Importing a car to Greece from the EU: steps and costs
A car from another EU country pays no customs duty. You pay registration tax, possibly an environmental levy and, only if it is nearly new, 24% VAT. The procedure has strict deadlines from the moment the car enters Greece.
The steps at a glance
- Before you buy: find the Euro standard, CO₂ and Greek list price and work out the registration tax. That decides whether the car is worth it.
- Buying: get an invoice or contract, the foreign registration certificate and the CoC. From a private seller, the contract is certified by a Greek consular authority in the country of sale.
- Transport: drive it on the selling country’s export or transit plates, or use a car carrier.
- Entering Greece: file the vehicle arrival declaration (ΔΑΟ) immediately in ICISnet. The arrival date is entered within 2 days and the car must reach the declared address within 5 calendar days.
- Special declaration (ΔΕΦΚ) and payment of registration tax, plus VAT if due, by the 30th day at the latest. Until then the car stays at the declared address.
- KTEO: recognition of the foreign roadworthiness test, or a full initial inspection.
- Registration certificate and Greek plates from the regional transport office, after paying the year’s road tax.
What you will pay
- Registration tax: usually the largest amount. It depends on the Greek list price, age, mileage, CO₂ and Euro standard.
- Environmental levy: €3,000 for Euro 4, €1,000 for Euro 5a/5b.
- 24% Greek VAT: only if the car counts as “new” for VAT (see below).
- Transport: market price; get quotes.
- KTEO: the fees in joint decision 9761/2023 are €4.04 + VAT to recognise a foreign test and €32.52 + VAT for a full initial inspection. Ask the inspection centre for its final price.
- Registration certificate, plates and the year’s road tax.
- A customs broker, if you use one: market fee.
There is no customs duty on cars in EU free circulation. Registration tax paid in another country (such as Dutch BPM) is not credited against the Greek tax.
VAT: when you pay it in Greece
For VAT, a car is used only when both apply: at least 6 months since first registration and more than 6,000 km. If either is missing, it counts as new and you pay 24% VAT in Greece, whoever sells it.
| Seller (used car, private buyer) | VAT |
|---|---|
| Private person | No VAT. The contract is certified by a Greek consular authority. |
| Dealer under the margin scheme (§25a, margeregeling, régime de la marge…) | No Greek VAT. You need a bank document showing you paid more than 50% of the invoice value. |
| Dealer charging normal VAT on the invoice | You pay the selling country’s VAT; not again in Greece. |
Businesses such as car dealers and rental firms buy without foreign VAT as an intra-community acquisition and pay Greek VAT. They must be registered in VIES before buying.
Documents
- Purchase invoice, or a private contract certified by a Greek consular authority if the seller is a private person.
- The foreign registration certificate (for a used car) and the certificate of conformity (CoC).
- Proof of entry into Greece, such as toll receipts or a ferry ticket.
- A solemn declaration by the recipient with the destination address and an undertaking to keep the car there until the special declaration (can be issued on gov.gr).
- For a purchase from a margin-scheme dealer: a bank document for more than 50% of the invoice value (decision Α.1108/2025).
Do you need a customs broker?
It is not compulsory. The arrival declaration and the special declaration are filed electronically in the customs system (ICISnet). Many buyers hand the process to a customs broker, mainly to avoid mistakes on the list price or Euro standard. Fees are not regulated.
Watch the deadlines: if the special declaration is filed after the 30th day, the law provides for penalties.
Old and classic cars
Euro 1–3 cars cannot be registered in Greece. Cars 30 years or older have a separate historic-vehicle route, but age alone is not enough.
Which country?
Greek taxes are the same for every EU country. What changes are the documents, the plates for the journey and the distance.
| Country | Road distance to Athens | Currency |
|---|---|---|
| Austria | ~1,750 km | EUR |
| Belgium | ~2,900 km | EUR |
| France | ~2,850 km | EUR |
| Germany | ~2,400 km | EUR |
| Italy | ~1,900 km | EUR |
| Netherlands | ~2,950 km | EUR |
| Bulgaria | ~800 km | EUR |
| Croatia | ~1,450 km | EUR |
| Cyprus | — (by sea) | EUR |
| Czechia | ~1,950 km | CZK |
| Denmark | ~3,050 km | DKK |
| Estonia | ~3,050 km | EUR |
| Finland | ~3,150 km (by sea) | EUR |
| Hungary | ~1,500 km | HUF |
| Ireland | ~3,900 km (by sea) | EUR |
| Latvia | ~2,750 km | EUR |
| Lithuania | ~2,500 km | EUR |
| Luxembourg | ~2,700 km | EUR |
| Malta | — (by sea) | EUR |
| Poland | ~2,150 km | PLN |
| Portugal | ~4,300 km | EUR |
| Romania | ~1,150 km | RON |
| Slovakia | ~1,700 km | EUR |
| Slovenia | ~1,600 km | EUR |
| Spain | ~3,700 km | EUR |
| Sweden | ~3,300 km | SEK |
Cars from outside the EU (e.g. United Kingdom, Switzerland, Norway) are subject to customs duty and a different procedure that is not calculated here.
Frequently asked questions
Do I pay VAT on a used car from the EU?
No, if at least 6 months have passed since first registration, it has more than 6,000 km and you buy as a private person. Otherwise it counts as new and you pay 24% VAT in Greece.
How long do I have for the special declaration?
The arrival declaration is due immediately. The special declaration and payment of registration tax are due by the 30th day after the obligation arises.
I am buying from a private seller in Germany. What do I need?
A private contract certified by a Greek consular authority in the country of sale, the German registration documents (Teil I and II) and the CoC.
Is registration tax paid abroad deducted?
No. The Greek tax is calculated from the Greek list price; another country’s registration taxes are not credited.
Can I register a Euro 3 car?
No, unless it is 30 years or older and used exclusively as a historic vehicle after the required approvals.
Sources
- Εθνικό Μητρώο Διαδικασιών (mitos.gov.gr) — Δήλωση άφιξης κοινοτικών οχημάτων και επιβολή τέλους ταξινόμησης (Δ.Α.Ο.)
- ΑΑΔΕ, Εγχειρίδιο ερωτήσεων – απαντήσεων σε τελωνειακά θέματα (Αύγουστος 2026), ερώτηση 24
- ΑΑΔΕ, Απόφαση Α.1108/2025 (Β' 4204/01.08.2025) — τραπεζική απόδειξη για αγορά με καθεστώς περιθωρίου
- Ν. 5222/2025 (Α' 134) Εθνικός Τελωνειακός Κώδικας, άρθρο 136
- Ν. 5144/2024 (Κώδικας ΦΠΑ)
- Ν. 4710/2020, άρθρο 5 (περιορισμοί ταξινόμησης Euro 1–3)
- ΚΥΑ 9761/2023 (Β' 367/27.01.2023)
- Εθνικό Μητρώο Διαδικασιών — Άδεια κυκλοφορίας