Handicapped Greek immigrants and workers abroad with residence and work (abroad) for a time period at least two (2) years, can receive the car, which is brought from abroad and is intended for their needs, free from registration tax.
2. Submitted documentation
The positive decision issued by the First Degree Health Committee of the Prefecture, seated at the place where the beneficiary has his permanent residence in Greece, through which derives that due to the specific nature of disability, walking is impeded.
3. Extent of the registration tax exemption
The exemption covers the registration tax. The V.A.T. at the import, as well as the import duty (in the event the car is imported from a third country outside the European Union), should be duly paid.
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 stating that the handicapped has not obtained any other car in the past under the registration tax-free provisions. Upon receipt of the car, the beneficiaries should produce before the competent customs authorities, an additional certificate issued by the competent Greek Consulate at their place of work, which mentions the full details of the imported car and additionally certifies their continuous residence and work abroad for a time period of at least two (2) years, as well as the reason of their disability and the fact that they return to Greece for final settlement.
The registration tax-free car must be of an engine up to 1.650 cc. Exceptionally, the paraplegic and the handicapped with a disability percentage of 100% are entitled to receive a registration tax-free car of a higher engine capacity. 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 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). 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.