Greece adopts the EU SME VAT scheme: EUR 10,000 domestic exemption, open to EU businesses under EUR 100,000

What changed in detail

Law 5222/2025 was published in ΦΕΚ Α΄ 134 of 28 July 2025. Articles 226 to 235 transpose Council Directive (EU) 2020/285 on the special scheme for small enterprises into the VAT Code (Law 5144/2024). Article 226 replaces Article 44 of the Code, Articles 227 to 233 add Articles 44α to 44ζ, and Articles 234 and 235 make consequential amendments to Articles 52 and 58. Under Article 275(11), these provisions apply from 1 January 2025.

• Article 44α (domestic exemption). A taxable person established in Greece may be exempt from filing VAT returns and paying VAT if its annual turnover in both the previous and the current tax year does not exceed EUR 10,000.
• Article 44β (EU businesses using the Greek exemption). A taxable person established in another member state may use the Greek exemption if its turnover in Greece does not exceed EUR 10,000 and its turnover in the Union does not exceed EUR 100,000, in both the current and previous year. It must first notify its own member state and receive an individual identification number with the suffix “EX”. AADE, as the tax authority of the member state of exemption, verifies the notification and confirms the exemption within 15 working days.
• Article 44γ (Greek businesses abroad). A business established in Greece may use the exemption of another member state if its Union turnover does not exceed EUR 100,000, after a prior electronic notification to AADE.

The same law also contains the B2B e-invoicing mandate in gr-einvoicing-b2b-mandate-5222-2025; that provision is a separate change.

What it means

The scheme is in force in November 2026 and has applied since 1 January 2025, even though the law was only published on 28 July 2025. A EUR 10,000 domestic exemption already existed under the old Article 44; what Article 275(11) applies from 1 January 2025 is the revised scheme, including its cross-border use.

For a business established elsewhere in the EU, the Greek exemption is not claimed in Greece: it is requested through its home tax authority, which issues the EX number. Both limits must be met over two years, so a business whose EU turnover passes EUR 100,000 loses the cross-border exemption in every member state where it uses it, not only in Greece. Greek businesses supplying other member states should check each country’s own national threshold, which can be lower or higher than Greece’s EUR 10,000.