Legal frame
Governing: law 4211/2013 art. 13; law 4926/2022 arts 8–9, 12–14; ΚΥΑ 3133.1/47821/2024; ΑΑΔΕ Ε.2006/2026 and Ε.2073/2024 (secondary copies). Builds on: L4.1.
ΤΕΠΑΗ — the cruising fee
Every private or professional pleasure vessel over 7 m in Greek waters pays the ΤΕΠΑΗ, whatever its flag (law 4211/2013 art. 13).
| LOA | Monthly fee |
|---|---|
| over 7 m to 8 m | EUR 16 |
| over 8 m to 10 m | EUR 25 |
| over 10 m to 12 m | EUR 33 |
| over 12 m | EUR 8 per metre |
- 25 % off for professional vessels in exclusive professional use; 10 % off for 12 months paid in advance (December or January).
- Unpaid: the yacht can be barred from sailing; fine EUR 1,100 for vessels over 12 m.
- Example: a 52 m professional yacht pays 52 × 8 = EUR 416 a month, or EUR 312 with the 25 % reduction.
Τ.Ε.Π.Α.Δ.Α.Χ. — the foreign-law charter fee
Foreign-flag professional yachts not registered in the e-Μητρώο pay the Τ.Ε.Π.Α.Δ.Α.Χ. per charterparty for the days in Greek waters (law 4926/2022 art. 9), rounded up to the next EUR 100.
- Charter Permission (both ends in Greece): EUR 500 + days × GT rate (EUR 30–150 a day).
- Permission Plus or a charter that only cruises through Greece: EUR 500 + days × (GT rate + length rate, EUR 30–18,000 a day). For cruise-through charters there is no day cap.
Worked example, 52 m, 480 GT, 7 days: Charter Permission 500 + 7 × 45 = 815 → EUR 900; Permission Plus 500 + 7 × (45 + 2,600) = 19,015 → EUR 19,100. The length rate is what makes one-end-in-Greece charters expensive.
VAT in one table
| Situation | Rate |
|---|---|
| Crewed charter (ναύλωση με πλήρωμα) | 13 % — treated as passenger transport |
| Bareboat use | 24 % |
| Owner's self-use of a professional yacht | 13 % if crewed, 24 % if not, on all related costs |
Illustration: a EUR 70,000 crewed week carries EUR 9,100 at 13 %; a EUR 20,000 bareboat week carries EUR 4,800 at 24 %. Effective-use rules and the Charter Permission's "VAT at 70 %" wording have open questions — leave VAT to the agent and see Foreign-Flag Superyachts in Greece.
The four digital systems
| System | For | Live |
|---|---|---|
| e-CharterPermission | Art. 8 permits, fee and VAT payment | 29 Dec 2023 [secondary] |
| e-Ναυλοσύμφωνο | Charterparty data before departure, Greek- and EU-registered yachts; bilingual model charterparty | 14 May 2026; paper to 30 Jun 2026 [secondary] |
| Transit Log on myAADE | Non-EU private yachts (and EU with duties unpaid) | 5 Aug 2024 |
| eTEPAI | ΤΕΠΑΗ payment | In use |
Since law 5111/2024 (art. 41), non-EU private yachts holding an Unlimited Transit Log clear like EU private yachts.
CAUTION — Crew do the filing In practice the captain or mate uploads the passenger and crew list and files the charter before departure. A missing filing is a crew problem at the next Port Authority.