Published on : [ 18-07-2025 ]
Category: Fees and Special Taxes
Concerns: Tax of Cruise: Notice of Commencement of Application - Clarifications Provided
3133.4-1/53018/2025Notice of commencement of cruise fee application - Clarifications provided
Piraeus, 18 July 2025
Protocol No.: 3133.4-1/53018/2025
HELLENIC REPUBLIC
MINISTRY OF SHIPPING & ISLAND POLICY
GENERAL SECRETARIAT OF SHIPPING & PORTS
GENERAL DIRECTORATE OF PORTS, PORT POLICY AND MARITIME INVESTMENTS
DIRECTORATE OF MARITIME INVESTMENTS AND MARITIME TOURISM
TMHMA B'Postal
Address : Vassiliadi Coast, Gate E1-E2 of the
Central Port of Piraeus
Zip. Code: 185 10 Piraeus
Information: E.Reinou-A.Chatzialexandrou
Phone: 213 137 4487 -4179
Email: [email protected]
Subject: "Notification of the commencement of the application of the cruise fee-Clarifications provided".
Related: a) The provisions of Articles 27, 33 and 136 of Law No. 5162/2024 (A' 198).
b) The no. 3133.1/45989/23-06-2025 JMD (Β' 3343/30-6-2025)
1. The purpose of this circular is to provide clarifications regarding the procedure for the imposition and payment of a cruise fee, which was established in application of the provisions
of article 27 of Law No. 5162/2024, according to which: "A fee shall be imposed in favor of the State on passengers of commercial pleasure ships disembarking in the ports of the country who are carrying out sightseeing trips (cruises) according to article 42 of Law No. 4256/2014 (A' 92), hereinafter referred to as "cruise fee".Furthermore,
Article 33 of the same law provides that: "By a joint decision of the Ministers of National Economy and Finance, Interior, Shipping and Island Policy and Tourism, the time and manner of collection of the fee, the persons liable for the payment, the manner and the control bodies and any other matter relating to the application of Article 27 shall be determined, on the end of a cruise."
2. Subsequently, the relevant Joint Ministerial Decision (b) was issued, the validity of which begins on 21 July 2025.
The payment of the cruise fee is made through an electronic fee which is issued exclusively through the electronic application (e.hcg.gov.gr) and which operates under the care of the Ministry of Shipping and Island Policy (Y.NA.N.P.) and is carried out by the shipping agent or the cruise company or the Greek operating company of the cruise ship.
3. This application was put into pilot operation, during which questions arose from users both about the implementation and the provisions of the JMD, for which the following clarifications are provided to clarify the procedure for the imposition and payment of the cruise fee:
A. Scope
of application The cruise fee is imposed on all cruise ship passengers disembarking in Greek ports:
- regardless of the age of the passengers and
- regardless of whether the port of disembarkation is a transit port or a homeport.
It is clarified that the cruise fee is not imposed:
- on the passenger who disembarks on an emergency basis for medical reasons.
- a member of the crew of the cruise ship who wishes to disembark in a Greek port.
B. Persons liable for the declaration and payment of the cruise fee On the day of departure of a
cruise ship from each port of the country where passengers disembarked, the shipping agents declare in the electronic application to which they are connected using the taxisnet codes, the data referred to in paragraph 3 of article 3 of (b) of the relevant Joint Ministerial Decision. The declaration of the data takes the place of a solemn declaration with its consequences. In the event that the cruise company has a Greek Number Tax Identification Number (Tax Identification Number) or has assigned the management of the ship to a Greek management company (hereinafter referred to as the Greek management company) the above declaration may be submitted by their representatives, as the case may be. For the convenience of the taxpayers, the application provides the opportunity to submit the declaration not only by themselves but also by a person/author with his/her personal taxisnet codes, which, however, operates in the name and on behalf of the obliged persons (e.g. an employee of a shipping agency, an authorized accountant, etc.).
The following are liable for the payment of the fee
: - the cruise company,
- the shipping agent,
- the Greek management company, as the case may be, as well as their legal representatives, each jointly and severally liable.
C. Time of payment of the cruise fee
The payment of the cruise fee is made on a calendar quarter. In particular, the fee is paid up to the last working day for public services of the month following the corresponding calendar quarter. Exceptionally, for disembarkations made within 2025, the fee is paid as follows:
a) For disembarkations in ports of the country from the entry into force of (b) relevant and until 30/09/2025, the fee is paid until 31/10/2025,b
) for disembarkations in ports of the country from 01/10/2025 to 31/12/2025, the fee is paid until 30/01/2026.
D. Method of payment of the cruise fee
The payment of the cruise fee is made through an electronic fee, which is issued exclusively through the above electronic application from which an RF payment code is extracted. The above fee is automatically fixed upon payment.
A user manual is available at https://e.hcg.gov.gr/kz/help/ link, which includes frequently asked questions about how the app works.
4. Port Authorities to which this document is sent are requested to carry out random checks in order to ensure the smooth and correct collection of the cruise fee in accordance with Article 4 of (b) of the relevant Joint Ministerial Decision. In order to carry out the checks through the application, the platform operators e.hcg.gov.gr each Port Authority must assign the appropriate rights ("Display of cruise declarations") to their users.
5. PEDILS-EL.AKT. to whom this is notified, please inform them and provide any appropriate instructions to the Port Authorities of their affiliation.
The Secretary General of Shipping and Ports
, Evangelos Kyriazopoulos