Motor Vehicles - Taxation

On this page you will find information on :
 1. the procedure followed and
 2. the detailed determination of the tax charges due

 by persons (foreigners or Greeks) established in Greece, to have the right to move within the country a vehicle, registered or not in another state.


The texts posted on this website are of an informative nature, do not bind the Administration and do not replace the legal acts in force.

 

Contact Catalogues

Relevant records
Cars - Vehicles -Taxation (67.62 KB)
Instructions for use of e-services
itrader_ Excise duty - Vehicle Movement License (ΑΔΟ) (1 MB)
itrader_ Excise duty - Vehicle Arrival Declaration (ΔΑΟ) (1 MB)
itrader_ itrader_ Excise duty - Special Declaration (ΔΕΦΚ) (1.1 MB)
Forms - Tables
Information form for the calculation of the registration tax (Word file) (171.5 KB)
Information form for the calculation of the Registration Tax (pdf file) (653.48 KB)
Guide to fuel Consumption and CO2 Emissions for the years 2002 - 2013 _Body Categories (xls file) (3.43 MB)
Table of Minimum & Maximum Value of Customs Cleared Vehicles (pdf file) (879.13 KB)
Table of Impairement rates for intermediate months (valid from 07-01-2018) – ΔΦΚΦΔ 1192035_2017 (pdf file) (411.18 KB)
National Tax Codes Tables (word file) (42.16 KB)
National Tax Codes Table from 01-06-2016 (pdf file) (896.18 KB)
Vehicles – Manufacturing Factory / Make of vehicle (594.8 KB)
3. Motor - Vehicles - ICISnet -Table of Additional National Tax Codes (466.03 KB)
REDUCTION RATES TABLE PER MONTH 1192035 (446.43 KB)
Customs Procedures Directives
E. 2164 /05-08-2021 - Notification of Article 53 "Replacement due to total destruction of a car received by persons with disabilities with exemption from registration tax - Addition of par. 8A to Article 132 of Law 2960/2001" of Law 4818/18-7-2021 (A’ 124) - Provision of instructions (156.91 KB)
Additional National Vehicle Tax Codes (pdf file) (554.38 KB)
ΔΕΦΚΦ Δ 1014192 ΕΞ2017 - Notification of ΔΕΦΚΦ Δ 1189980 ΕΞ 2016 /29-12-2016 Decision of the General Secretariat of Public Revenue (SGPR) "Procedure for the payment of VAT on new and used motor vehicles received by beneficiaries of exemption from registration tax persons after their transfer by the car trading companies" (600.85 KB)
Frequently Asked Questions - Answers
Download file (825.99 KB)
Relative Legislation
Α. 1266 /23-12-2021 - Determination of the terms and conditions for monitoring the construction of the Individual Vehicles of Special Construction (M.O.I.K.), as defined in Decision no. 33692/2202/2014 (B' 3134) of the Deputy Minister of Infrastructure, Transport and Networks and classified as "used parts vehicles", the obligations of the manufacturers towards the customs authority, as well as any other relevant matter (146.66 KB)
Α. 1238 /27-10-2021 - Amendment of the Governor's Decision under item A.1203/19 of IAPR (B’ 1933) "Supporting documents and formalities for the determination and formution of the taxable value for the purposes of levying the registration tax on motor vehicles and motorcycles (140.09 KB)
Ε. 2186 /28-09-2021 (124.59 KB)
Law no. 4831 /23-09-2021 (158.8 KB)
Ε. 2159 /02-08-2021 (195.96 KB)
Law no. 4831 /31-07-2021 (118.55 KB)
ΔΕΦΚΦ 1000895 /03-01-2018 - Notification of ref. no. ΔΕΦΚΦΔ 1192035 ΕΞ 2017/22-12-2017 AYO "Determination of depreciation rates depending on the age and bodywork category of used passenger cars" (124.85 KB)
ΔΕΦΚΦ Γ 1127845 /31-08-2016 -ΔΕΦΚΦ Γ 1127845 /31-08-2016 - Registration Tax Rates for trucks, depending on the specifications of the current European Emission Standards (Euro) and the immediately preceding one from 1/9/2016 (533.05 KB)
ΔΕΦΚΦ Γ 1117539 /04-08-2016 - Notification of the provisions of Articles 10 and 60 of Law 4410/2016 (141 Α΄) (288.7 KB)
ΔΕΦΚΦ Γ 1109424 /18-07-2016 - Provision of instructions for the implementation of the provisions of Law 2960/2001, as amended by the provisions of Article 59 of Law 4389/2016, regarding the imposition of registration tax (411.28 KB)
ΔΔΘΤΟΚ Α 1094408 /22-06-2016 - Implementation of the provisions of Article 59 of Law 4389/2016 - Update of the TARIC subsystem (592.22 KB)
ΔΕΦΚΦ Γ 1082467 /31-05-2016 - Notification of the provisions of article 59 of Law 4389/2016 (94 Α΄) - Amendment of the provisions of laws 2960/2001 & 3833/2010 (780.33 KB)
ΔΕΦΚΦ 5023513 /10-11-2015 - ΔΕΦΚΦ 5023513 /10-11-2015 - Notification of the provisions of art. 64 of Law 4342/2015 "Extension of the inclusion of EURO 5 and EURO 4 cars in the registration tax rates of cases (a) and (b) respectively of paragraph 2 of art. 121 of Law 2960/2001" (227.97 KB)
ΔΕΦΚΦ Γ 5017536 /21-08-2015 - Provision of instructions for the implementation of the provisions of Law 2960/2001, as amended by the provisions of Article 59 of Law 4389/2016, regarding the imposition of registration tax (655.73 KB)
LAW 2960/2001 Government Gazette 265/A National Customs Code (354.65 KB)