Procedure for Granting VAT Article 44a Special Regime Exemption to Domestic Taxable Persons

• Establishes the procedure for granting exemption under the special VAT regime of Article 44a to domestic entities.
• Defines the competent authority responsible for the exemption process.
• Details all necessary implementation measures for the special VAT regime.
• Implements provisions of EU Directive 2020/285 regarding VAT for small businesses.
• Issued 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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