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TEPAH Tax Greece

Update June 2019: The Tepah Tax Web application is live (available in 2 languages: english and greek); Visit the electronic application eTEPAI website, create an account and read the user’s manual of Tepah Tax Electronic web application here.

Check out the Frequent Asked Questions here.

PS. The TEPAH tax (Recreational and Daily Tour Cruise Ships Fee) is applicable from 09th April 2019.

The TEPAH was postponed to 9-5-2019 as published at FEK B’ 1078/01.04.2019. Further to our last announcement concerning the implementation of the TEPAH and the numerous questions that we received, we would like to clarify the following. You have the choice to put your yacht “Out of Use”, or pay the tax. According to 2.4 in the FAQ (see attached) “Ships are exempt from payment of the TEPAH for as long as they are seized; classified as a traditional ship; decommissioned, or is at an “out of use” status (immobility) certified by the Port Authority.” This means that in order to be exempted from this tax you have to prove that the boat is not in use to the Port Police. An “out of use” status is not only for boats in the water which aren’t in use but for the boats on land as well. So, according to 6.4 and 6.5 in the FAQ, if you are not in Greece and not planning to come, you will need to authorize someone to submit to the Port Police the Registry of the boat and declare the boat as “out of use”. This authorization should be done by a Notary and translated in Greek. The Pleasure Craft Traffic Document (DEKPA) is not to be confused with the new tax. In order to issue or attest a Pleasure Craft Traffic Document (DEKPA), you need to pay at least the TEPAH for the month in which the form is issued or attested. From that point onwards, the TEPAH shall be paid as per the relevant clarifications. In order to issue a Transit Log, payment of the TEPAH is equally required. In the future, it will be launched a web platform for e-TEPAH.

Update by Ionian Marine, 3rd April 2019

TEPAH Tax is a Recreational and Daily Tour Cruise Ships Fee. The Cruising Fee will be applied to any boat exceeding 7 meters in length, cruising within the Greek territorial waters regardless of the flag (which remain in or enter Greek territorial waters), starting with 02.04.2019.

The Tepah Tax is paid in advance on a monthly or annual base. Yachts arriving within the month should pay the monthly amount for the current month, upon their arrival. The annual payments should be done in December (of the previous year) or January.

When the TEPAH Tax is due

  • ships entering Greek territorial waters must pay the TEPAH due either before, or at the latest on, their date of entry (e.g. in case a ship enters on 11 August, the August TEPAH is due either before 11 August or, at the latest, on 11 August).
  • ships remaining in Greek territorial waters must pay the TEPAH due before the beginning of each month of stay

How to pay the TEPAH Tax

The Tepah Tax can be paid:

  • online on the Tepah Tax Web application (available in english and greek); the eTEPAI electronic application is implemented for this purpose by the Independent Authority for Public Revenue. The payment of the TEPAH Tax could be done through the electronic application e-TEPAH, hosted at the IAPR website, with the issuance and use of payment code “e-Paravolo”.
  • at the Port Police
  • at the Customs office (for yachts flying a non-EU flag, along with the issuance of the Transit Log)
  • at the Tax office (For those keeping a Greek VAT no)

An e-registration system and payment system is planned, but not working yet. So they cannot pay that way. In theory they should put their yacht "Out of Use" if not using it. But as they are not there, they cannot do this. It is possible to appoint an agent to do this on your behalf, if you have left keys, ships papers, DEKPA etc. in Greece with the boatyard or marina. However, 19 days is very little time to get this organised. We have insisted that there is a transition period to give owners a chance. Fines for not paying on time will be 10 times the monthly rate.

The Greek Cruising Association

The TEPAH Tax

The Tax is to be paid monthly. Months run 1st to 30th. You pay for a whole month even for 3 days (i.e. enter Greek waters on the 27th May, and depart on June 30th is two months Tax). It’s possible to pay for several months at a time and in advance.

No tax is payable when the yacht is out of use. This exception requires the delivery of the yacht’s documents to the Port Police for an identical period.

Kindly note that the only information we have until now is that the tax will be applied from April this year, but only for the period that a boat is sailing. That means that all boats that are on the dry dock or in the water but not sailing, won't pay the tax but will have to hand the DEKPA and the official registration to the port authorities. Where and when you will pay is not clear yet.

The Port Authority, Leros Marina

7 - 8 m

Yachts with L.O.A. from 7,00 m to 8,00 m
16 Monthly
  •  

8 - 10 m

Yachts with L.O.A. from 8,00 m to 10,00 m
25 Monthly
  •  

10 - 12 m

Yachts with L.O.A. from 10,00 m to 12,00 m
33 Monthly
  •  

> 12 m

Yachts with L.O.A. > 12 m
8 per meter / Monthly
  • eg. For a 20 m yacht L.O.A., you will pay 160 €
Per Meter

Ships Liable to Pay the TEPAH Tax

  • private recreational ships
  • professional daily tour cruise ships under Law 4256/2014
  • professional recreational ships, chartered in full, under Law 4256/2014 (OG 92Α)
  • recreational ships, classified as a professional subject to laws applicable in another country

Ships Exempt from the TEPAH Tax

  • Professional ships used in Greece, pursuant to the provisions of domestic legislation, other than the provisions of Law 4256/2014
  • Ships that have been decommissioned or seized or classified as traditional or at an “out of use” status (immobility) which is certified by the Port Authority
  • Ships within the Greek territory but off-water, e.g. at a ship parking lot or in private premises, are not liable to pay TEPAI as not being in Greek territorial waters. (However, as soon as they enter such waters, TEPAI is immediately due)

Discounts

  • Advance annual payment 10%

    10% on advance annual payment, provided that the payment is made in January of the current year, or in December of the previous year to which it relates

  • Several months payment 10%

    several months, successive or not (e.g. for May, June, and August) is eligible for a 10% discount

  • Yachts > 12 m moored for the current year 20%

    for all yachts moored for the whole current year in Greece. Declaration is required by the management of the marina.

  • Charter yachts > 12 m 25%

    25% for all charter yachts bigger than 12 m in length

Penalties

Fines for not paying on time will be around 10 times the monthly rate, as follows:

  • from 7 to 8 m L.O.A. €190
  • from 8 to 10 m L.O.A. €300
  • from 10 to 12 m L.O.A. €400
  • > 12 m €1200

Good to know

The TEPAH (Recreational and Daily Tour Cruise Ships Fee) is applicable as of 09-5-2019. What does the ten-day deadline, until 18-5-2019, pertain to?

It pertains to:

  • The TEPAH payment for the month of May, for ships being already in Greek territorial
    waters on 09-5-2019;
  • The TEPAH payment for the year 2019 (months of May to December), for ships being already in Greek territorial waters on 09-5-2019. If you select this option, you may receive a 10% discount.

It should be noted that, in case the party responsible for the payment opts to pay only the TEPAI for May -rather than that of the entire year 2019- but the ship remains in Greek territorial waters for additional months, the TEPAI shall be payable for each month of stay in Greek waters (before the start of each month) or for multiple months at a time.

What is payable for ships entering Greek territorial waters on or after 09-5-2019?

Such a ship should pay at least the TEPAH for the month of May. The fee shall be payable prior to the ship’s entry into Greek waters or upon entry -at the latest.

Afterward, such ships shall pay TEPAH for each month of stay in Greek territorial waters, either on a monthly basis (before the start of the month); or for multiple months at a time. More details are provided hereinbelow.

The skippers could also register and pay the tax (the TEPAH) manually using a paper form (obtained by one of their members currently in Greece).

The form can be downloaded at this link.

If this happens, then it will be a case of filling in the form and taking it along with your DEKPA to the Port Police.  The Port Police will tell you how to pay – most likely by visiting the local bank, paying the cash by credit card and returning to the Port Police with the receipt.

Your receipt will then be entered on to your DEKPA/Transit Log and Registration document.

The online registration and payment system intended to be introduced and tested prior to the 2nd April, has still not been introduced.

Skippers are recommended to take several copies of the form to the Port Police.

Quick guide to paying TEPAI online

1.Registration Process

  • Go to https://www.aade.gr/polites/etepai
  • Click “Login to the application” to register
  • Change the language to English from the right top corner
  • Click the “Register” button for ETEPAI users
  • Fill in the short form and wait for your confirmation email
  • Click the HERE button in your confirmation email and login
  • Click the new application button (in green)
  • Fill out all the details that you can about your boat
  • Click the green button at the top right labeled Temporary Submitted
  • If this all looks correct then click the red Submit button
  • You will get an email with 2 attachments. Print them both off or save them as downloads, you will need to show these to the port police on arrival

2.Pay online the TEPAI Tax

Go to your online bank and enter:

  • Recipient bank: BNGRGRAA (Bank of Greece)
  • IBAN (field 59 of swift): GR1201000230000000481090510
  • Remittance information ( field 70 of swift): the 20 numbers (no letters, punctuation and spaces) of TEPAI payment code found in the confirmation email
  • Take a screenshot of the evidence
  • Press CONFIRM

A day later (up to 3-4 if over a weekend) you should see the money has left your account. Login back into your TEPAI account to see if the money has been received.

Tips and tricks:

The postcode field will only accept 5 characters – TL393 when it should be TL39 3PY. We just filled in the first 5 characters and this was accepted.

Unless you are Part 1 registered, you don’t need to put in Gross Registered Tonnage or Tonnage.

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