Greece's Implementation of EU Small Business Scheme for Cross-Border Supplies

Greece implemented measures to comply with EU VAT law for small businesses through Law No. 5222, published on 28 July 2025. This includes the introduction of the EU small business scheme for cross-border supplies in accordance with Council Directive (EU) 2020/285 of 18 February 2020. The scheme essentially provides that a taxable person established in another EU Member State can apply the VAT r…
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