The Recreational and Daily Tour Cruise Ships Fee (TEPAI)
The Recreational and Daily Tour Cruise Ships Fee (TEPAI) is imposed on all private and professional leisure ships and professional tourist day ships, of a total length of over 7m, regardless of flag, in Greek territorial waters.
For the fulfillment of this obligation, the electronic application eTEPAI is implemented by the Independent Authority for Public Revenue (Article 13 of Law 4211/2013 as in force and the Joint Ministerial Decisions POL 1210/2018, POL 1214/2018, Α. 1119/2019).
Τo facilitate the persons concerned, a brief brochure and a “Frequently Asked Questions Manual” has been issued covering all issues relating to the proper implementation of the TEPAI.
Frequently asked questions - answers
Note!
For any additional information or clarification, you may contact the Taxpayer Service of the Independent Authority for Public Revenue, my1521:
• By telephone: at 1521 (free of charge), working days 07:00–20:00.
• Digitally: at my1521 (24/7), by selecting: Ship and Shipping Companies Matters > Ship Income Taxation > Shipping Declarations & Ship Taxation > Recreational and Day Trip Vessels Fee (TEPAI).
Relevant provisions
ΠΟΛ. 1210 (ΦΕΚ Β' 5170 /16-11-2018)
(649.12 KB)
Ν 4211 /2013 (ΦΕΚ Α' 256 /28-11-2013)
(347.7 KB)