The path opens for small businesses to sell goods without VAT up to €100,000 within the European market, as the Greek tax authority (AADE) launches the relevant platform, activating the new special cross-border transaction regime. To qualify, total EU turnover must not exceed €100,000 in both the current and previous year, while transactions in Greece cannot exceed €10,000 annually.
The new framework simplifies cross-border transaction procedures and eliminates key bureaucratic obligations as it no longer requires obtaining a tax number in each member state where sales are made, while separate VAT returns in different countries according to each nation’s rules are abolished. Simultaneously, it facilitates the delivery of goods and provision of services with tax exemption, strengthening the outward orientation and competitiveness of small businesses.
The special exemption regime takes effect from January 28, 2026, and applies to businesses engaged in sales or services outside their headquarters. If a company is found not to meet the exemption conditions, the corresponding VAT on transactions is charged retroactively.
Businesses exempt from VAT – Process they must follow
In Greece, businesses with annual turnover up to €10,000 are exempt from VAT. However, these businesses can conduct VAT-exempt transactions with businesses from other EU countries, up to a total value of €100,000, and up to the limit applicable in each country. Businesses from other EU countries can conduct exempt transactions in Greece up to €10,000.
Through the special application on the myAADE digital portal, businesses established in Greece can:
- Submit applications for inclusion in the special small business regime in one or more member states (Prior Notification to AADE), declaring their transactions in other member states.
- Extend their activity to new member states or request cessation of the regime’s use.
- Submit quarterly reports on the value of goods deliveries or service provisions they conducted throughout the EU.
- Immediately notify AADE in case of turnover threshold breach.
AADE, for its part, communicates with other member states for granting individual identification numbers, approves exemption applications for businesses from other member states operating in Greece, and monitors business compliance and turnover limit adherence.
Businesses included in the cross-border regime must submit quarterly reports by the last day of the month following each quarter’s end. In case of exceeding the maximum EU limit of €100,000, a final report must be submitted within 15 working days, automatically terminating the exemption.
Businesses transitioning from the old to the new regime must submit an inventory declaration within 2 months of transition. One of the most significant innovations is the ability for a business to apply both regimes simultaneously – domestic and cross-border.
If a small business has turnover in Greece below €10,000 and total EU turnover below €100,000, it can enjoy exemptions both domestically and in other member states. For simultaneous inclusion, applications are submitted exclusively through the European System, except for the first two months after publication (until end of March 2026) where separate domestic applications are possible.
