The Recreational and Daily Tour Cruise Ships Fee (TEPAI) is imposed on all private and professional leisure ships and professional tourist day ships, of a total length of over 7m, regardless of flag, in Greek territorial waters.

For the fulfillment of this obligation, the electronic application eTEPAI is implemented by the Independent Authority for Public Revenue (Article 13 of Law 4211/2013 as in force and the Joint Ministerial Decisions POL 1210/2018, POL 1214/2018, Α. 1119/2019).

Τo facilitate the persons concerned, a brief brochure and a “Frequently Asked Questions Manual” has been issued covering all issues relating to the proper implementation of the TEPAI.