Best VAT, GST & Indirect Tax Lawyers in Kos

When professional VAT advice is useful in Kos

VAT and indirect tax law in Kos mainly affects hotels, holiday rentals, restaurants, tour operators, retailers, transport businesses, and importers. The island’s tourism economy creates frequent questions about accommodation, package holidays, ferry services, online bookings, and transactions with customers from other EU countries.

A lawyer can assess the correct Greek VAT treatment, coordinate with an accountant, and represent a business in discussions with the Independent Authority for Public Revenue. Advice may also be relevant when goods enter Kos from Türkiye or another non-EU country, or when a business serves customers across the EU.

VAT registration, invoicing, electronic records, returns, refunds, and audits are generally handled through Greece’s national tax system. Kos may affect the practical location of the relevant tax office or customs office, but national Greek and EU rules remain central.

Why you may need a VAT and indirect tax lawyer

• Opening a tourism business: A hotel, villa operator, restaurant, car-rental company, or excursion provider may need advice on registration, taxable supplies, invoices, and the treatment of deposits and cancellations.
• Operating holiday rentals: The VAT position can differ depending on the property, services supplied, business structure, platform arrangements, and whether the activity is treated as a business rather than a private letting.
• Selling services to foreign customers: A Kos business selling tours, digital services, transport, or accommodation to customers in other countries may need place-of-supply and EU reporting advice.
• Importing goods: Retailers, hotels, restaurants, and wholesalers importing goods through Kos or another Greek port may face customs VAT, tariff, origin, and import-document requirements.
• Facing a tax audit: Missing invoices, incorrect VAT rates, discrepancies in electronic records, or unexplained refund claims can lead to assessments, interest, and penalties.
• Buying or selling a business: A lawyer can review VAT liabilities, unpaid assessments, stock records, contracts, and the tax consequences of transferring a business or its assets.

Key Greek and EU rules

Greek VAT Code - Law 2859/2000. This is Greece’s principal VAT statute and entered into force on 1 January 2001. It governs taxable transactions, exemptions, deductions, invoicing, registration, returns, and special schemes, subject to later amendments.

Greek Tax Procedures Code - Law 5104/2024. This code, effective from 19 April 2024, sets out important administrative rules for tax registration, filings, audits, assessments, collection, penalties, and challenges. It replaced the earlier Tax Procedures Code framework in Law 4987/2022.

Union VAT rules. Council Directive 2006/112/EC, effective from 1 January 2007, provides the EU VAT framework applied in Greece. Council Implementing Regulation (EU) No 282/2011, effective from 1 July 2011, assists with interpreting place-of-supply and other VAT rules. Greek rates and island-specific measures can change, so the current position should be checked before invoicing.

Frequently asked questions

Do businesses in Kos have to register for VAT?

Registration depends on the nature and scale of the activity, the applicable Greek exemption or special scheme, and the type of customers served. A lawyer and accountant can assess the business before trading begins and confirm the required registrations.

Does Greece use GST instead of VAT?

Greece uses VAT, not a separate GST system. The relevant rules are Greek VAT legislation and applicable EU VAT law.

What VAT rate applies to a hotel or holiday rental in Kos?

The rate depends on the supply, the services included, and any applicable special rule. Accommodation, food, beverages, ancillary services, and platform charges should not automatically be treated as one supply.

Are special reduced VAT rates automatically available in Kos?

No. A business should not assume that its location on Kos creates a reduced rate. Island measures and eligibility conditions may change, so the current legislation and official guidance should be checked for the relevant transaction date.

Can a lawyer help with a VAT audit by the tax authority?

Yes. The lawyer can review the notice, organise supporting documents, address procedural issues, and prepare submissions or objections. An accountant may handle reconciliations and accounting evidence alongside the lawyer.

Can a non-Greek business appoint a VAT lawyer in Kos?

Yes, a foreign business may seek Greek legal advice for activities, property, customers, or supplies connected with Kos. It may also need Greek tax registration, a fiscal representative or other local arrangement, depending on its establishment and transaction pattern.

How are VAT disputes challenged in Greece?

The procedure depends on the assessment or decision involved. Many tax disputes require an administrative challenge before judicial proceedings can be considered, and strict statutory deadlines apply.

How long does VAT registration or advice usually take?

A straightforward registration review may take several working days once the documents are complete. Complex structures, foreign businesses, customs questions, or pending audits can take several weeks or longer.

How much does a VAT lawyer in Kos cost?

Fees depend on whether the work involves a consultation, registration, contract review, audit response, customs matter, or litigation. Greek lawyers commonly agree fees in writing, using a fixed fee, hourly basis, or staged arrangement, with VAT and expenses addressed separately.

Can an accountant handle VAT matters without a lawyer?

An accountant can usually manage bookkeeping, returns, electronic records, and routine tax compliance within the permitted professional scope. A lawyer is particularly useful for legal interpretation, contracts, audits, penalties, formal objections, disputes, and liability questions.

What documents should be prepared for a first consultation?

Useful documents include business and VAT registration details, sample invoices, contracts, platform statements, accounting records, import documents, tax notices, and correspondence with the tax authority. A short chronology of the issue can help identify urgent deadlines.

Official resources in Kos and Greece

• Independent Authority for Public Revenue (AADE): Greece’s tax authority, responsible for VAT administration, registrations, returns, audits, tax assessments, electronic services, and taxpayer guidance.
• Kos Tax Office (D.O.Y. Kos): The local tax office serving taxpayers in Kos for matters within its jurisdiction, including tax records, administrative requests, and certain VAT procedures.
• Kos Customs Office: The customs authority handling import and export formalities, customs duties, import VAT, and related controls for goods entering or leaving the relevant port area.

How to find and hire the right lawyer

1. Define the issue within one or two days. Identify whether the need concerns registration, invoices, accommodation, an EU transaction, imports, an audit, penalties, or a business sale.
2. Collect the core documents within two to five days. Gather registrations, contracts, invoices, returns, platform records, customs papers, and any AADE or customs notice.
3. Search for Greek-qualified counsel with tax experience. Check the lawyer’s professional status and look for experience with tourism businesses, cross-border VAT, customs, or administrative tax disputes in the Dodecanese.
4. Obtain two or three written scopes of work. Ask what the lawyer will do, whether an accountant will be involved, which authority or deadline is relevant, and whether representation is included.
5. Confirm the fee arrangement before instructing. Request a written fee agreement covering fixed or hourly fees, VAT, official charges, travel, translations, and work outside the initial scope.
6. Check urgent deadlines immediately. A tax notice, audit request, assessment, or administrative challenge may have a short statutory deadline. Send the notice to the selected lawyer on the day it is received.
7. Authorise the work and maintain a compliance calendar. After engagement, agree responsibility for VAT returns, electronic records, invoices, audit correspondence, and recurring filing dates.