The latest update that we have received from the ministries is as follows:

As per the circular E2111/2019, the VAT rate for vessels with crew conducting sea transport of persons will be subject to the reduced VAT rate of 13%.

The Ministerial Decision A1018/2021 applies only for vessels without crew.

Having said that, the VAT, as per the POL. 1156/1997, will depend on the Certificate of Compliance of the vessel. If she has unlimited navigation the VAT will be 5,2% (60% discount), otherwise 6,5% (50% discount). For charters less than 48 hours the VAT rate will be 13% (full rate).


Greece – Greece : either 13%, 6,5% or 5,2% on the charter fee, for Greek flagged vessels and those with the Greek Charter License

Non-EU to non-EU: zero VAT

EU to non-EU and vice versa: zero VAT

Note: for more information regarding issuing a Greek Charter License kindly contact us at