The Greek Ministry of Finance is consulting on a draft law to align VAT rules with the EU small business scheme, offering cross-border VAT registration exemptions for small businesses under specific turnover thresholds.
The Greek Ministry of Finance has launched a public consultation on a draft law introducing tax and customs amendments, including implementing the EU small business scheme for cross-border VAT registration exemptions on 24 June 2025.
The consultation began following the release of the draft law, which is expected to enter into force upon its publication in the Official Gazette.
The proposed measures aim to align Greek VAT rules with Council Directive (EU) 2020/285 of 18 February 2020. Under the draft provisions, taxable persons established in another EU Member State may apply for a VAT registration exemption in Greece if their annual turnover in Greece does not exceed EUR 10,000 and their total annual turnover across the EU does not exceed EUR 100,000.
Similarly, small businesses established in Greece may seek VAT registration exemptions in other EU Member States, provided their turnover in those States is below the respective exemption thresholds and their total annual turnover in the EU remains under EUR 100,000.
The initiative is part of broader efforts to simplify VAT obligations for small enterprises engaged in cross-border transactions within the EU.
The consultation will last until 8 July 2025.
