- Details are provided for the process and authority responsible for granting VAT exemption under Article 44B of the VAT Code to entities established in other EU member states.
- The competent authority is the Special Regime for Small Enterprises Department at the Attica Tax Procedures and Service Center.
- Eligible entities must notify their home member state and meet turnover thresholds: not exceeding €100,000 EU-wide and €10,000 within Greece, both in the current and previous calendar year.
- The special regime ceases upon voluntary withdrawal, failure to meet conditions, or notification from the home member state, with specific procedures and timelines for cessation.
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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