AADE has set rules for a special VAT regime allowing non-established EU businesses to claim the small enterprise exemption, subject to turnover limits and reporting requirements.
Greece’s Independent Authority for Public Revenue (AADE) has issued a decision establishing the framework for a special VAT regime for businesses based in other European Union (EU) Member States.
The regime allows non-established enterprises to benefit from the small enterprise exemption for transactions taxable in Greece.
To qualify, businesses must have notified their EU Member State of establishment of their intention to apply the regime in Greece and meet turnover thresholds of EUR 100,000 across the EU and EUR 10,000 in Greece for both the current and previous year.
The AADE’s decision specifies the competent authority, the Special Regime for the Small Enterprises Section at the Tax Procedures and Service Center (KE.FO.D.E.) in Attica, and sets out eligibility criteria, verification procedures, and administrative timelines.
Verification includes confirming VAT numbers, turnover limits, VIES registration, and active participation in the Import One Stop Shop (IOSS) regime in both the Greek and home member state databases.
Businesses must submit quarterly reports, and the AADE is required to respond within 15 working days of receiving notification from the home Member State, confirming or denying the exemption with reasons for any rejection.
The decision applies to transactions from 1 January 2025 and onward.
