Motor Car & Motorcycle Taxation
On this page you will find information on :
1. the procedure followed and
2. the detailed determination of the tax charges due
by persons (foreigners or Greeks) established in Greece, to have the right to move within the country a vehicle, registered or not in another state.
The texts posted on this website are of an informative nature, do not bind the Administration and do not replace the legal acts in force.
Forms - Tables
Fuel Consumption and CO2 Emissions Guide 2002 - 2013 _Bodywork Categories (xls file) Minimum & Maximum Value Table of Customs Vehicles (pdf file) Table of interim month depreciation rates (valid from 07-01-2018) – ΔΦΚΦΔ 1192035_2017 (pdf file)
Customs Procedures Directives
E. 2164 /05-08-2021 - Notification of Article 53 "Replacement due to total destruction of a car received by persons with disabilities with exemption from registration tax - Addition of par. 8A to Article 132 of Law 2960/2001" of Law 4818/18-7-2021 (A’ 124) - Provision of instructions
ΔΕΦΚΦ Δ 1014192 ΕΞ2017 - Notification of ΔΕΦΚΦ Δ 1189980 ΕΞ 2016 /29-12-2016 Decision of the General Secretariat of Public Revenue (SGPR) "Procedure for the payment of VAT on new and used motor vehicles received by beneficiaries of exemption from registration tax persons after their transfer by the car trading companies"
Frequently Asked Questions - Answers
A. 1266 /23-12-2021 - Determination of the terms and conditions for the monitoring of the construction of the Individual Vehicles of Special Construction (M.O.I.K.), as defined in Decision no. 33692/2202/2014 (B' 3134) of the Deputy Minister of Infrastructure, Transport and Networks and classified as "used parts vehicles", the obligations of the manufacturers towards the customs authority, as well as any other relevant matter
A. 1238 /27-10-2021 - Amendment of the Governor's Decision under item A.1203/19 of IAPR (B’ 1933) "Supporting documents and formalities for determining and formulating the taxable value for the purposes of levying the registration tax on motor vehicles and motorcycles
ΔΕΦΚΦ 1000895 /03-01-2018 - Notification of ref. no. ΔΕΦΚΦΔ 1192035 ΕΞ 2017/22-12-2017 AYO "Determination of depreciation rates depending on the age and bodywork category of used passenger cars"
ΔΕΦΚΦ Γ 1127845 /31-08-2016 - Truck Registration Tax Rates, depending on the specifications of the current European Emission Standards (Euro) and the immediately preceding one from 1/9/2016
ΔΕΦΚΦ Γ 1117539 /04-08-2016 - Notification of the provisions of Articles 10 and 60 of Law 4410/2016 (141 Α΄)
ΔΕΦΚΦ Γ 1109424 /18-07-2016 - Provision of instructions for the implementation of provisions of Law 2960/2001, as amended by the provisions of Article 59 of Law 4389/2016, regarding the imposition of registration tax
ΔΔΘΤΟΚ Α 1094408 /22-06-2016 - Implementation of the provisions of Article 59 of Law 4389/2016 - Update of the TARIC subsystem
ΔΕΦΚΦ Γ 1082467 /31-05-2016 - Notification of provisions of article 59 of Law 4389/2016 (94 Α΄) - Amendment of provisions of laws 2960/2001 & 3833/2010
ΔΕΦΚΦ 5023513 /10-11-2015 - Notification of the decree of art. 64 of Law 4342/2015 "Extension of the inclusion of EURO 5 and EURO 4 cars in the registration tax rates of cases a and b respectively of paragraph 2 of art. 121 of Law 2960/2001"
ΔΕΦΚΦ Γ 5017536 /21-08-2015 - Provision of instructions for the implementation of provisions of Law 2960/2001, as amended by the provisions of Article 59 of Law 4389/2016, regarding the imposition of registration tax