# Greek VAT Number (AFM / ΑΦΜ) Check, Format & Rates 2026
> Instant sub-1ms offline checksum validation, syntax verification, and 2026 tax rate lookup for Greece (EL) VAT numbers.

- **Canonical URL:** https://stanzaapi.com/tools/vat-validator/vies/greece-el
- **Governing Standard:** EU Council Directive 2006/112/EC (European Commission Taxation & Customs Union (VIES))
- **Latency:** <1ms Edge
- **Privacy:** In-memory execution only (zero data stored or logged)

## Technical Overview & Governing Rules
In Greece, the Value Added Tax (VAT) identification number begins with the country prefix 'EL', followed by the national format: 9 digits (AFM number).

The number format is governed by national tax authorities and verified via strict syntax and structural pattern matching.

For 2026 tax calculations, the standard VAT rate in Greece is 24%, with applicable reduced rates of 13%, 6%.

## Specification Matrix
| Parameter | Value | Details |
| --- | --- | --- |
| Country Prefix | EL | ISO 3166-1 alpha-2 / VIES code |
| Local Identifier Name | AFM (ΑΦΜ) | National statutory tax terminology |
| Format Structure | 9 digits (AFM number) | National syntax specification |
| Checksum Algorithm | Format & regex validation | Offline check digit formula |
| 2026 Standard VAT Rate | 24% | Standard statutory rate |
| 2026 Reduced VAT Rates | 13%, 6% | Applicable reduced & super-reduced rates |

## Standard JSON Response Model
```json
{
  "valid": true,
  "countryCode": "EL",
  "countryName": "Greece",
  "vatNumber": "EL123456789",
  "syntaxValid": true,
  "checksumValid": true,
  "rates": {
    "standardRate": 24,
    "reducedRates": [
      13,
      6
    ],
    "effectiveYear": 2026
  }
}
```

## Frequently Asked Questions & Edge Cases
### Q: What is the standard VAT rate in Greece for 2026?
**A:** The standard VAT rate in Greece is 24%. Certain qualifying goods and services are eligible for reduced rates of 13%, 6%.

### Q: What is the official structure of a Greece (EL) VAT number?
**A:** A valid Greece VAT number begins with the country code 'EL', followed by 9 digits (AFM number). Known locally as AFM (ΑΦΜ), it is used for domestic invoicing and intra-EU cross-border trade.

### Q: Can Greece VAT numbers be validated offline without VIES downtime?
**A:** Yes. Our API executes deterministic mathematical checksums and regex format rules at the Cloudflare edge in <1ms, shielding your checkout flow from slow or offline European Commission VIES servers.

### Q: How do I verify if a Greece company is eligible for cross-border zero-rated B2B invoicing?
**A:** Under EU Directive 2006/112/EC, intra-community supply of goods and services is zero-rated when both seller and buyer have valid VIES VAT registrations. Validating the Greece VAT check digit and syntax confirms compliance prior to transaction settlement.