Effective 1 November 2026, Greece will apply a €2 fee on electronic purchases of goods from countries outside the European Union, as announced by AADE on 30 October 2026. This measure targets low-value consignments (under €150) that previously entered without customs duties, aiming to level the playing field for EU-based retailers and generate revenue for customs processing. The fee will be collected by the electronic interface (marketplace) or the deemed supplier at the point of sale and remitted to Greek customs via the Import One-Stop Shop (IOSS) or a special declaration. The rule aligns with the EU’s VAT e-commerce package and national legislation on digital services taxation.
Key Takeaways
- Scope and Collection: The €2 fee applies per consignment, not per item, and is collected by the platform facilitating the sale.
- Exemptions and Thresholds: Consignments valued over €150 remain subject to standard customs duties and VAT; the fee does not replace VAT obligations.
- Compliance for Platforms: Non-EU marketplaces selling to Greek consumers must register for IOSS or appoint a fiscal representative to remit the fee.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement