- Defines the competent authority and procedure for granting exemption from the special VAT regime of Article 44B to entities not established in Greece.
- Specifies the process for granting, terminating, and excluding entities from this special regime, including all necessary implementation details.
- Implements provisions of EU Directive 2020/285 regarding the special VAT regime for small enterprises.
- The decision is issued jointly by the Deputy Minister of National Economy and Finance and the Governor of the Independent Authority for Public Revenue.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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