Expense rules in Greece.
All AADE rules: 24% FPA, mission allowances, mileage rate and VAT recovery in Greece.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 13% | 50% deductible | Client hospitality |
| Travel meals | 13% | 100% reclaimable | Per diem cap |
| Accommodation | 13% | 100% reclaimable | Invoice required |
| Fuel | 24% | 100% reclaimable | Business use |
| Train / OSE / flight | 13% | 100% reclaimable | Public transport |
| Taxi | 24% | 100% reclaimable | Receipt required |
| Client gifts | 24% | Limited | Reasonable cap |
| Parking / toll | 24% | 100% reclaimable | Invoice |
Standard per diem
Greek civil servant per diem.
Foreign
Annual ministerial decision.
Retention
AADE records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,42 €/km | Unlimited | Public service rate |
| Motorcycle | 0,20 €/km | Unlimited | Reduced rate |
Standard
Standard public service rate.
Covers
Fuel + maintenance + depreciation.
Records
Date, destination, km, business purpose.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Greece — national | 40 € | 100 € | 140 € |
| Athens (centre) | 40 € | 160 € | 200 € |
| Foreign — Berlin | 60 € | 120 € | 180 € |
| Foreign — London | 75 € | 200 € | 275 € |
| Foreign — New York | 100 € | 320 € | 420 € |
National
Civil servant per diem.
Foreign
Annual ministerial decision.
Senior
Top management uplift.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | myAADE portal |
| France | Reciprocity | 30 Sept. N+1 | Via myAADE |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| GR FPA for foreign | myAADE | 30 Sept. N+1 | myAADE online portal |
EU minimum
Annual 8th Directive request.
GR minimum
Min FPA foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Greece expenses with Illizeo.
FPA 24%/13%/6%, AADE €0.42/km mileage, public service per diem, EU 8th Directive VAT recovery: all the AADE rules above are natively integrated into Illizeo.
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