The measures apply retroactively from 1 January 2025.
Greece adopted Law No. 5222, published on 28 July 2025, introducing the EU small business scheme for cross-border supplies, in line with Council Directive (EU) 2020/285 of 18 February 2020.
Under the scheme, taxable persons from other EU Member States may qualify for Greece’s VAT registration exemption if their annual turnover in Greece is below EUR 10,000 and total EU turnover is under EUR 100,000. Greek small businesses can similarly apply for VAT exemptions in other EU countries, subject to local thresholds and the EU-wide turnover limit.
The exemption ceases if the relevant thresholds are exceeded in a calendar year. The law also provides that the exemption cannot be applied for one year if the thresholds were surpassed in the previous year.
These measures apply retroactively from 1 January 2025.
Earlier, the Greek Ministry of Finance 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.
