Other National Taxes

On this page you will be informed about:

1) the national excise duties (other than the harmonised excise duties at EU level) levied on coffee, electronic cigarettes replenishment fluids, electrically heated tobacco product and following in accordance with the legislation on excise duties with certain differentiations in so far as these are nationally imposed taxes.

2) a luxury tax which is a national tax levied on specific products;

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

Lists of contacts

Relevant records

Excise duty - Electronic cigarette/Electric heated tobacco product

Excise duty - Coffee

Luxury tax

Relevant provisions

ΔΔΘΕΚΑ Γ 1072093 (Government Gazette 1900 Β /25-05-2018) - Amendment of the Decision no ΔΕΦΚ Φ 1188105 ΕΞ 2016 (Β’ 4241) of the Deputy Minister of Finance "Determination of the terms and conditions for the granting of a tax warehouse authorization for coffee products, the procedure for the imposition of excise duty, the formalities of movement, monitoring, control and other issues of application of Article 53A of Law 2960/2001, in relation to these products", as in force

ΔΕΦΚΦ1119744 (Government Gazette 2889 B /21-08-2017) - Determination of terms and conditions for the production, possession, receipt, dispatch, import and export from approved warehousekeepers of manufactured tobacco, the product of case (f) of paragraph 1 of Article 53A of Law 2960/2001, as amended and in force, the imposition of Excise Duty and HCAA, its monitoring and control

ΔΦΚΦ Γ 1014291 (Government Gazette 240 Β /01-02-2017) - Amendment of the no ΔΕΦΚ Φ 1188105 ΕΞ 2016/22-12-2016 (Government Gazette 4241 Β΄) Min. Decree "Determination of the terms and conditions for the authorisation of a tax warehouse for coffee products, the procedure for the imposition of excise duty, the formalities for handling, monitoring, control and other issues of application of Article 53A of Law 2960/2001, in relation to these products"

ΔΕΦΚ Φ 1188105 (Government Gazette 4241 B /29-12-2016) - Determination of the terms and conditions for the licensing of a tax warehouse for coffee products, the procedure for the imposition of excise duty, the handling, monitoring, control and other issues of application of Article 53A of Law 2960/ 2001, regarding these products

ΔΕΦΚΦ Β 1182030 (Government Gazette 4173 B /23-12-2016) - Determination of terms and conditions for the granting of a tax warehouse license to imports from third countries, coming from other Member States of the European Union or domestically produced products of case a) of paragraph 1 of Article 53A of Law 2960/2001, the production processes outside the suspension regime, receipt by other Member States, imposition of the Excise Duty and VAT, monitoring and control thereof