Greece’s tax authority issued Circular E 2012/2025 to clarify fuel tax exemptions for professional cruise ships moving without passengers on 17 February 2025.

The exemption applies in two cases: when a ship relocates between ports for the start or end of a charter contract and when it participates in maritime tourism exhibitions.

The circular confirms that ships can receive a partial fuel supply when repositioning between charters. It also requires electronic submission of supporting documents, including export declarations for charter-related movements and proof of participation for exhibitions.