VAT rates for goods and services are determined by the provisions of article 21 and annex III of the Greek VAT Code (Law 2859/2000), as cited below. In summary, to help our members us better understand, we point out the following:

1. For the islands of Lesvos, Chios, Kos, Leros and Samos, the VAT rate falls by 30%, which means that the standard 24% VAT rate falls to 17% for goods which:
i. are located on those islands and are delivered by a subject located on those islands;
ii. are shipped for sale to those islands by a person liable to VAT, located at any part of Greece, to a buyer liable to VAT or a legal person non-liable to VAT, located on those islands;
iii. are sent or shipped to a person liable to VAT or a legal person non-liable to VAT, located on those islands, as part of an intra-Community acquisition of goods;
iv. are imported to those islands, at the moment VAT becomes chargeable.
Therefore, private individuals (persons non-liable to VAT) persons non-liable to VAT.

2. In case we invoice remotely provided services, we inform consumers that the standard 24% VAT rate applies regardless of the area, in accordance with the provisions of the VAT Code (Law 2859/2000) since the services are provided remotely by our company. This category includes shipping costs, which are probably invoiced on sales notes.

Right of Withdrawal
(1) If the customer is a natural person (consumer) making a purchase for personal use rather than for business, the customer has the right to withdraw from that transaction within 14 calendar days, by returning the product in its original packaging at his/her own expenses, in accordance with article 4, par. 10 of Law 2251/1994.

Guidelines on how to exercise the right of withdrawal
Right of withdrawal as per article 4, par. 10 of Law 2251/1994
You may withdraw without reason from a distance sales transaction within 14 calendar days, by returning the product in its original packaging. This right is effective as of the day these guidelines are received in writing, and certainly not before the products have been delivered (as per article 4, par. 9 of Law 2251/1994). Sending a statement of withdrawal or returning the products within 14 calendar days shall be deemed sufficient for exercising the right of withdrawal in a timely manner. The statement shall be sent in writing either by registered mail to the following address: XPATIT S.A., 26th km Marathonos Ave., 19009 Rafina, Greece, or by email at This email address is being protected from spambots. You need JavaScript enabled to view it. or by fax: 2118000314.
Products shall be returned at the customer’s expenses or by the customer in person at the following address: 26th km Marathonos Ave., Rafina, Attica.
For your best service, you may contact our company on +30 22940 99154 - 211 8000313
(2) The right of withdrawal as per article 4, par. 10 of Law 2251/1994 shall not apply:
- in case the price of a product has been paid at our physical store (XPATIT S.A.) and the product has been received from the physical store, since the sales transaction is not considered as distance-made in this case;
- in case the delivered products have been custom-made according to the customer’s specifications or personal requirements, or if they cannot be returned by shipment due to their particular nature.
(3) In case the right of withdrawal has been exercised in a timely manner and provided the product has been returned to XPATIT S.A., the customer shall receive a credit note equal to the price of his/her purchase, which shall be paid by XPATIT S.A. in the same way as the customer paid the price without undue delay. In case the customer has paid in cash, XPATIT S.A. shall pay the amount due by bank transfer. It is expressly agreed, and the customer irrevocably authorizes and consents hereto, that XPATIT S.A. may deduct from the refund any return fees payable by the customer, any compensation in case of damage or compensation of the product value in case of a worn or damaged product caused by the customer’s actions, and any restorage costs (i.e. 10% of the final value of the product on the day of initial pricing, with minimum restorage fee €5.00 – the value will be demonstrated by the relevant invoice) which shall be deducted from all refunds. In any case, XPATIT S.A. may claim any loss of money in any lawful way (for example, either return fees or due to worn or damaged products).
(4) A customer may exercise the right of withdrawal within the lawful time limits and return the product at XPATIT’S physical store as well.
Attention!
Any provisions on contracts concluded away from business premises shall not apply to contracts where consumers pay less than €30 (article 3a, par. 4, Law 2251/1994).

STATEMENT OF WITHDRAWAL