Greek Consulate for full information prior to their departure for Greece.
A VEHICLE IMPORTED UNDER THE ABOVE REGULATION may not be transferred, leased, pawned or lent, nor its use assigned in any other manner without prior approval by the customs authorities. In the event of transfer, lease, pawning, lending or assignment of the use of such a vehicle before the lapse of one year, the total amount of tax due shall be collected.
Authoritative information on this special concession is available from the Greek Customs Authorities at: Director of Customs
Ministry of Finance
Amalias 40
Athens 105 62
Telephone : 210 324 5552 and 210 324 587
Source: the British Embassy's "Notes on Greece"
