The list is included in the Ministerial Decision ΔΟΣ Α' 1177722 ΕΞ 2011/30-12-2011 and it consists of 47 countries and territories.
The list of countries and territories for 2012:
1. Andorra
2. Anguilla
3. Antigua & Βarbuda
4. Aruba
5. The Bahamas
6. Bahrain
7. Barbados
8. Bermuda
9. Belize
10. British Virgin Islands
11.Brunei
12.Cayman Islands
13. the Cook Islands
14. Costa Rica
15. Chile
16. Dominica
17. Gibraltar
18. Grenada
19. Guatemala
20. Guernsey
21. Isle of Man
22. Jersey
23. Lebanon
24. Liberia
25. Liechtenstein
26. Malaysia
27. Marshall Islands
28. Montserrat
29. Mauritius
30. Monaco
31. Nauru
32. Netherland Antilles
33. FYROM
34. Niue
35. Panama
36. Philippines
37. St. Lucia
38. St. Kitts and Nevis
39. St. Vincent and the Grenadines
40. Samoa
41. Seychelles
42. Singapore
43. Turks and Caicos
44. US Virgin Islands
45. Vanuatu
46. Uruguay
47. Hong-Kong