Purchase without VAT payment
Eligible products and buyers only, after AADE verification.
39α / 45(5)
Article 45(5) of the Greek VAT Code (formerly 39a) provides for reverse charge: VAT is accounted for by the buyer. This is not a general exemption or discount. It covers eligible domestic supplies of mobile phones, game consoles, tablets and laptops to buyers entitled to deduct input VAT. Only products marked as eligible are included.
Select a business invoice and enter a Greek business VAT number. The representative must be registered with the AADE 39a service. Enter the document type and its last up to 5 characters as registered in TAXIS, and the registered mobile where required. After verification, select reverse charge at checkout. In mixed baskets only eligible goods receive this treatment. Existing rules for foreign purchases remain applicable.
Before invoicing, eligibility is checked again and the transaction is registered with AADE. A representative one-time code will be requested then if required. The transaction number will appear on the invoice.
