National taxes are the set of obligations that do not appear every month in e-Filing, but arise when a business imports or produces packaged products, and when it buys fuel. They are regulated by Law No. 9975/2008 and are administered by different institutions, therefore they are not followed by the same calendar as VAT or income tax.
This page explains the mechanism of the three taxes that most affect businesses, namely the turnover tax, the carbon tax on fuels, vehicle taxes, and the tax on packaging. For each, it explains who pays it, where it is paid, and how it is treated in accounting, while the applicable rates are taken from the relevant acts for each specific case.
Read also: Excise duty and mineral rent, administered by customs..
| Taxes | Who pays? | The moment |
|---|---|---|
| Excise tax on fuels | The importer and producer of fuel | Release |
| Carbon tax | The importer and producer of fuel | Release |
| Tax on used vehicles | Who imports the tool? | Customs clearance |
| Annual vehicle tax | Owner of the registered vehicle | Once a year |
| Tax on packaging | The manufacturer and importer of the packaged product | Import or production |
| Tax on insurance premiums | Insurance companies | The collected premium |
| Documentary stamp tax and stamps | Who performs the notarial or administrative act? | Action |
The middle column is the money-saving part. Many businesses pay—or are required to pay—a tax they don't owe because they haven't clearly defined their role as producer, importer, or trader.
The turnover tax and the carbon tax are applied to fuels as national taxes provided for in Law No. 9975/2008. Their basis is the quantity of the product put into circulation, measured in units, so they do not depend on the selling price and do not change when the price of oil changes.
The legal obligation falls on the importer and the fuel producer at the moment of placing it on the market. A business that merely consumes diesel or gasoline does not have a separate declaration, because the tax is already included in the pump price and is passed through as a cost along with the fuel.
For imports, the tax is liquidated in the customs procedure along with other customs duties. For domestic production, it is linked to the quantity produced by the production unit and reported to the institution that administers the obligation.
The rates per liter, by product, are set in the annex of the law. No. 9975/2008 and are updated with the annual laws of the fiscal package.
For a business that owns vehicles, obligations arise at three different times and are often confused with one another.
✔ On import, tax on used vehicles, linked to the vehicle's characteristics
Once a year, the annual vehicle tax is paid together with the technical inspection.
✔ On circulation, fuel taxes are included in the pump price.
The annual vehicle tax is paid at the road transport service counters, together with the vehicle's technical inspection. It is precisely this link that makes the tax less likely to be forgotten, because without payment the technical inspection certificate is not issued and the vehicle cannot be legally operated.
When the vehicle is on an operating lease, the annual tax remains the owner's obligation and is passed on to the business as part of the lease payment. When the vehicle is on a finance lease or lease-purchase agreement, the contract specifies which party pays it, so this point is checked before signing.
Read also: Which taxes are paid to the municipality and how is the property tax calculated?.
The packaging tax is applied to packaging materials as a national tax under Law No. 9975/2008. It relates to the material and the amount of packaging that enters circulation, not to the value of the product inside.
The importer and the manufacturer of the packaged product are affected, because the packaging enters the market through them. A trader who acquires packaged products and resells them does not have this obligation, even when the packaging physically passes through their warehouse.
In our practice, this tax is overlooked by food and beverage manufacturing businesses that transition from trading to manufacturing. With the role of producer comes an obligation that did not exist as a trader, and the transition often occurs without a review of the tax list.
| Taxes | Where is it paid? | Appears in e-Filing |
|---|---|---|
| Fuel taxes on imports | In the customs procedure | Not displayed |
| Tax on used vehicles | In customs clearance | Not displayed |
| Annual vehicle tax | At the road transport ticket offices | Not displayed |
| Tax on packaging | According to the implementing act, in import or in production | Needs verification |
| Documentary stamp tax and stamps | At the service counter or at the notary's office. | Not displayed |
The right-hand column explains a good part of the problems. The liabilities status in e-Filing does not cover customs duties, so an open customs liability goes unnoticed until a subsequent release is blocked.
National taxes are recognized as an expense when they satisfy the general rule of Article 48 of the Law.No. 29/2023, that is, when they are carried out in the interest of economic activity and documented. The real question is not whether they are recognized, but in which line item and in which year.
The annual vehicle tax is an expense of the period in which it is paid and is not added to the vehicle's value. The same logic applies to the deed tax, stamps, and small administrative fees, which are included in the year's operating expenses.
Import duties paid on the goods, including taxes on the imported product's packaging, are included in the purchase costs and remain in inventory until the goods are sold. If they are expensed directly, the period's margin is distorted and inventory is undervalued.
Fuel taxes aren't recognized separately because they aren't invoiced separately. They're included in the cost of fuel, and the only practical requirement is a fiscalized invoice issued in the business's name, along with a link between the consumption and the business activity.
Fines and interest for late payment of a tax are not recognized as a deductible expense because they are not incurred in the interest of the business. This is why a small forgotten liability costs twice as much: once as the payment itself and once as a nondeductible expense.
Read also: Which expenses are recognized and which are not..
These fees do not follow a common monthly calendar, so they are managed with a simple list reviewed once a year.
✔ Identify which of these taxes actually apply to you, based on your activity and role.
✔ Note which institution administers each one, because deadlines and systems vary.
✔ Check the customs status when importing, not just the tax status in e-Filing.
✔ Review the list whenever the activity changes, because transitioning from trading to manufacturing creates new obligations.
✔ Review the rates after each fiscal package, because the annex of Law No. 9975/2008 Frequently touched
The business shifts from trade to manufacturing or importing and does not review the list of taxes it is subject to.
The annual tax on assets is capitalized to the asset's value, whereas it is expensed in the period.
Import taxes paid on the goods go directly to expenses and are not included in inventory costs.
The packaging tax is not declared because it is considered an obligation only for large producers.
Customs duties are required in e-Filing, where they do not appear, and are discovered when a customs clearance is blocked.
The equipment lease agreements do not specify which party pays the annual tax.
The rates are taken from old web pages, while the law's annex has been changed by the fiscal package.
The late payment penalty is recorded as a deductible expense and increases the adjustment base at year-end.
Turnover and carbon taxes on fuels, vehicle taxes, packaging taxes, insurance premium taxes, and stamp duty. Which ones apply depends on the activity and role—producer, importer, or trader.
The importer and fuel producer at the time of placing on the market. The end consumer does not have a separate statement, because the tax is included in the pump price.
At the road transport service counters, together with the vehicle's technical inspection.
Yes, as an expense in the period in which it is paid, when the asset serves the business activity. It is not added to the asset's value and is not depreciated.
The manufacturer and importer of the packaged product, not the merchant who resells it.
Duties administered by customs and payments at road transport booths do not appear in e-Filing. For this reason, the customs status is checked separately before each import.
The list of taxes changes, because with the producer's role come obligations that the trader does not have, typically taxes on packaging and reporting related to the quantities placed on the market.
Because the rates of these taxes are set out in legal annexes that are affected by almost every fiscal package. The work rule at AlProfit is that a figure is published only after verification in the official text, complete with a date, and for your specific case the applicable figure is retrieved and documented.
Law No. 9975, dated July 28, 2008 “For national taxes,” as amended, with the rates set forth in the law's annex.
Minister of Finance Instruction No. 26, dated September 4, 2008, and Instruction No. 22/2015, as implementing acts of national taxes.
Law No. 29/2023 “On Income Tax,” as amended, Article 48 on the general rule for deductible expenses and Article 50 on expenses not recognized.
Decision No. 783/2011, identified in our register of vehicle tax acts, with status and figures to be verified.
Law No. 9632 of October 30, 2006 “On the Local Tax System,” as amended, on the division between the national and local levels.