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Ships with a TEPAI obligation

Total length> 7 m independent flag, remaining or entering Greek territorial waters

    Private pleasure boats
    Commercial boats of total charter of L. 4256/2014 (A 92)
    Professional tourist day-boats of Law 4256/2014
    Pleasure craft professionally designated by the law of another country and not by the provisions of Law 4256/2014 

Ships without Obligation TEPAI

Ships which have been decommissioned or seized or traditionally labeled or have been put into immobilization certified by the Port Authority
    Ships within the territory but excluding waters eg. in parking boats or in private space, they are not obliged to TE.P.A.H. as non-located in Greek territorial waters. However, as soon as they find themselves in TE.P.AH. should be paid as foreseen.

 

How TEPAI obligation is calculated

It is calculated - for a minimum of one month, irrespective of the ship's stay in Greek waters, within the month (eg for a vessel entering 11 August and remaining until 28th of the same month, it will be paid HELLENIC REPUBLIC of the month of August). To calculate the TE.P.A.H. of the ship we need to know the total ship length (up to two decimals), as shown by an official document, as follows: 

 Per month

    7> -8m 16 euros
    8> -10m 25 euros
    10> -12m 33 euros
    > 12m EUR 8 per meter, calculated from the first measure

What the payment may be about

The payment may be for one month, a number of months – consecutive or not - (eg, payment of TEPAI May, June and August) but also the entire year (in the last case, there is a discount of 10%)

  
Payment of  TEPAI

Payment of TEPAI through the eTEPAI electronic application located at www.aade.gr/polites/etepai, with the issuance and use of an e-Payment payment code. The person concerned pays the relevant sum:
to the Paying Agency wishing to notify the e-Payment Payment Code (such as payment to a store or using the alternative payment methods provided by the Credit Institutions - internet banking, phone banking, ATM, APS).
to the Customs Authority, only for private pleasure craft under a non-EU flag as part of the Transit Log

In exceptional cases where an electronic payment code cannot be issued by the eTEPAI application, payment can be made:
to the Port Authorities by all those who are liable, regardless of whether they have an tax number.
at the Tax Office of those who already have an tax number.

Time for payment of TEPAI

Ships entering Greek territorial waters pay the TEPAI in due time. either before or at the latest on the date of their entry (eg in the case of a vessel entering on 11 August, the TEPAH must be paid in August either before 11 August or at the latest August 11th).

Ships that remain in Greek territorial waters pay TEPAI in due time, before the start of each month of their stay.

    10% Discount: With the due annual payment of TEPAI, if the payment is made in December or January, depending on whether the ships are already in Greek territorial waters or the date of their entry.
    20% Discount: Private ships (including recreational craft professionally qualified under the law of another country) with a total length of >12m are additionally entitled to a 20% discount if the ship is in port of the Greek territory for the whole year (annual one-off advance / payment is required). The condition of stay is evidenced by a relevant Certificate of Port Administration and Operators.
    20% + 25% Discount: Professional ships with a total ship length of >12 m are also entitled to the 20% discount due to the ship's stay in Greek ports territory for the whole of this year as well as a 25% discount on the exclusive use of the ship.

Note:

When a ship qualifies for all discounts, discount is calculated cumulatively.
 

Persons liable for payment of TEPAI


For private pleasure craft liable persons are the owner or the appointed user or legal representative.

For professional craft, the persons liable are the owner or the shipowner or their legal representative

The above are jointly liable for the payment of TEPAI and of any fine.

 

Important Note:

The company offers the above information in good faith but cannot guarantee or warrant the accuracy of the information.

Any person who would like to be informed accurately and in detail about TEPAI issues,  should contact Port Police offices or Tax Authorities.

 


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