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Greek Cruising Tax update - no payments until April 2019

by 2 Dec 2018 10:56 UTC
Greek Cruising Tax - no payments until April 2019 ©

After years of uncertainty about this possible new cruising tax (the TEPAH), it was swiftly enacted and gazetted on Friday 16th November. The law states that all payments for yachts in Greek waters must be paid for within 10 days from the date of the announcement on the 26th November 2018.

Many yacht skippers who have their boats currently in Greek waters (the majority now back in their home country for the Winter) will be reeling following this announcement, uncertain of what to do next. How is this tax to be paid? Do I still have to pay if my boat is currently not being used? And many more questions.

Fortunately the UK Cruising Association (CA), who not only represent all their members but all international yachtsmen with their boats in Greece, are in communication with the Greek Finance Ministry addressing all the issues raised with the sudden enactment of this new tax.

See below extracts from the Google translation of this new law, and below that the summary of Issues by the CA.


Payment of TEPAH for pleasure boats and business day cruises that were in Greek territorial waters on 16 November 2018.

According to paragraph eight of the Thirteenth Article of Law 4211/2013, TEPAH is required for the stay in the Greek territory of recreational vessels and professional tourist days from the adoption of the above mentioned joint ministerial decision.

The terms used to apply the above provisions have the following meaning:

a. pleasure boat: is any vessel exceeding seven meters in length sailing or motorized, which may be used for recreational purposes by its general construction;
b. professional pleasure boat: is the recreational craft of up to forty nine (49) passengers for which a full charter contract is concluded;
c. private pleasure boat: is a recreational craft which is not a professional boat, in accordance with the provisions of paragraph b of this paragraph;
d. a professional tourist day boat: is the small craft or pleasure craft or the passenger tourist boat, which is in accordance with the provisions of Article 12 of Law 4256/2014, as well as, irrespective of the flag, for a trip of duration of up to twenty-four hours, exclusively for the purpose of sea recreation and passenger navigation through a predetermined program, taking in passengers from the rest of the world independently whether will land permanently in Greece or take passengers from Greece on the condition that they will land permanently in Greece or abroad or undertake a daily sea voyage trip to Greece. Greece having received its passengers from abroad and in order to complete their voyage (permanent disembarkation of passengers) abroad;
e. A traditional ship: is the prototype and each individual model of a historic ship in which there are elements of Greek civilization, as well as traditional Greek navigation, naval art and naval craftsmanship, since they have acquired cultural significance over time.

(paragraph one of Article 13 of Law 4211/2013).

The TEPAH is calculated per current year or current month from the payment date and is determined as follows:

  • for the total length of seven to eight meters, to sixteen euros per month,
  • for the total length of more than eight meters up to ten meters, at twenty-five euro per month
  • for the total length of more than ten meters and up to twelve meters, at 33 euro per month,
  • for the total length of more than 12 meters, per month eight euro, per meter, calculated from the first measure
The charge is reduced by 25% for professional pleasure boats and business day-boats, subject to exclusive business use.

(paragraph 3a of article 13 of Law 4211/2013).

From TEPAH (the burden of proof is borne by the person relying on it):

(a) decommissioned or seized vessels for the duration of their decommissioning or seizure;
(b) ships designated as "traditional" in accordance with the provisions of the Ministerial Decision Shipping and the Aegean 4200/08/15 / 14.1.2015 " Determination of the required supporting documents, as well as the more specific technical and detailed criteria for the designation of a professional or private pleasure boat as a traditional and any other related matter"
(c) ships in immobility. In this case, the immobilisation refers to the period of time that the Nationality Document or the Vessel Running Permit has been deposited with the Port Authorities, at the request of the debtor for the payment of the TE.P.A.H. person or his legally authorized person and the relevant entry in the Book of Immigration of the relevant Port Authority. In order to remove the immobility, proof of payment of TEPAH is provided.

For the calculation of TEPAH account shall be taken of the total length of the vessel shown on the nationality document or certificate of airworthiness or in the certificate of measurement or in the permit to operate a voyage.

The current reductions, deductions from TEPAH, are defined in Art. 5 of POL. 1210/2018.

Persons liable for the payment of TEPAH are:
(a) In the case of professional recreational craft and business tourism days, the shipowner or shipowner or his legal representative.
(b) In the case of private pleasure craft, the owner or the owner or its user.

The TEPAH is paid for each month of stay in Greek territorial waters. The payment is made before the beginning of the month for which the fee is due and may also cover more than one month.

For recreational craft or business tourism vessels entering Greek territorial waters for the first time within the month, the fee shall be paid at the latest on the date of entry for the whole of the current month.

The fee may be paid in one instalment for the entire year. In this case, payment is made either in December of the previous year or in January of this year.

For the payment of TEPA. a payment code of the "e-Fee" revenue category of Art. 2 of Decision No. C 1107473 Ex 2017 / 13-07-2017 ('2435), which is provided by the electronic application "e-Tepai / TEPAI" of the AADE, which is available on the web portal, at the request of the person liable for payment. Access to the application has certified and non-certified users of TAXISnet.

Only if an electronic payment code can not be issued, the payment to TEPAH takes place at any tax office. or Port Authority or Customs Authority, by completing and submitting the FORM " Form for the calculation and payment of TEPAH v. 4211/2016 ".

This FORM is used for the calculation and payment of TEPAH. The payment service records the information included in the submitted FORM in the e-TEAPI application.

According to Art. 9 " Transitional Provisions " of POL. 1210/2018:

"For the pleasure boats and professional tourist dayboats already in the Greek waters, on the date of application of this present law, the TEPAH shall be paid within ten (10) days from the date of this publication."

The publication of the decision in the Official Gazette. (B '5170) took place on 16 November 2018.

For the pleasure boats and professional tourist dayboats already in Greek waters, on November 16, 2018, TE.P.A.H. shall be paid in due time until 26 November 2018.

This article has been provided by the courtesy of

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