The new Greek Tax, often referred to as TPP, will not be collected until procedures are fully defined. This will take place at some point in 2014. There will be a transition period during which no penalties will apply. Meanwhile, law 4256 came into effect on 14 April 2014. This introduces a considerable relaxation of procedures anticipating TPP.

Published 11 years ago, updated 6 years ago

THIS REPORT IS NOW OUT OF DATE. LATEST UPDATE HERE.

Previous report on the introduction of the new Greek Tax (TPP) by noonsite here [BROKEN LINK].

The following report by the Cruising Association – from http://cruising.org.uk/news/greektax

Port Police (PP, more correctly called “Hellenic Coast Guard”) throughout Greece have been told of the new procedures. We are still clarifying detail, but most simplifications we suggested have been implemented. So far, the following is clear:

• All EU boats cruising Greece have to have a DEKPA (These are the Greek initials for a “Cruising Bulletin” or “Private Pleasure Boat Maritime Traffic Document”). The  DEKPA remains permanently valid for that boat (we’re checking on the case for non-EU boats, and the under 10m case). If a boat arriving in Greek waters doesn’t already have a DEKPA, a new one will be issued for a fee.
• Once TPP is in force, the DEKPA will be used to register the boat, and also payments of TPP, using an on-line central registry.
• While the boat stays in Greece, the DEKPA only has to be presented to PP once a year (we’re checking what happens when only a month’s tax has been paid).
• For immigration control, boats should carry an up to date crew list with passport or ID numbers, to be shown on request. There is no need to have this authenticated.
• PP permission is no longer needed (a) when arriving in harbour (b) to haul out (c) to re-launch (d) to leave harbour (e) to change crew lists.
• To fish from a boat, licences are no longer required.
• The port police should otherwise only be contacted if there is accident or injury at sea.
• Port police have the right to visit the boat for the purpose of ensuring dues are paid.
• Certificates of insurance must be carried and must show revised limits (see below).
• Apart from local fees for electricity, water, and lines ashore, it is not yet clear what other fees will be due, or who will collect them.

New arrivals in Greece no longer have to use a port of entry, but must notify PP. Effectively this means entering at a PP manned port.

For a variety of reasons, if leaving Greek waters for another country, we think it will still be prudent to check out, especially for non-EU crews to exit the Schengen zone.

Insurance Certificates

Insurance certificates should cover the amounts listed below:

Ships of total tonnage smaller than 300 gt are obliged to have insurance for:

i) civil liability for bodily harm or death of the passengers and third parties because of collision, crash, sinking or any other cause. The insurance sum is fixed to fifty thousand

(50.000) euros per passenger and cannot be less than five hundred thousand (500.000) euros per event.

ii) civil liability for material damage of the passengers and third parties because of collision, crash, sinking or any other cause. The insurance sum is fixed to one hundred

and fifty thousand (150.000) euros.

iii) Cause of sea pollution. The insurance sum is fixed to one hundred and fifty thousand (150.000) euros.

b. The insurance contract is drawn up in Greek or English.

The old limits (which is what most policies currently cover) were €300,000 for bodily injury or death, €150,000 for third-party, and €90,000 for sea pollution. You should probably contact your insurers and get an updated insurance document before checking out with the port police (for your one year stamp).

TPP Details

The LOA defined in your registration documents will be used in calculations, rounded up to the nearest tenth of a metre.

The aim is to introduce TPP by the end of May, but that is uncertain. A period of transition will follow during which penalties are very unlikely.

Multiple methods for paying TPP are being arranged: on-line; through port police, tax offices and agents; and possibly through banks. Cash, credit or debit cards can be used by most collecting methods.

Boats stored ashore do not have to produce receipts for this tax – they are treated as if they were not in Greek waters. We have also asked if boats can be laid up (“put out of use”) afloat, and therefore not have to produce receipts. This may be possible if boats hand in their papers, and are moored in specified locations, such as registered marinas. The idea has been welcomed, but we wait for further news.

This tax applies to all boats, including non-EU boats. The intention is that non-EU boats will no longer pay the 3-month transit log fee.

There are no rebates for boats leaving Greek waters, whether hauling out or by going to another country.

Boats 12.1m or More

The full rate of tax for these boats will very rarely have to be paid. For a full calendar year, it is €(100 x LOA) – or €1,240 for a 12.4m boat. Two options exist to reduce this payment:

• Pay per month at €(10 x LOA) or €124 for 12.4m. This is recommended for boats spending less than seven months a year in the water. Seven months in the water (April to October) would then cost €868. It is not clear if it is possible to pay for 3 or 4 months ahead, or whether one payment each month will be needed.
• If the boat spends more than 11 months a year in Greek territory, (afloat or ashore) it pays 30% less than the full rate. That is the same as paying for 7 separate months (€868 for 12.4m) but more convenient and flexible. This may be a suitable option for full-time liveaboards

Boats over 12m which try to evade paying this tax face a harsh penalty if caught – they have to pay twice the full annual rate due.

We asked if “month” can be defined as a 30 day period from payment, rather than a calendar month. This is to avoid the start of month/end of month queues for launch or lift out. This is being investigated, but may not be feasible with the current payment software and system.

Boats 12m or Less

Boats of 12m and less pay a single fee on arrival in Greece or on launching. This will permit them to cruise for the rest of that calendar year in Greek waters. There are three bands: 7.1m to 8m, €200; 8.1m to 10m, €300; and 10.1m to 12m, €400.

The Greek ministry of Maritime Affairs and Aegean is aware that this rate may make some 12m boats avoid visiting Greece.