A. PARENTS WITH MANY CHILDREN

1. Conditions – Extent of defect

Parents with many children who have at least four (4) minor or dependent children are entitled to acquire a passenger car up to 2,000 cc without being subject to registration tax. For cars over 2,000 cc, the exemption is limited to 50% of the registration tax. Finally, they are not exempt from VAT.

Protected members are considered to be:

a) Children who are studying in recognized schools and educational institutions in Greece or abroad or fulfilling their military obligations and have not reached the age of 25,
b) Disabled children with a disability of sixty-seven percent (67%) and above, aged four (4) years and above, single, divorced or widowed, provided that they do not fall into the other categories of persons entitled to receive a passenger car with exemption from the registration fee.

2. Supporting Documents – Procedure

The exemption is provided only once and for one car per family and is granted directly by the competent customs authority upon presentation of:

a) Family status certificate from the Municipality or Community.
b) A solemn declaration that they have not received another car with the same provisions and
c) In the event of divorce, a final court decision from which it will emerge that the person concerned has parental responsibility and custody of the children from the previous marriage.

The possibility of partial replacement of the car is provided only in the event of its total destruction, upon presentation of the required supporting documents.

There is a possibility that the above exemption may be granted for a second and final time after five years from the date of exercise of this right, provided that the family status certificate shows that the interested parents have at least four (4) minor children at the time of customs clearance of the car.

3. Observations

The car must be used exclusively for personal and family use of the parents with many children and it is prohibited to transfer or grant it in any way before three (3) years have passed, without the permission of the competent customs authority and before the registration fee applicable at the time of the transfer or the difference between this fee and the registration fee that has been paid has been paid.
The car may only be driven by both parents and their unmarried children without requiring prior approval from the customs authority.

B. PARENTS WITH THREE CHILDREN

1. Conditions – Extent of defect

Parents with three children from the same or different marriages are entitled to receive a passenger car up to 2,000 cc with a 100% exemption from the registration fee from 2008 onwards. For cars over 2,000 cc, the exemption rate is 50%. The car must be of anti-pollution technology, while VAT is paid as normal.

VAT as well as import duty (in case of importing the car from a country outside the EU) are paid as normal.
The car must be of anti-pollution technology.

The following categories of parents with three children are eligible:
a) Greek citizens permanently residing in Greece,
b) expatriate foreigners who permanently reside in Greece and hold an expatriate card,
c) citizens of Member States of the European Union who reside permanently in Greece,
d) citizens of other States who reside legally and permanently in Greece and are parents of children of Greek citizenship.

2. Supporting Documents – Procedure

The exemption is provided only once and for one car per family and is granted by the competent customs authority upon presentation of:

a) Family status certificate from the Municipality or Community.
b) A solemn declaration that they have not received another car with the same provisions or the provisions for large families.
c) In the event of divorce, a final court decision from which it will emerge that the person concerned has parental responsibility and custody of the children from the previous marriage.

The possibility of partial replacement of the car is provided only in the event of its total destruction.

3. Observations
The car must be used exclusively for personal and family use of the parents with many children and it is prohibited to transfer or grant it in any way before three (3) years have passed, without the permission of the competent customs authority and before the registration fee applicable at the time of the transfer or the difference between this fee and the registration fee that has been paid has been paid.
The car may only be driven by both parents and their unmarried children without requiring prior approval from the customs authority.

Greek legislation provides significant relief for families with many children

Who is entitled to the exemptions and under what conditions?

The documents you need to apply for exemption