Greece Gazettes Decision on Special VAT Regime for Small Businesses From Other EU Countries (Corrected)

The Greek Official Gazette Dec. 31, 2025, published Decision No. Α. 1200, on the special VAT regime for nonresident small businesses from other EU countries. The decision includes measures: 1) applying the special VAT regime to nonresident small businesses established in another EU country if their annual turnover in both the current and previous calendar year below 100,000 euros (US$116,514) across the EU, and below 10,000 euros (US$11,685) in Greece; 2) requiring the Independent Public Revenue Authority (AADE) to inform the competent authority of the relevant EU member state regarding a taxpayer’s inclusion in the regime; 3) requiring taxpayers to ...