Greece's VAT Code was recently amended to simplify certain VAT obligations. Under the changes the VAT exemption for small-scale enterprises is changed to a simple threshold of €10,000 in taxable turnover in the previous tax tear. However, there is still no registration threshold for non-residents making supplies in Greece, although a reverse charge generally applies when the recipient is a taxable person (registered for VAT.
The amendments also abolish the requirement to file an annual VAT r…