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The One-Stop-Shop rule
Since July of this year, there have been a few changes to tax regulations and rates in Greece. The One-Stop-Shop application is to be applied digitally from now on, making it easier for businesses to meet their VAT obligations on e-commerce sales within the EU.
Three new EU VAT directives in Greece
Two new tax facts
Two new taxable events are added to the Greek VAT Code:
- the intra-Community distance sales of goods
- distance sales of goods imported from third territories or third countries
“Deemed Supplier”
The Greek Tax Authority has now determined that a company that uses an electronic interface (marketplace, platform, web portal or similar) to supply goods is treated for VAT purposes as the party that received the goods and supplied them to the customer itself (“deemed supplier”).
Uniform EU limit for distance selling
The current individual limit for distance sales is to be abolished and replaced by a uniform EU limit of EUR 10,000. Telecommunications and radio services as well as intra-Community distance sales of goods may continue to be subject to VAT in the Member State where the supplier of the service is established or where the goods are located when the dispatch begins.
However, the limit does not apply if the service provider is not established in the EU or in more than one Member State.
Changes in VAT rates
There have also been some changes to VAT rates. You can find out which rates are affected and how they have changed in our country overview of the tax measures for Greece.
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You would like to digitize? Contact us now!
We are happy to be there for you – by phone, by e-mail, or personally at your site!
Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
