Unser Vereinskollege DI Robert Ludwig
hat uns die Neuerungen bei der Beantragung des griechischen Tepai aufgelistet:
Bei der SEPA-Überweisung hat sich folgendes geändert: Als Zahlungsreferenz muss jetzt der 25-stellige RF Payment code (nicht wie bisher die 20stellige Remittance Information) eingegeben werden. Den RF Payment Code bekommt man, nachdem man sich auf der website registriert hat. Siehe faq Abschnitt 10.
Die IBAN ist gleichgeblieben. Den Namen des Kontoinhabers habe ich nicht herausgefunden. Ich habe AADE (griechische Finanzbehörde) eingegeben und die Namensprüfung bei der Überweisung übersprungen.
So hat es funktioniert. Binnen 24h habe ich das gültige e-TEPAI mit dem Vermerk „PAID“ von der website downloaden können. Für griechische Verhältnisse nahezu in Echtzeit 😊
Es gibt auch ein neues faq-Dokument, wo alles genau beschrieben ist. Man kann es von der website downloaden kann oder hier finden à Siehe Anhang.
Am Ende des Beitrags sind die FAQ´s aufgelistet
Link zum eTEPAI: https://www1.aade.gr/aadeapps2/etepai/
A No. This is the responsibility of the Service to which the payment of the TEPAI is
made.
78. Q What should I enter in the field “Date of last or future entry in Greek
territorial waters” when making the one-time annual payment of the TEPAI?
A If the ship is already in Greek waters in December, the annual TEPAI can either
be prepaid in December or paid in January of the following year. In this case, the
last date of entry into Greek territorial waters is filled in in the above field.
In the case of a ship entering Greek waters in January, the annual TEPAI can
either be prepaid in December of the previous year or paid in January of the
current year (i.e. before the date of entry of the ship or at the latest on the date of
entry of that month). In this case, the actual date of entry of the ship is filled in in
the above field.
In the case of a ship entering Greek waters after January, the annual TEPAI can
either be prepaid in December of the previous year, or paid in January of the
current year. In this case, the actual date of entry of the ship is filled in in the
above field.
79. Q I have paid the TEPAI with a deduction that I found I was not entitled to and I
want to return it. What do I do?
A Through the “eTEPAI” application, you can retrieve the application that has been
paid and modify it appropriately, so that another e-Paravolo payment code is
issued, with the additional difference of the deduction.
9 HANDWRITTEN TEPAI FORM (ANNEX I OF J.M.D. 1210/16-11-
2018 (Β’5170))
80. Q What is the handwritten TEPAI form?
A It is the form used for the calculation and payment of the TEPAI only if it is not
possible to issue an electronic payment code. The type of form is specified in
Annex I of Decision 1210/16-11-2018 (B’ 5170).
81. Q In case my vessel is registered in the Register of Small Boats, in which field
of the TEPAI Payment Form do I fill in the port and the Register of Small
Boats registration number?
A In the Port/Ship Registry Number field.
82. Q There is no field to enter the IMO number on the TEPAI Payment Form. Should
it be entered?
A Yes. It is recommended to fill it in a clearly visible place so that the available ship
details and their registration in the “eTEPAI” application are more complete.
83. Q There is no field to register the ship’s mooring location on the TEPAI
Payment Form. Should it be registered?
A Yes. It is recommended to fill it in a clearly visible place so that the available ship
details and their registration in the “eTEPAI” application are more complete.
10 PAYMENT OF TEPAI
84. Q What is the procedure for paying the TEPAI?
A For the payment of the TEPAI, the 25-digit RF payment code of the e-Paravolo is
required, which is issued through the electronic application “eTEPAI” on the digital
portal myAADE (myaade.gov.gr), by going to: Other Services > eTEPAI, after
completing the required fields relating to the ship, the liable party and any
deductions to which the liable party is entitled.
85. Q Where can I pay the TEPAI?
A The TEPAI is paid:
a) to the Collection Agencies, with the e-Paravolo payment code (see
questions No. 86 and No. 87)
b) through the e-Paravolo application (see question No. 88)
c) to the Port Authority (see question No. 90)
d) to the Tax Office/Certification and Collection Centers (see question No. 90)
e) to the Customs Authority (see question No. 90)
86. Q Which are the Collection Agencies to which the TEPAI can be paid
(paragraph 3 of article 4 of Decision 1210/07-11-2018, B’ 5170)?
A The collection agencies are the following:
• NATIONAL BANK OF GREECE S.A.
• ALPHA BANK S.A.
• PIRAEUS BANK S.A.
• EUROBANK – ERGASIAS S.A.
• COOPERATIVE BANK OF PIERIA
• COOPERATIVE BANK OF SERRES
• COOPERATIVE BANK OF CHANIA
• COOPERATIVE BANK OF DRAMA
• COOPERATIVE BANK OF EVROS
• COOPERATIVE BANK OF EPIRUS
• COOPERATIVE BANK OF THESSALIA
• COOPERATIVE BANK OF KARDITSA
• PANCRETA BANK S.A.
• HELLENIC POST OFFICE S.A. (ELTA)
• BANK OF GREECE
• ATTICA BANK SOCIÉTÉ ANONYME BANKING COMPANY
• HSBC BANK PLC
• DEPOSITS AND LOANS FUND
87. Q How can I pay the TEPAI to the Collection Agencies?
A Payment is made using the 25-digit RF payment code of e-Paravolo:
a) at the cash desk of the Collection Agency’s facility (with a charge as
determined by it on a case-by-case basis).
b) with the alternative payment methods provided by Credit Institutions, such
as internet-banking, phone banking, ATM, Automated Payment Centers
(APS), free of charge.
88. Q Can I pay the TEPAI by card?
A Payment of the e-paravolo can be made using a credit/debit/prepaid card issued
by Greek Banks as well as foreign-issued payment cards bearing the logos of the
international organizations VISA and MASTERCARD, through the “Payment of
paravolo by card” option of the e-Paravolo app on the website www.gsis.gr.
If you are a registered user of TAXISnet, you can make your payment by card
through the “e-Paravolo” app, in the “My Paravolo” section. Debit/credit/prepaid
cards issued by Greek Banks and foreign payment cards bearing the logos of the
international organizations VISA and MASTERCARD are accepted.
89. Q How can I pay the TEPAI from abroad?
A a) If you are in a country within the SEPA – Single Euro Payment Area – zone (36
countries and territories: the 27 EU countries, the United Kingdom, Switzerland,
Iceland, Liechtenstein, Monaco, Norway, San Marino, Andorra and the Vatican),
you can pay the TEPAI via SEPA Credit Transfer in euros if you have the 25-digit
RF payment code of e-Paravolo in your possession.
In order for your payment to be processed correctly, you must ask your Bank
to send a SEPA Credit Transfer. Transfer in Euros with the following details:
• “Receiving Bank”: BNGRGRAA (Bank of Greece)
• “Credit IBAN”: GR1201000230000000481090510
• “Transfer Information”: The 25 digits of the RF payment code of the
TEPAI e-Paravolo (without spaces)
A necessary condition for your transfer to be accepted is the correct indication
of the above details and primarily the RF payment code of the TEPAI e-
Paravolo, as above.
b) If you are in a country outside the SEPA zone, you can pay the TEPAI via
SWIFT in euros if you are in possession of the RF payment code of the TEPAI e-
Paravolo.
In order for your payment to be made correctly, you must ask your Bank to
send a SWIFT Transfer in Euros with the following details completed:
• “Receiving Bank”: BNGRGRAA (Bank of Greece)
• “Credit IBAN” (Field 59 of SWIFT):
GR1201000230000000481090510
• “Transfer Information” (Field 70 of SWIFT): The 25 digits of the RF
payment code of the TEPAI e-Paravolo (without spaces).
A necessary condition for your transfer to be accepted is the correct indication
of the above details and in any case the RF payment code of the TEPAI e-
Paravolo, as above.
c) Payment of the TEPAI can be made using payment cards foreign issue bearing
the logos of the international organizations VISA and MASTERCARD through the
option “Payment of fee by card” of the e-Paravolo app on the website
www.gsis.gr.
90. Q Can I pay the TEPAI at the Port Authority, the Tax Office or the Customs?
A If it is not possible to issue an electronic payment code for e-Paravolo through the
electronic application “eTEPAI”, the following is provided:
a) Those liable to pay who have a TIN can pay it at any Tax
Office/Certification and Collection Centers;
b) Those liable to pay (regardless of whether they have a TIN or not) can pay
it at the Port Authority.
At the Customs Authority, only the TEPAI for private pleasure boats flying the flag
of a non-EU country can be paid, as part of the Transit Log issuance process. The
payment is made, even when it is possible to issue an electronic payment code of
e-Paravolo from the “eTEPAI” application.
11 SANCTIONS
91. Q Which Authorities are competent to conduct an audit for the TEPAI?
A The Port, Tax and Customs Authorities, as well as mixed teams thereof.
92. Q In what cases is a fine imposed?
A In the following cases:
a) Non-payment or partial payment of the TEPAI, for a period of time during
which the ship is or was in Greek territorial waters.
Indicative examples:
In an inspection carried out on 17 August 2025, it is found that the August
TEPAI has not been paid, or in an inspection on 4 September 2025, it is
found that the August TEPAI has been paid (which concerns the ship’s
stay until 3 September 2025), but not that of September, or a ship with an
overall length of 10.25 m has paid TEPAI based on a shorter length (partial
payment), or TEPAI has been paid after calculating deductions that were
not entitled to them (partial payment), e.g. exclusive professional use was
declared and the deduction was received while the ship is used for
personal use, or an annual stay in ports of Greek territory was declared,
the deduction was received without this being proven by a relevant
Certificate from the Port Management and Operation Body.
In case of non-payment: The total amount due is calculated as: the TEPAI
due (depending on the period of non-payment and the total length of the
ship) plus the corresponding fine (depending on the total length of the
ship).
In case of partial payment: The total amount due is calculated as: the
difference between the amount that should have been paid and the
amount that has been paid plus the corresponding fine (depending on the
total length of the ship). Indicatively, the abovementioned difference may
be a deduction amount that was received and must be returned as there
was no entitlement to it or TEPAI that was paid calculated based on a
smaller total length.
b) Private use of a professional pleasure boat or a professional tourist day
boat for the period for which the TEPAH has been paid, reduced by the
deduction (25%) due to exclusive professional use.
In this case too we have a partial payment of the TEPAI, that is, the
payment of a TEPAI reduced by the amount of the deduction to which
there was no entitlement.
The total amount due is calculated as: the total amount of the deduction
received (for the entire period for which it was granted, regardless of the
period of own use of the ship) plus the amount of the fine (depending on
the total length of the ship).
In this case, the prescribed fine is imposed by the Control Authorities
regardless of whether or not the period of time for which the deduction has
been granted has elapsed.
c) Payment of TEPAI reduced by the twenty percent (20%) deduction
provided to ships entering and remaining in ports of Greek territory,
without this being proven by a Certificate from the Port Management and
Operation Body.
In this case too we have a partial payment of the TEPAI, that is, the
payment of a TEPAI reduced by the amount of the deduction to which
there was no entitlement.
The total amount due is calculated as: the total amount of the deduction
received (for the entire year for which it was granted, regardless of the
period during which, according to the Certificate of the Port Management
and Operation Body, the ship did not remain in ports on Greek territory)
plus the amount of the fine (proportionate to the total length of the ship).
In this case, the prescribed fine is imposed by the Control Authorities
regardless of whether or not the period of time for which the deduction has
been granted has elapsed.
Therefore, if a deduction has been received due to a stay in Greek ports
for the year 2026 and, for example, in an inspection carried out on
September 15, 2026, it is found that there is no Certificate from the Port
Management and Operation Body that relates to the previous period of the
year (from January 1, 2026 to September 15, 2026), or to the entire year
(in the case of an annual contract with the Agency), or that there is a
Certificate, but it relates to only a few months of the year, then the amount
due consists of the fine plus the amount of the deduction that was wrongly
received.
93. Q In the event that it is determined during an inspection by a competent
authority that I have not paid or have partially paid the TEPAI, what are the
sanctions?
A A fine is imposed, the ship’s shipping documents are withheld and its departure is
prohibited until the due TEPAI and the fine are paid.
94. Q How much is the fine?
A Consult the following Table:
Total Length Amount of Fine
over 7.00 m. up to 8.00 m. € 190.00
over 8.00 m. up to 10.00 m. € 300.00
over 10.00 m. up to 12.00 m. € 400.00
over 12.00 m. € 1,100.00
95. Q If a violation is found, will I receive any documents?
A Yes. The operator/Commander/Master of the ship receives a copy of the
declaratory act of violation.
96. Q How will I know the TEPAI amount I am required to pay and the amount of
the fine?
A From the declaratory act in which the due TEPAI and the amount of the fine will be
indicated. It is recommended that the competent Authorities indicate on the
declaratory act in detail the calculation from which the due amount is derived as
well as the corresponding fine separately. For example:
a) In the case of a ship with an overall length of up to twelve meters: ship
meters, TEPAI amount x months due, i.e.: 10.11 meters, 33 euros x 3
months (August – September – October) = € 99 plus a corresponding fine: €
400.
b) In the case of a ship with an overall length of more than twelve meters: ship
meters x TEPAI amount x months due, i.e.: 12.60 meters x 8 euros/meter x
2 months (July – August) = € 201.6 plus a corresponding fine: € 1,100.
c) In case of partial payment: the calculation was analyzed in question No. 92,
namely: the amount that should have been paid minus the amount paid = €
…. plus the corresponding amount of the fine depending on the total length
of the ship.
97. Q Who is liable to pay the total amount due (TEPAI and fine)?
A The persons who are also liable for the payment of the TEPAI are jointly and
severally liable for the payment of the total amount due.
98. Q The co-owner of the vessel (or its user/owner) forgot to pay the TEPAI and a
fine was imposed. Am I also liable for the payment of the TEPAI due and the
fine?
A Yes, see the question above (No. 97).
99. Q How will I pay the total amount due (TEPAI and fine)?
A For the payment of the TEPAI and the fine, the 25-digit RF payment codes of the
corresponding e-Paravolos are required, which are obtained through the
electronic application “eTEPAI” throush the digital portal myAADE
(myaade.gov.gr), by going to: Other Services > eTEPAI. In other words, the
procedure provided for the regular payment of the TEPAI is followed.
100. Q What deadline do I have to pay the total amount due (TEPAI and fine)?
A The deadline is 10 calendar days from the date of detection of the violation. If this
deadline passes, a financial list is drawn up and sent for certification to the
competent Tax Office/Certification and Collection Centers and collected according
to the Public Revenue Collection Code (KEDE).
101. Q When will the ship’s documents be returned and the ban on sailing lifted?
To whom are the ship’s shipping documents returned?
A After payment of the total amount due, i.e. the TEPAI and the relevant fine, and
after the ban on sailing is lifted. The documents are returned to the person liable
for payment or to the operator/governor/master of the ship, by the Port Authority
that had retained them.
102. Q In the event that a departure ban has been imposed, can my ship be moved
to its mooring location?
A Yes. The person liable for the payment of the TEPAI must request it from the Port
Authority under whose jurisdiction the ship is located at the time the violation is
detected. The Port Authority allows the movement of the ship to its mooring
location and transmits the shipping documents to the Port Authority of the ship’s
mooring location.
103. Q Am I liable to TEPAI for the period of time during which my ship has been
banned from sailing?
A Yes. You are liable to TEPAI for the period of the ban on sailing even if it has
been imposed for other reasons unrelated to the TEPAI.
104. Q If I pay the TEPAI and not the fine, will the ban on sailing be lifted?
A No, the total amount due (TEPAI and fine) must be paid.
12 PROOF OF PAYMENT
105. Q How is the payment of the TEPAI and any fine proven?
A a) In the event that the payment has been made with the RF payment code of
the e-Paravolo, which has been created through the “eTEPAI” application: By
showing the RF payment code of the e-Paravolo and the payment receipt
issued by the Collection Agency, as the case may be.
b) In the case where it has been made at a Customs Authority: by showing the
handwritten form (Annex I of Decision 1210/16-11-2018 J.M.D. (B’ 5170)) and
the relevant proof of payment.
c) In the case where it has been carried out at a Port Authority: by showing the
type B duplicate form and the handwritten form (Annex I of Decision 1210/16-
11-2018 J.M.D. (B’ 5170)).
d) In the case where it has been carried out at a Tax Office: by showing the type
A in-house duplicate and the handwritten form (Annex I of Decision 1210/16-
11-2018 J.M.D. (B’ 5170)).
e) Finally, if a 20% deduction has been received, the relevant Certificate from the
Management and Operation Body is also maintained.
The above-mentioned evidence must be kept on board the ship and presented to
the competent Authority during inspection.
Bei der SEPA-Überweisung hat sich folgendes geändert: Als Zahlungsreferenz muss jetzt der 25-stellige RF Payment code (nicht wie bisher die 20stellige Remittance Information) eingegeben werden. Den RF Payment Code bekommt man, nachdem man sich auf der website registriert hat. Siehe faq Abschnitt 10.
Die IBAN ist gleichgeblieben. Den Namen des Kontoinhabers habe ich nicht herausgefunden. Ich habe AADE (griechische Finanzbehörde) eingegeben und die Namensprüfung bei der Überweisung übersprungen.
So hat es funktioniert. Binnen 24h habe ich das gültige e-TEPAI mit dem Vermerk „PAID“ von der website downloaden können. Für griechische Verhältnisse nahezu in Echtzeit 😊
Es gibt auch ein neues faq-Dokument, wo alles genau beschrieben ist. Man kann es von der website downloaden kann oder hier finden à Siehe Anhang.
Link zum eTEPAI: https://www1.aade.gr/aadeapps2/etepai/
Bei der SEPA-Überweisung hat sich folgendes geändert: Als Zahlungsreferenz muss jetzt der 25-stellige RF Payment code (nicht wie bisher die 20stellige Remittance Information) eingegeben werden. Den RF Payment Code bekommt man, nachdem man sich auf der website registriert hat. Siehe faq Abschnitt 10.
Die IBAN ist gleichgeblieben. Den Namen des Kontoinhabers habe ich nicht herausgefunden. Ich habe AADE (griechische Finanzbehörde) eingegeben und die Namensprüfung bei der Überweisung übersprungen.
So hat es funktioniert. Binnen 24h habe ich das gültige e-TEPAI mit dem Vermerk „PAID“ von der website downloaden können. Für griechische Verhältnisse nahezu in Echtzeit 😊
Es gibt auch ein neues faq-Dokument, wo alles genau beschrieben ist. Man kann es von der website downloaden kann oder hier finden à Siehe Anhang.
Link zum eTEPAI: https://www1.aade.gr/aadeapps2/etepai/