- Two decisions (A.1010/2026 and A.1011/2026) were published, defining procedures for VAT special regimes for small businesses.
- A.1010/2026 sets procedures for applying the special regime of Article 44g for businesses in Greece seeking small business exemptions in other EU member states or domestically.
- A.1010/2026 is effective for notifications from 01.01.2025; simultaneous use with Article 44a regime is effective from 01.04.2026.
- A.1011/2026 sets procedures for applying the special regime of Article 44a for businesses in Greece seeking small business exemptions domestically.
- A.1011/2026 is effective from its publication in the Government Gazette.
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.
Latest Posts in "Greece"
- Flashback on ECJ Cases C-62/93 (BP Soupergaz) – Right to deduct cannot be curtailed without Article 27 authorisation
- European Court T-356/25 (Rapera) – Judgment – Tax representatives’ direct VAT liability confirmed; joint liability requires proportionality
- Council of State: Late Invoices Do Not Automatically Bar VAT Deduction or Refund
- Greece / EU — CFD Settlement Payments Fall Outside VAT Scope
- Correcting a Wrong E-Invoice Across 8 EU Countries: Procedures & E-Reporting Consequences
