Greece VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Greece, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 10000 EUR |
|---|---|
| In force from | 2026-01-28 |
| Official source | Taxheaven consolidated text of Law 5144/2024, Article 44α: annual turnover of the 'προηγούμενου και του τρέχοντος φορολογικού έτους' that 'δεν υπερβαίνει τις δέκα χιλιάδες (10.000) ευρώ'; corroborated by the European Commission SME-scheme page for Greece ('The annual threshold in Greece is 10.000 Euro') and EY Greece tax alert on Arts 44a–44c. |
| Last verified | 2026-08-08 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Annual turnover (excl. VAT) measured over BOTH the previous and the current tax year (calendar year) — a two-limb test; per the European Commission SME page, Greece applies NO transitional period, so exceeding EUR 10,000 during the current year ends the exemption immediately. NON-ESTABLISHED SUPPLIERS: Non-established non-EU suppliers: no threshold — VAT obligations from the first taxable transaction in Greece under the general rules. EU-established small enterprises: since 1 Jan 2025 the cross-border SME scheme (Directive (EU) 2020/285, transposed as Arts 44β/44γ of the VAT Code) lets a business established in another Member State use the Greek EUR 10,000 exemption if its Union annual turnover does not exceed EUR 100,000 in the previous and current year and it holds an 'EX'-suffixed identification from its home state; per EY, cross-border provisions applied from 1 Jan 2025, the recast domestic regime (Art. 44α) from 28 Jan 2026, combined operation from 1 Apr 2026. IMPORTED DIGITAL SERVICES: Zero threshold for imported B2C digital/TBE services: a non-EU supplier owes Greek VAT from the first sale to a Greek consumer and may use the non-Union OSS simplified registration (Arts 358a–369 of Directive 2006/112/EC as transposed); EU suppliers have the separate EUR 10,000 EU-wide cross-border TBE/distance-sales micro-threshold (Art. 59c) — none of these are the SME threshold. Trap 1: the EUR 10,000 regime is an OPT-IN franchise, not a registration waiver — every business in Greece must still file a commencement declaration and obtain an AFM/VAT number; exempt invoices must carry the legend 'χωρίς φόρο προστιθέμενης αξίας — απαλλαγή μικρών επιχειρήσεων' and input VAT is non-deductible. Trap 2: no grace band — exceeding EUR 10,000 mid-year ends the exemption at once (Commission: 'Greece does not apply any transitional period'). Trap 3: the figure 10,000 is NOT new — it carried over from Art. 39 L.2859/2000 via Art. 44 L.5144/2024; what changed on 28 Jan 2026 is the governing instrument (Art. 44α) and the two-limb previous+current-year test. effective_from given is the date the current instrument took effect, not the origin of the figure. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/gr/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gr/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/vat-registration-thresholdOther Greece series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Foros Prostithemenis Axias, FPA) · Statutory Minimum Wage (Katotatos Misthos) · Public Holidays · Consumer Price Inflation (Deiktis Timon Katanaloti, year-on-year) · Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon) · Personal Income Tax (Foros Eisodimatos Fysikon Prosopon) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)