- 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.
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