Best VAT, GST & Indirect Tax Lawyers in Corfu

When VAT advice becomes important for a Corfu business

VAT and indirect tax law in Corfu operates within Greece's national tax system, with added practical issues from tourism, imports, ferries, and cross-border trade. Hotels, holiday rentals, restaurants, tour operators, retailers, property managers, and port-related businesses commonly need advice on charging VAT correctly.

Corfu businesses may deal with transactions involving the island's airport, port, mainland Greece, other EU countries, and non-EU visitors. The correct treatment can depend on the customer's status, the place of supply, the type of service, customs status, and whether a special scheme applies.

Corfu does not have a separate general VAT code. Greek VAT rates, invoicing rules, returns, audits, and penalties apply locally through the Independent Authority for Public Revenue, including the competent Corfu tax and customs offices.

Why you may need a VAT lawyer in Corfu

• Tourism and accommodation: A hotel, villa manager, or short-term rental operator may need advice on VAT registration, platform transactions, bundled services, and the correct treatment of deposits and cancellations.
• Restaurants and excursions: Restaurants, boat-trip operators, travel agencies, and tour providers may need to separate services subject to different VAT rules and document business expenses properly.
• EU and international sales: A Corfu business selling goods or services to customers in Italy, Albania, the United Kingdom, or elsewhere may need advice on place-of-supply rules, intra-EU reporting, imports, exports, or the One Stop Shop.
• Airport and port imports: Importers receiving goods through Corfu airport or port may face customs valuation, import VAT, classification, and documentary issues.
• Tax inspections and assessments: A lawyer can review an AADE audit, challenge an assessment, prepare an administrative objection, or advise on voluntary correction and payment deadlines.
• Property and construction transactions: Developers, contractors, and property businesses may need advice on VAT treatment, input-tax recovery, leases, renovations, and transactions involving new buildings or commercial premises.

Greek laws that govern VAT and indirect tax matters

Law 5144/2024, the Code of VAT, was published on 11 October 2024 and provides the current consolidated Greek VAT framework. It covers taxable transactions, exemptions, deductions, invoicing-related rules, returns, and other core VAT matters, subject to subsequent amendments and implementing decisions.

Law 5104/2024, the Tax Procedure Code, was published and entered into force in April 2024. It governs tax registration, audits, information powers, assessments, administrative remedies, collection, and penalties, including procedures relevant to VAT disputes before AADE.

Law 2960/2001, the Customs Code, remains relevant to goods entering or leaving Greece. Import VAT, customs declarations, tariff classification, customs valuation, and customs procedures can affect businesses using Corfu's airport and port.

Greek rules must also be read with European Union legislation, especially Council Directive 2006/112/EC on the common system of VAT. The applicable rate, exemption, reporting method, and special scheme should be checked against current amendments and administrative guidance.

Frequently asked questions about VAT and indirect tax in Corfu

Do I need a VAT lawyer if my business is already registered?

Registration does not ensure that invoices, deductions, returns, and cross-border transactions are correct. A lawyer is especially useful when the business is audited, expands into tourism or international trade, or receives a significant assessment.

Does Corfu have different VAT rates from the rest of Greece?

Corfu generally follows Greece's national VAT framework rather than operating under a separate local tax code. Any island-specific relief or rate must be confirmed under the rules in force for the relevant transaction and date.

Can a lawyer register my Corfu business for VAT?

A lawyer or tax professional can advise on the registration process and coordinate filings with the competent AADE service. The business must still provide accurate identity, activity, premises, accounting, and supporting documents.

How is VAT handled for a holiday rental in Corfu?

The answer depends on the legal form of the activity, the services supplied, the operator's status, and the applicable accommodation rules. Furnished accommodation, cleaning, catering, transfers, and platform commissions may require separate analysis.

When does the One Stop Shop matter for a Corfu business?

The One Stop Shop can simplify certain EU distance sales of goods and qualifying services to consumers in other EU Member States. It does not cover every transaction, so the place of supply and the business's reporting position must be reviewed first.

Can I recover VAT paid on Corfu business expenses?

Input VAT may be deductible when it relates to taxable business activities and the statutory conditions are satisfied. Deduction can be restricted or disputed for mixed-use expenditure, inadequate invoices, exempt activities, vehicles, hospitality, or private use.

What should I do after receiving an AADE VAT assessment?

Preserve the notice, audit report, invoices, accounting records, and delivery evidence immediately. The response or administrative challenge has a statutory deadline, so a lawyer should review the assessment and calculate the deadline without delay.

How long does a VAT dispute in Greece take?

The timing depends on whether the matter is resolved during the audit, challenged administratively, or taken to the administrative courts. Document-heavy cases involving imports, property, or cross-border supplies commonly take longer than a simple filing correction.

What does a VAT lawyer in Corfu usually charge?

Fees depend on whether the work involves registration, a written opinion, recurring compliance support, an audit, or litigation. Request a written scope, fee basis, expected disbursements, and any separate accounting or tax-adviser charges before engagement.

Can a non-Greek business obtain help with Greek VAT?

Yes. A foreign business may need advice on Greek registration, a fiscal representative or other local arrangements, imports, domestic supplies, or EU reporting. Eligibility and representation requirements depend on the business's establishment and transaction pattern.

Is a lawyer different from an accountant for VAT work?

An accountant usually handles bookkeeping, invoices, returns, and routine tax compliance. A lawyer is particularly useful for legal opinions, audits, administrative challenges, contracts, liability issues, and court proceedings, while coordinated advice may be appropriate.

Do tourists receive VAT refunds on purchases in Corfu?

VAT refund arrangements can apply to eligible visitors resident outside the European Union, subject to statutory conditions and approved documentation. The retailer, purchase type, minimum requirements, and customs validation all matter, so travellers should confirm the current process before purchase.

Official resources for VAT matters in Corfu

• Independent Authority for Public Revenue (AADE): Publishes tax guidance, electronic services, VAT procedures, forms, taxpayer information, and administrative decisions. Its local tax and customs services handle matters connected with taxpayers and goods in Corfu.
• Corfu Tax Office and Corfu Customs Office: These local AADE services deal with tax administration and customs matters, including registrations, declarations, inspections, import documentation, and communications with the authority.
• Corfu Bar Association: The local professional body for lawyers can provide information about the regulated legal profession and help verify whether a proposed representative is admitted to practise in Greece.

How to find and hire the right lawyer in Corfu

1. Define the issue within one or two days. Identify whether the need concerns registration, accommodation, imports, an audit, an assessment, an EU transaction, or a court challenge.
2. Gather the core records within one week. Collect VAT returns, invoices, contracts, platform statements, customs documents, accounting extracts, assessment notices, and correspondence with AADE.
3. Shortlist lawyers with relevant Greek tax experience. Look for experience matching the transaction, such as tourism VAT, customs, property, cross-border supplies, or administrative tax litigation.
4. Confirm professional authority before engagement. Check the lawyer's Greek admission and agree whether the lawyer will act alone or coordinate with the business's accountant and tax adviser.
5. Obtain two or three written proposals. Ask each candidate to describe the work, deadlines, documents required, fee structure, court or administrative costs, and likely next decision point.
6. Act immediately on any official deadline. A tax assessment or audit notice may require action within a short statutory period. Send the notice to the selected lawyer as soon as it arrives.
7. Sign an engagement letter and create a compliance plan. The agreement should identify responsibility for filings, authority communications, records, follow-up dates, and review of future VAT changes.