What is a Seller of Record in Europe?

A Seller of Record is responsible for VAT, compliance, invoicing, and consumer obligations for sales within the European Union. EuroSOR acts as the official seller for non-EU brands so they can enter Europe without forming a local company.

Do I need a European company to start selling in the EU?

No. A non-EU brand can operate in the EU without opening a BV or GmbH by using a compliant Seller of Record model. EuroSOR provides the regulatory layer while the brand continues to own the customer and pricing.

How does EuroSOR handle VAT across Europe?

EuroSOR manages VAT registrations, filings, invoice compliance, and audit support. The objective is to give one consistent VAT framework for selling across multiple EU markets.

How does EuroSOR handle VAT deferment for imports into Europe?

EuroSOR uses the Dutch Article 23 VAT deferment scheme. This allows VAT to be postponed at import and settled later through VAT returns instead of paying it at the border.

Can EuroSOR support Importer of Record requirements?

Yes. EuroSOR works with an Importer of Record partner to manage customs clearance, duty calculation, and compliant entry of goods into the EU.

What delivery timelines can brands expect?

From our Netherlands hub, EU deliveries follow standard European timelines through integrated carrier networks, providing fast access to major markets across the EU.

Who controls pricing, brand, and customer experience?

The brand controls pricing, marketing, customer relationships, and product strategy. EuroSOR manages compliance, VAT, import coordination, and fulfilment.

Does EuroSOR support both B2C and B2B shipments?

Yes. EuroSOR supports both direct-to-consumer deliveries and wholesale shipments to retailers or distributors.

Greece - EuroSOR

Greece is a growing Southern European e-commerce market with 10+ million consumers and increasing digital adoption. It is a mid-sized e-commerce market in the European Union by revenue.

Greek consumers are price sensitive, mobile-first, and comfortable purchasing from both domestic and cross-border sellers. VAT compliance is enforced by the Independent Authority for Public Revenue, AADE, and marketplace onboarding requires validated VAT and EPR registration before listings go live.

Brands entering Greece must account for regional logistics complexity due to island geography, strong cash-on-delivery usage, and structured VAT compliance when holding local stock. This guide outlines what you need to execute correctly.

Greece Operational Snapshot

Market Role

A rapidly growing Southern European e-commerce market with approximately $8.77 billion in 2024 revenue and strong momentum projected through 2029. High mobile commerce adoption and increasing marketplace penetration. Fashion is the largest online category by revenue.

Regional Structure

Greece has a fragmented geography with mainland and island regions. Delivery timelines and costs vary significantly for island shipments. Important note: VAT rates are reduced by 30% on certain Aegean islands including Leros, Lesvos, Kos, Samos, and Chios, relevant for sellers fulfilling these regions. Athens serves as the primary logistics hub.

Channel fit

Skroutz is the dominant domestic marketplace. AliExpress and Temu are the second and third largest platforms by consumer spend. Amazon does not operate a dedicated Greek marketplace at scale. Cross-border sales from Germany and Italy are common entry routes.

Payments and Consumer behavior

Cash on delivery remains highly relevant and can materially impact conversion rates if not offered. Card payments are increasing. Greek consumers are highly price-sensitive and responsive to promotions. Transparent shipping fees and clear delivery timelines are critical, particularly for island deliveries.

VAT

OSS applies to cross-border B2C sales. Greek VAT registration is required when holding stock in Greece, importing goods directly, or creating a fixed establishment. There is no domestic registration threshold, registration is required as soon as any taxable activity begins. Standard VAT rate is 24%. Reduced rates of 13% (food, hotels, medicines, transport) and 6% (books, medicines, electricity, cinema and theatre tickets) apply. Note: VAT rates are reduced by 30% for supplies on certain Aegean islands.

Packaging EPR

Producers placing packaged goods on the Greek market must register with the national packaging compliance scheme and report packaging volumes.

Electronics and Batteries

WEEE registration is mandatory for electrical and electronic equipment. Battery registration is required if batteries are included or sold separately. Marketplace onboarding may require proof of compliance.

Returns

A 14-day statutory withdrawal period applies. Greek consumers expect clear communication and refund timelines, particularly for island deliveries.

Go-Live Timeline

5 to 8 weeks for VAT and EPR setup. Marketplace onboarding typically 2 to 4 weeks after compliance approval. Total: 7 to 12 weeks

Greece quickstart guide

Operational playbook covering VAT, EPR, customs, fulfilment, and go-live sequencing for non-EU brands entering Greece.

Greece applies a standard VAT rate of 24% on most goods and services. Reduced rates of 13% and 6% apply to specific goods including certain food products, books, pharmaceuticals, and essential services. VAT rates are reduced by 30% on certain Aegean islands including Leros, Lesvos, Kos, Samos, and Chios. Non-EU sellers must determine whether OSS registration is sufficient or whether Greek VAT registration is required before placing goods on the Greek market.

When OSS is sufficient

OSS covers cross-border B2C sales shipped from another EU member state into Greece.

If goods are dispatched from Germany, Italy, or another EU warehouse and no Greek inventory is held, VAT may be reported via OSS.

OSS does not apply where stock is positioned inside Greece or where the seller acts as importer of record.

Takeaway: OSS applies only when goods remain cross-border and no Greek stock or fixed establishment exists.

When Greek VAT registration is mandatory

You hold inventory in Greece
You import goods directly into Greece as importer of record
You create a fixed establishment in Greece
You conduct domestic B2B sales

There is no domestic VAT registration threshold. Registration is required from the first taxable activity.

Takeaway: If stock is stored in Greece under your ownership, register for Greek VAT before arrival.

VAT implications of holding stock in Greece

Using Greek warehousing creates local VAT reporting obligations.

Intra-EU stock transfers into Greece are treated as taxable acquisitions.

Distribution to island regions does not change VAT registration obligations but may affect rate application.

Takeaway: Greek warehousing requires structured VAT compliance from day one.

Invoicing basics: B2C vs B2B

B2C: Marketplaces may issue invoices under simplified rules.
B2B: Full VAT invoice required including Greek VAT number, invoice number, VAT rate, taxable base, and VAT amount.

Greek invoicing systems must comply with electronic reporting and archiving standards under local regulations.

Takeaway: Ensure invoicing systems align with Greek VAT documentation requirements.

Returns and credit note handling

A 14-day statutory withdrawal period applies under Greek consumer protection law.

Returned goods require VAT adjustments through properly issued credit notes.

Automated reconciliation reduces reporting discrepancies and audit exposure.

Takeaway: Align return workflows with VAT reporting to reduce compliance risk.

VAT filing cadence

Greek VAT returns are typically filed monthly or quarterly depending on turnover.

Annual reporting and reconciliation obligations may also apply.

Late filings may result in administrative penalties.

Takeaway: Confirm filing frequency early and budget for ongoing compliance management.

Greece enforces Extended Producer Responsibility (EPR) obligations across packaging, electrical and electronic equipment (WEEE), and batteries. Registration must be completed before goods are placed on the Greek market. Domestic marketplaces such as Skroutz may require documented confirmation of compliance prior to listing activation.

Packaging registration (Greek compliance scheme)

Producers placing packaged goods on the Greek market must register with the national packaging compliance scheme.

This includes product packaging, transport packaging, and e-commerce fulfilment materials introduced into Greece.

Annual reporting of packaging volumes and contribution payments is mandatory.

Takeaway: Packaging registration must be completed before goods are legally placed on the Greek market.

Who qualifies as “producer” in Greece

The producer is generally the entity placing goods on the Greek market for the first time.

For non-EU brands, responsibility may depend on importer structure or Seller of Record arrangements.

Incorrect allocation may result in enforcement action or marketplace suspension.

Takeaway: Clearly define producer responsibility before first shipment.

WEEE registration

Electrical and electronic equipment must be registered prior to placement on the Greek market.

Reporting of placed-on-market volumes and recycling contributions is mandatory.

Marketplace activation may be contingent on completed WEEE registration.

Takeaway: Electronics listings may be blocked without completed WEEE registration.

Battery registration

Standalone and embedded batteries require separate compliance registration under Greek regulations.

Battery reporting obligations apply even where WEEE registration exists.

Separate reporting categories may apply depending on battery chemistry and weight.

Takeaway: Embedded batteries frequently trigger dual compliance requirements.

Greece is part of the EU customs union. Goods imported from outside the EU must clear customs at the first EU entry point. Many non-EU brands import via Italy or Germany before redistributing into Greece. Import routing directly affects VAT recovery, duty exposure, and island fulfilment cost structure.

Importer of Record (IOR) structure

Non-EU brands must appoint an Importer of Record before goods arrive in Greece.

The IOR assumes responsibility for customs declarations, payment of duties, and import VAT.

The IOR may be a Greek entity, fiscal representative, or structured Seller of Record model.

Takeaway: Importer structure determines VAT recovery eligibility and regulatory accountability.

Mandatory commercial invoice fields

Exporter and importer legal names and addresses
Importer EORI number
HS code per product line
Country of origin
Accurate product description, quantity, and declared value
Currency and Incoterms

Incomplete documentation frequently results in customs clearance delays, especially during peak tourist seasons.

Takeaway: Commercial invoice accuracy reduces clearance delays and post-clearance audit risk.

HS classification and origin declaration

Incorrect HS classification may trigger retroactive duty reassessments and administrative penalties.

Origin misdeclaration may invalidate preferential tariff treatment under EU trade agreements.

Greek customs operate within EU-wide digital risk assessment systems.

Takeaway: Validate classification and origin documentation before scaling Southern European imports.

Import VAT handling

Import VAT at 24% applies if Greece is the entry country, subject to reduced island rates where applicable.

Recovery of import VAT requires Greek VAT registration.

If goods enter another EU country first and move to Greece, intra-EU acquisition reporting obligations may arise.

Takeaway: Southern European import routing must align with Greek VAT positioning.

Greek consumers are price-sensitive and highly responsive to promotions and cash-on-delivery options. Regional logistics complexity due to island geography means fulfilment planning directly impacts delivery speed, cost, and customer satisfaction.

Delivery speed expectations

2–5 business day delivery is typical for mainland shipments.

Island deliveries may extend timelines and increase shipping costs.

Transparent delivery estimates are critical to reduce disputes and returns.

Takeaway: Island logistics planning directly affects customer satisfaction and conversion.

Marketplace fulfilment structure

Skroutz dominates domestic marketplace traffic
Cross-border Amazon Germany and Italy serve early-stage demand
Hybrid fulfilment models are common during scale

Warehouse positioning impacts VAT exposure and island delivery costs.

Takeaway: Fulfilment strategy must align with VAT registration and regional logistics realities.

Cash on delivery considerations

Cash on delivery remains widely used and can materially improve conversion rates.

Operational processes must account for COD reconciliation and return risk.

Failure to offer COD may reduce competitiveness in certain product categories.

Takeaway: COD integration can materially influence sales performance in Greece.

Returns framework

A 14-day statutory withdrawal period applies under Greek consumer protection law.

Clear communication regarding island return timelines is important.

Prompt refunds improve marketplace ratings and customer trust.

Takeaway: Efficient return handling protects brand reputation and marketplace metrics.

Sequencing matters. The checklist below groups tasks by execution phase. Bold items are critical blockers that will prevent legal placement of goods on the Greek market or marketplace activation.

Before shipping inventory

Determine OSS vs Greek VAT registration requirement based on warehouse structure and island delivery model

Obtain Greek VAT registration if holding stock locally or acting as importer of record

Register under Greek packaging EPR compliance scheme and confirm reporting cadence

Complete WEEE and battery registrations before placing goods on the Greek market

Secure EU EORI number and validate Importer of Record structure

Validate HS classification, origin documentation, and island fulfilment cost modelling

Before marketplace listing

Submit validated Greek VAT number to Skroutz and other platforms

Provide packaging, WEEE, and battery compliance confirmations

Configure VAT-inclusive pricing (24%) in EUR and compliant shipping templates

Localise listings, return policies, and customer communication in Greek language

Before D2C launch

Implement 14-day withdrawal policy compliant with Greek consumer protection law

Ensure VAT-compliant invoice generation system for B2B and B2C scenarios

Integrate cash on delivery, card payments, and local payment options

First 30 days post-launch

File first Greek VAT return (monthly or quarterly depending on turnover)

Submit initial packaging and WEEE placed-on-market reporting

Monitor island delivery performance, COD reconciliation, and customer feedback

Is cash on delivery important in Greece?

Yes. Cash on delivery remains a significant payment method and can materially improve conversion rates, particularly in price-sensitive product categories.

Operational processes must account for COD reconciliation and increased return risk.

Takeaway: COD integration can materially influence sales performance in Greece.

Can I use OSS for Greece?

Yes, if shipping cross-border from another EU member state and not holding Greek inventory.

If stock is positioned in Greece or you import directly into the country, Greek VAT registration becomes mandatory.

Takeaway: Inventory location determines whether OSS remains valid.

Do I need Greek VAT registration?

Greek VAT registration is required when holding stock locally, importing directly into Greece, creating a fixed establishment, or conducting domestic B2B sales.

There is no domestic registration threshold — registration is required from the first taxable activity.

Takeaway: Any local operational presence generally triggers VAT registration.

Are logistics more complex due to islands?

Yes. Greece’s fragmented geography increases shipping times and costs for island deliveries.

Transparent delivery timelines and cost modelling are essential for customer satisfaction and pricing strategy.

Takeaway: Island logistics planning is critical to maintain conversion and profitability.

Do I need packaging and WEEE registration?

Yes. Sellers placing packaged goods or electrical products on the Greek market must comply with national EPR regulations. Registration must be completed before goods are legally placed on the market.

Marketplace activation may require proof of compliance documentation.

Takeaway: EPR compliance is mandatory before product activation.

Selling Channels In Greece

Greece has a diverse and locally competitive marketplace ecosystem.

Skroutz

Dominant domestic marketplace and price comparison platform. Strong across electronics, home goods, and general consumer products. Often the primary entry channel for brands entering the Greek market.

Cross-border Amazon Germany and Italy

Many Greek consumers purchase via Amazon Germany and Italy due to broader assortment and pricing advantages. Cross-border shipping can work initially, but local warehousing significantly improves delivery speed and reliability.

D2C via Shopify Greece

Growing direct-to-consumer adoption supported by increasing digital payment usage. Cash on delivery integration significantly improves conversion. Greek-language customer support and clear delivery timelines are essential for trust and performance.

How EuroSOR supports Greece expansion

Seller of Record (SoR)

EuroSOR acts as your legal Seller of Record in Greece, taking on VAT, invoicing, and producer obligations so you can sell without establishing a local entity.

VAT Workflows

End-to-end Greek VAT registration, periodic filings, intra-EU reporting, OSS coordination, and credit note processing managed by our tax operations team.

EPR Coordination

Packaging registration (HERRCO), WEEE registration, battery compliance, and producer responsibility reporting handled as part of onboarding to ensure marketplace compliance.

Customs Execution

Importer of Record coverage, commercial invoice preparation, HS classification support, and duty optimization for compliant import into Greece or routing via EU hubs.

Fulfilment Orchestration and Reporting

3PL partner network across Greece, carrier integrations, reverse logistics management, and unified reporting across VAT and EPR compliance obligations.