ec8c3a8b-91b7-4aa1-a82e-f24889895092
838917
Ειδική Δήλωση για τη Βεβαίωση και Είσπραξη του Τέλους Ταξινόμησης Οχημάτων
At a glance
Number of required documents
Description
The procedure concerns the submission of a special declaration for the assessment and collection of the registration levy on passenger cars, lorries and motorcycles.
Basic information
Competent body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Authority/Public body’s Unit responsible for the institutional framework of the procedure
Application
Application Type
Declaration
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Title
Special Declaration on the establishment and collection of the registration levy
What you will need
Means of authentication, identification and signature
Identification with TAXISnet codes
Output & Results
Output
Payment Document Production
Other information
Alternative titles
Supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles.
Official title
Supporting documents and formalities for determining and establishing the taxable value for the imposition of vehicle registration levy.
Languages supported
Greek, English
Categories
Trigger (submission method)
Application (digital)
C1, C4
ΔΔ
5
6
0
0
15
0
73401
No
268200
90060
Once
Identification with TAXISnet codes
383117
7171
Supporting document
The procedure concerns the submission of a special declaration for the assessment and collection of the registration levy on passenger cars, lorries and motorcycles.
0.00
0.00
2
4
0
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3 days}}
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1
Possession of passwords to enter software
The applicant must be a holder of a taxisnet code to access the ICISnet customs information system.
No
No
2
Of data provision
The person liable to submit the document of release for home use must submit the supporting documents for the determination of the taxable value electronically within 30 minutes. The document is then accepted and an MRN is assigned by the system.
No
No
3
Of data provision
When the ICISnet Excise Duty Subsystem is out of operation, the documents supporting the determination of the taxable value must be submitted in hard copy together with the Special Declaration. When the electronic application for the submission of documents is out of service, the liable person shall send the documents to the customs office using alternative shipping methods. When the ICISnet electronic system or the electronic application is restored, the taxable person must also submit the documents determining the taxable amount electronically.
Alternative condition of
1
Yes
Yes
1
Statement of Equipment and Value (SEV) / Statement of Equipment (SE)
Declaration
Statement of Equipment and Value (SEV) / Statement of Equipment (SE)
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Notes:
This concerns passenger vehicles, goods vehicles up to 3.5 tonnes, as well as vehicles referred to in points (e) and (h) of Article 123(1) of Law 2960/2001.
The Statement of Equipment and Value / Statement of Equipment is prepared in accordance with the respective models of Annexes I and II of Ministerial Decision No A1203/19 (Government Gazette, Series II, No 1933), as amended and in force by the person liable for the payment of the registration duty and the submission to the competent customs authority of the document of release for home use in the form of a declaration, includes all the identification details of the vehicle, including the basic and optional equipment (EXTRAS), as the case may be, as well as any necessary data for the determination of the taxable value.
Document submitted under requirements:
Yes
Document’s requirement:
Technical
No
9429
2
Invoice
Tax certificate
Invoice
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Notes:
Purchase invoice for vehicles imported from third countries, or acquired from another EU Member State, or purchase agreement in the case of purchase of the vehicle by a private person.
Document submitted under requirements:
No
No
7259
3
A certificate by either the manufacturer or an official agency abroad or in Greece indicating, per code and description, the items of extra equipment of the vehicle, always in a distinct manner, with relevant reference to the chassis number and the issue thereof, or an equipment card, based on the chassis number of the vehicle, from drivers/vehicle equipment databases.
Certificate
A certificate by either the manufacturer or an official agency abroad or in Greece indicating, per code and description, the items of extra equipment of the vehicle, always in a distinct manner, with relevant reference to the chassis number and the issue thereof, or an equipment card, based on the chassis number of the vehicle, from drivers/vehicle equipment databases.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Notes:
This concerns passenger vehicles, goods vehicles up to 3.5 tonnes, as well as vehicles referred to in points (e) and (h) of Article 123(1) of Law 2960/2001.
Document submitted under requirements:
Yes
Document’s requirement:
Technical
No
9703
4
Copies of the certificate of conformity, the type approval, or the type approval communication form, or the certificates of carbon dioxide emissions and the exhaust emission standard, as appropriate.
Certification
Copies of the certificate of conformity, the type approval, or the type approval communication form, or the certificates of carbon dioxide emissions and the exhaust emission standard, as appropriate.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Document submitted under requirements:
No
No
3603
5
Photocopies of the original foreign registration documents (registration certificate).
Vehicle license
Photocopies of the original foreign registration documents (registration certificate).
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
Notes:
To be submitted for used vehicles
Document submitted under requirements:
Yes
Document’s requirement:
Technical
No
9039
6
Solemn declaration under Law 1599/1986
Solemn Declaration
No
7320
Law
120,121,123,124,126
2960
2001
265
Α
Decision of an Independent Authority
1203
2019
1933
Β
Description
Decision of the Director of the Independent Authority for Public Revenue (IAPR) entitled ‘Supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20190201933
Decision of an Independent Authority
1446
2019
4593
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20190204593
Decision of an Independent Authority
1477
2019
5086
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20190205086
Decision of an Independent Authority
1041
2020
1051
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20200201051
Decision of an Independent Authority
1145
2020
2450
Β
Description
Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20200202450
Decision of an Independent Authority
1207
2020
4175
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20200204175
Decision of an Independent Authority
1238
2021
5135
Β
Description
Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20210205135
Ministerial Decision
1184721
2016
4488
Β
Decision of an Independent Authority
1437
2019
4443
Β
Circular
2101
2019
Description
Circular Order of the Director of the IAPR (Internet Posting No: ΩΘΒΘ46ΜΠ3Ζ-ΔΥ5): ‘Notification of Decision No A.1203/16-5-2019 of the Director of the IAPR regarding the supporting documents and formalities for the determination and establishment of the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://diavgeia.gov.gr/doc/%CE%A9%CE%98%CE%92%CE%9846%CE%9C%CE%A03%CE%96-%CE%94%CE%A55
ΑΔΑ
ΩΘΒΘ46ΜΠ3Ζ-ΔΥ5
Circular
1112222
2019
Description
Circular Order of the Director of the IAPR (Internet Posting No: Ψ4ΒΤ46ΜΠ3Ζ-6ΒΙ): ‘Provision of clarifying instructions for the application of Decision No. A.1203/16-5-2019 Director of the IAPR (Government Gazette, Series II, No 1933/29-5-2019/Internet Posting No: ΨΓΙΡ46ΜΠ3Ζ-Ζ4Π) entitled ‘Supporting documents and formalities for the determination and establishment of the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://diavgeia.gov.gr/doc/%CE%A84%CE%92%CE%A446%CE%9C%CE%A03%CE%96-6%CE%92%CE%99
ΑΔΑ
Ψ4ΒΤ46ΜΠ3Ζ-6ΒΙ
Circular
5041345
2013
Decision of an Independent Authority
1016
2025
527
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2025/20250200527.pdf
Decision of an Independent Authority
1043
2025
1257
Β
Description
‘Amendment to Decision No Α.1203/16-5-2019 (Government Gazette, Series II, No 1933/29.05.2019) of the Director of the Independent Authority for Public Revenue on the supporting documents and formalities for determining and establishing the taxable value for the imposition of the registration levy on motor vehicles and motorcycles’.
Legal references
https://search.et.gr/el/fek/?fekId=778808
1
Receipt of the special declaration for the establishment and collection of the registration levy
Responsible for Implementation
Customs Authority
Μethod of Implementation
Software action
Description
The competent customs authority receives electronically the release for home use document for the establishment and collection of the registration levy from the person liable under Article 130(1) of Law 2960/2001, with all its data (MRN, registrations of the person liable for submission, posting of accompanying/supporting documents and results of a risk analysis).
No
No
2
Hazard analysis, low risk
Responsible for Implementation
Customs Authority
Μethod of Implementation
Software action
Description
A risk analysis is carried out automatically by the system.
Notes
In cases where the system assigns a low risk level, the declaration is routed for payment.
Yes
No
3
Risk analysis, check
Responsible for Implementation
Customs Authority
Μethod of Implementation
Inspection
Description
Where a check is decided, the competent customs authority shall check and verify the particulars of the customs document on the basis of the supporting documents provided in the release for home use document and those resulting from the physical check, where necessary.
Yes
No
4
Establishment/determination of taxable value
Responsible for Implementation
Customs Authority
Μethod of Implementation
Action of the executive / co-competent body
Description
The competent Customs Regions shall retrieve, via the ICISnet Customs Information System, the release for home use document and the accompanying supporting documents and, after they have established/determined the taxable value, in accordance with Article 126(1) of Law 2960/2001, shall enter the taxable value in the relevant field on the release for home use document.
Notes
Indicate the method for determining the value (published price lists or unpublished/unavailable price lists) that was finally applied in order to determine the value. In addition, where Article 9 of Decision No A.1203/2019 applies, the Customs Region shall indicate in the ‘Comments’ field the specific case of that article which was used to establish the value, as well as any findings or additional information relating to the verification/establishment or determination of the taxable value.
Yes
No
5
Taxable value of passenger vehicles (Tariff Heading 8703)
Responsible for Implementation
Customs Authority
Μethod of Implementation
Action of the executive / co-competent body
Description
The taxable value for the imposition of the registration levy on passenger cars is determined on the basis of the retail price of sale before tax, as per type, variation, and version, as it arises from the price lists submitted to the competent customs authority by the official car agents/distributors, including the value of the extra equipment thereof.
For second-hand passenger cars, the above retail price of sale before tax of a new passenger car, similar in terms of make, type, variation, and edition, with the same equipment, is taken into account, at the time of placement thereof in the international market, after such price is reduced by the depreciation rate set depending on the age and the category of the vehicle body.
The taxable value, after the above depreciation, is further reduced by a rate of 0.10 for every additional 500 km travelled above the annual average. Depreciation based on kilometres travelled may not exceed 10% of the value assessed following the above depreciation.
The annual average of kilometres travelled is set at fifteen thousand (15 000). The total depreciation, including depreciation due to kilometres travelled above the average, may not exceed 95%.
Notes
A detailed motor vehicle table of rates of depreciation due to age and category of vehicle body of second-hand passenger cars’ is available on the portal of the customs service.
Yes
No
6
Taxable value of lorries (Tariff Heading 8704)
Responsible for Implementation
Customs Authority
Μethod of Implementation
Action of the executive / co-competent body
Description
The taxable value is determined based on the retail price of sale before tax, for open and closed lorries of up to 3.5 tonnes, and for the bases thereof. Similarly, for motor vehicles, with a combined weight of up to 3.5 tonnes, equipped by their manufacturer with a separate closed cabin with two series of seats for the driver, the front passenger, and the passengers, and a separate open area for loading goods of heading 87.03.
For second-hand vehicles, the retail sale price before tax is reduced based on the evidence held by the competent customs region, and the final taxable value is set by that service.
For lorries with a combined weight of over 3.5 tonnes, and the bases thereof, the taxable value arises from the sum of the following items:
a) the actual paid or payable value for new vehicles. For second-hand lorries, the price set by the competent customs region based on the evidence held by that service is taken into account. Such imputed value may not be lower than the actually paid or payable value (purchase price).
b) The import duties actually paid.
c) The incidental expenses incurred by vehicles, such as commission fees, brokerage fees, loading, unloading, insurance fees, and costs of transfer into Greece.
Yes
No
7
Taxable value of motorcycles (Tariff Heading 8711)
Responsible for Implementation
Customs Authority
Μethod of Implementation
Action of the executive / co-competent body
Description
The taxable value is determined by the following elements:
a) The actually paid or payable value for new motorcycles, while for second-hand ones, the value of wholesale sale of the relevant motorcycle type at the time of placement thereof in the international market is taken into account, after such price is reduced due to normal wear and tear, or due to any other cause, in accordance with the percentages set out in Article 124(2) of Law 2960/2001.
The imputed value may not be lower than the actually paid or payable value.
b) The import duties that are actually paid for motorcycles originating from non-EU countries.
c) The incidental expenses incurred by motorcycles, such as commission fees, brokerage fees, loading, unloading, insurance fees, and costs of transfer into Greece.
Yes
No
8
Creation of a payment order.
Responsible for Implementation
Competent Employee
Μethod of Implementation
Software action
Description
Once the result of the check is entered into the ICISnet system by the competent auditor, DEFK will appear in the status ‘subject to payment’. In the case of a DEFK declaration, the document enters directly into this status.
No
No
9
Electronic forwarding of the excise duty declaration, through the system.
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
The declaration: (a) in the case of cash payment, it is forwarded electronically with the necessary information, through the System to the competent department and the transactor is notified through the System of the amount owed; (b) in the case of electronic payment, the relevant payment ID is generated by ICISnet, which is recoverable by the transactor through the option ‘Electronic Payments’.
No
No
10
Collection of taxes and issuance of proof of collection
Responsible for Implementation
Customs Authority
Μethod of Implementation
Manual Action
Description
In the event of physical payment, the competent officer (cashier) will collect the total amount of the DEFK declaration by issuing the relevant collection receipt and validating the payment. The DEFK declaration shall appear in the system in ‘finalised’ status. If electronic payment has been selected as the method of payment, the transactor shall draw from the ‘Electronic Payments’ subsystem of ICISnet the electronic payment ID for the DEFK declaration, shall pay remotely through the banking system the amount due and shall print the relevant receipt from the ICISnet online system. Once the payment bank has updated the ICISnet system, the DEFK declaration shall be finalised.
No
No
11
Classification Certificate
Responsible for Implementation
Competent Employee
Μethod of Implementation
Software action
Description
Upon completion of the payment, the customs official shall select the action ‘Print Vehicle Certificate’ (which is not printed) in ICISnet and shall automatically initiate the digital transmission of the Classification Certificate data, on the same day, to the Special Electronic Application, https://drivers-vehicles.services.gov.gr/ (of the Ministry of Infrastructure and Transport) for its further use by the recipient of the vehicle (carrying out transfer operations for the vehicle, payment of the transfer fee and vehicle licence fee for the issue of the first registration permit).
No
Yes
Excise duties – Motor vehicles – Consumption tax products
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