FAQs


  • Registration tax-free import/receipt of a car by handicapped Greek citizens
  • Beneficiaries

    The beneficiaries are Greek citizens or nationals of the EU aged as of four years old (4) up to seventy (70) years old that fall within one of the following categories of disabilities:

    • Complete paralysis of the lower or upper limbs or am bilateral amputation of them. 
    • Movement disability of one or both lower limbs, having total disability percentage of 67%. 
    • Movement disability of one or both lower limbs, with participation of one or both upper limbs having a total disability percentage of 67%, out of which a percentage of at least 40% disability concerns one lower limb. 
    • Total blindness in both eyes, having a disability percentage of 100%. 
    • Mental retardation, with an intelligence quotient below 40%. 
    • Autism accompanied by epileptic crises or mental retardation or an organic psychic syndrome, having a disability percentage of 67% and above and being incapable of working.
    • Thalassaemia or haemophilia. 
    • Renal deficiency at the final stage and persons who have had a kidney transplanted.

    The car must be of an antipollution technology.

    Submitted documentation

    A positive decision issued by the First Degree Health Committee of the Prefecture seated at the place of the beneficiary’s permanent residence.

    Extent of the registration tax exemption

    The exemption includes both the registration tax and the road tax. The V.A.T., as well as the import duty (in the event the car is imported from any third country outside the European Union), should be duly paid.

    Procedure

    The registration tax exemption is granted by the competent customs authorities upon: 

    • Submission of the First Degree Health Committee’s positive decision. 
    • Filing of the relevant application, clearance, as well as a solemn declaration through which the handicapped certifies that has not received any other car in the past under the same provisions.

    Remarks

    The registration tax-free car must be of an engine up to 1.650 cc. Exceptionally, the handicapped beneficiaries having complete paralysis of the lower limbs or am bilateral amputation of them with a disability percentage of 80% are entitled to receive a registration tax-free car up to 2.650 cc., and the handicapped beneficiaries having complete paralysis of the lower limbs or am 20 bilateral amputation of them with a disability percentage of 100% are entitled to receive a registration tax-free car up to 3.650 cc.

    However, the beneficiaries of a car up to 1.650 cc may receive a car of an engine exceeding the 1.650 cc, upon payment of a percentage of the registration tax corresponding to such car (i.e. 30% of the respective registration tax for those cars having engine 1.650 cc up to 2.000 cc and 58% of the respective registration tax for cars having engine above 2.000 cc). In this case, road tax should duly paid.

    The car received may be also driven by one or two other persons, however the handicapped should get on it as well, upon customs authorities’ prior permission issued upon handicapper’s request, whereby are mentioned the persons that are going to drive the car and same should not reside far from the handicapper’s residence. The car may be driven even without the beneficiary getting on it, under exceptional or urgent circumstances or in the event the driving takes place exclusively for servicing the needs of the handicapped.

    The use of the car for any other reason –than servicing the needs of the handicapped- involves the imposition of penalties.

    In the event the car ceases for any reason whatsoever to be used for the needs of the handicapped, the registration tax due must be paid within six (6) months or said car must be transferred to another beneficiary or must be abandoned in favour of the State.

    The car can be transferred after the lapse of five (5) years as of the registration tax-free receipt, upon payment of the 30% of the corresponding registration tax, following the prior approval of the Customs Directorate of Attica (St. Nikolaos sq. - Piraeus). In such case, however, the handicapped will not be able to import any other car under the same registration tax free provisions.

    Before the lapse of the seven (7) year time-period as of the receipt of the car following same provisions, said car can be transferred whenever, upon payment of the total amount of the respective registration tax, following the prior approval of the Customs Directorate of Attica. In such case, however, the handicapped maintains the right to receive another registration tax-free car, under the same provisions, provided that all other conditions are met.

    On the contrary, if the transfer or the change of use of said car takes place after the lapse of seven (7) years as of its tax-free receipt, then the car is freely transferred and the handicapped has the right to receive another registration tax-free car, under the same provisions, provided that all other conditions are met.

    The restriction of the seventy (70) years old age-limit, applies only when such right is exercised by the beneficiary for the first time. Consequently, for beneficiaries, who have already received a car, this one can be replaced following same provisions, due to wear and tear, destruction or due to any other reason -except theft-, even above the age-limit of seventy (70) years old.

  • Registraion tax-free import/receipt of a car by handicapped citizens of other member-states of the European Union
  • Registration tax-free import/receipt of a car by handicapped Greek immigrants
  • Registration tax-free import/receipt of a car by disabled due to war, by fighters of the National Resistance and the Democratic Army
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