FAQs


  • Registration tax-free import/receipt of a car by handicapped Greek citizens
  • 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
  • 1. Conditions  

    As disabled in the war are conrsidered:

    • the officers and soldiers at war
    • the officers and soldiers of the three corps of Armed Forces, the Security Corps, the Fire Brigade and the Harbour Police Corps and the rural policemen 
    • the customs officers commissioned to the prosecution of smuggling, who are considered incapable for service, as a consequence of an injury or disease on duty and due to this reason they receive pension, 
    • the citizens who rendered disabled as of 21/4/1967 until 23/7/1974, due to their actions against the dictatorial regime. 
    • the fighters of the National Resistance, who rendered themselves disabled as a consequence of an injury on duty or due to their imprisonment and enclosing in the conqueror’s camps or due to a disease resulting from the armed fights against the conqueror or from their enclosing in prisons and camps. 
    • the fighters of the Democratic Army, provided that they were rendered disabled due to their capacity. 
    • non-combatant of laws 812/43 and 1863/89.

    2. Submitted documentation - Procedure

    For the registration tax-free receipt of the car, the beneficiaries will submit the following documentation before the competent customs authorities: 

    • an application, stating the full particulars of their identity, the place of their permanent residence, as well as the details of the car they import, 
    • a solemn declaration of law 1599/86, by which they certify that have not received any other registration tax-free car, under same provisions. 
    • a positive decision issued by the ASYE (Army Supreme Health Committee), through which it is declared that the cars in question are necessary for the servicing of the needs of the disabled, taking into consideration the nature of the disability, which impedes walking.

    The disabled of the National Resistance and the Democratic Army will additionally produce: 

    • a certificate issued by the competent Prefecture or the Directorate for Reservists, Fighters, Victims and Disabled in War / General National Defence Staff (DEPATHA / GEETHA), depending the case, by which it will be certified that the beneficiary is recognized as a fighter - member of an association of the National Resistance during 1941-1944 or the Democratic Army and 
    • a certificate testifying that a monthly war pension has been granted to them.

    The fighters of the National Resistance and the Democratic Army are examined by the ASYE (Army Supreme Health Committee), upon reference by the DEPATHA/GEETHA, depending on the case. 

    3. Extent of the registration-tax exemption

    Said exemption includes the registration tax as well as the road tax.
    The V.A.T. upon import, as well as the import duty (if the car is imported from a third country outside the E.C.), should be duly paid.

    4. Remarks

    The registration tax-free car must be of an engine up to 1.650 c.c. and of antipollution technology. Exceptionally, the paraplegic and the handicapped with a disability percentage of 100% are entitled to receive a registration tax-free car higher than 1.650 cc.

    In specific cases, especially when the nature of disability, as well as the need for placement of an auxiliary driving system require cars of an engine of higher than 1.650 cc, the cars received should be up to 2.000 cc., according to the opinion of the ASYE.

    All aforementioned categories of beneficiaries may receive a car of higher cubic capacity, 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 c.c.). In such case, there is no exemption from the road tax.

    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.

    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.

     

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