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Greece

Check Greece VAT numbers

Validate Greek VAT numbers (ΑΦΜ) against the EU VIES registry. Greece uses the EU country code EL, not GR: sending GR to VIES will return an error. Numbers are EL followed by 9 digits. Every response includes the company name, registered address, and validity at query time.

EU member stateΑΦΜ Φόρος Προστιθέμενης ΑξίαςEUR

Try it

curl -X POST "https://api.vatverify.dev/v1/validate" \  -H "Authorization: Bearer $VATVERIFY_KEY" \  -H "Content-Type: application/json" \  -d '{"vat_number":"EL094019245"}'
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Facts

Format

Prefix
EL
Digits
9
Regex
^EL\d{9}$
ValidEL094019245
Bad checksumEL094019240
Bad formatEL09401924

Registry

VIES powers /v1/validate for Greece.

VAT rates (EUR)

24%
Standard
13%
Reduced

food, non-alcoholic beverages, agricultural inputs, certain pharmaceutical products

6%
Reduced

books, newspapers, medicines, cultural and sports tickets

What we return for Greece

{
  "data": {
    "valid": true,                       // boolean validity at query time
    "vat_number": "DE129273398",
    "country": {
      "code": "DE",
      "name": "Germany",
      "vat": { "standard_rate": 19 }
    },
    "company": {
      "name": "SIEMENS AG",              // legal entity name
      "address": "..."                    // when VIES provides it
    },
    "verified_at": "2026-04-25T10:00:00Z"
  },
  "meta": {
    "request_id": "019dc...",            // for audit trail correlation
    "source": "vies",
    "source_status": "live",             // live | cached | degraded
    "cached": false,
    "latency_ms": 234
  }
}

Test against production VATs

Real numbers from publicly-documented corporate filings. Click to see the live result.

Watch out for

  • Greece's EU VAT prefix is EL, not GR. Sending GR to VIES returns an error even for a perfectly valid number.
  • The ΑΦΜ assigned to individuals doubles as their EU VAT number when EL-prefixed; the same number covers both personal and business tax.
  • Greece has multiple reduced VAT rate tiers (24% / 13% / 6%); island regions in the Aegean have further reductions of 30% applied to each tier.

EL is the country code, not GR

Greece is one of two EU member states whose VIES country code does not match the ISO-3166 code:

  • EL is the VIES prefix (derived from Hellas).
  • GR is the ISO-3166 country code commonly used elsewhere.

A Greek VAT number flowing through VIES has the prefix EL, not GR. Validators that only know the ISO-3166 form will reject a correctly-formatted Greek number. vatverify accepts both EL and GR as inputs and routes both through VIES under EL.

The other EU country code that diverges from ISO-3166 is XI for Northern Ireland (post-Brexit). For Greece, the divergence is historical and predates the EU itself.

AFM is the Greek tax identifier

Greek VAT numbers are 9 digits prefixed with EL. The underlying identifier is the AFM (Αριθμός Φορολογικού Μητρώου, transliterated as Arithmós Forologikoú Mētrṓou), issued by AADE (the Independent Authority for Public Revenue, Ανεξάρτητη Αρχή Δημοσίων Εσόδων).

AFM is one identifier serving multiple purposes. The same 9-digit number is used for income tax, VAT, and general tax administration. A Greek business has one AFM; whether the entity is VAT-registered is a flag on the AADE record.

vatverify validates EL\d{9} and accepts the GR prefix as a synonymous input.

VAT rates and island reductions

Greece runs three primary rates: 24% standard, 13% reduced, and 6% super-reduced. The 13% bracket covers food, utilities, and several other categories. The 6% bracket covers books, newspapers, pharmaceutical products, and a defined set of additional supplies.

A reduced rate matrix has historically applied to a list of Greek islands (Leros, Lesvos, Kos, Samos, Chios) under EU-approved exceptional measures. The status and scope of the island reduction has changed multiple times since 2015. For invoicing logic targeting Greek island counterparties, treat the rate as a configuration value and rely on date-aware lookups against current AADE publications, not a hardcoded constant.

myDATA: Greece's e-invoicing platform

Greece operates myDATA, a central digital platform for invoice and income reporting maintained by AADE. VAT-registered Greek businesses are required to transmit invoice data to myDATA, with the rollout schedule expanded across sector and revenue thresholds since 2020.

For non-Greek sellers invoicing Greek buyers, the myDATA obligation typically falls on the buyer's side for self-billed reverse-charge flows. The seller still needs to validate the buyer's AFM through VIES before zero-rating.

Cross-border with Bulgaria, Cyprus, Turkey

Greece borders Bulgaria (EU) and the Republic of North Macedonia (non-EU). It maintains a maritime relationship with Cyprus (EU) and Turkey (third country and customs union with the EU on goods).

Standard EU intra-Community reverse-charge applies to B2B supplies between Greece and other-EU VAT-registered businesses. Turkish counterparties fall under third-country export rules with goods-side considerations under the EU-Turkey customs union.

Reverse-charge categories

Greece applies domestic reverse-charge to scrap metal, mobile phones, gaming consoles, tablets, laptops, and several other categories historically associated with carousel fraud. These rules apply between two Greek VAT-registered businesses and are independent of EU intra-Community reverse-charge.

Caching against the AADE cycle

AADE pushes registration changes to VIES on a regular batch. Newly-VAT-registered Greek AFMs are generally visible in VIES within 24 to 48 hours. vatverify's default TTLs (30 days for valid, 24 hours for invalid) align with this cadence.

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