- Establishes the procedure for granting exemption from the special VAT regime of Article 44γ to domestic entities, including the process for cessation and exclusion from this regime.
- Defines the competent authority responsible for the implementation and all necessary details for applying this special regime.
- Implements provisions of EU Directive 2020/285 regarding the special VAT regime for small enterprises.
- Issued by the Deputy Minister of National Economy and Finance and the Governor of the Independent Authority for Public Revenue.
- Published on January 29, 2026, 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.
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