There are groups of traders that can choose, if they meet certain conditions, to join a special VAT scheme.

See indicatively the following special schemes:

(A) Special scheme for small businesses (Article 39)

This scheme is optional and includes really small businesses for which compliance with the obligations of the normal VAT scheme creates additional administrative burden.

You can join if:

• you are you a new business or
• in the previous tax year you made deliveries of goods and services up to ten thousand (10,000) euros.

Learn that:

Exceeding the limit of 10.000 euros within the tax year makes your transfer to the normal VAT regime mandatory, which takes place from the moment of the execution of the transaction, by which the limit was exceeded.

Remember:

See more information about your inclusion in the special status of small businesses here.

In this case:

• You have no obligation to submit VAT returns.
• You are not entitled to deduct your input VAT.
• In the accounting information you issue, you are obliged to indicate "without value added tax - exemption of small businesses Article 39 Law 2859/2000».
   

Β) Special scheme for farmers (Article 41)

You can join this scheme if in the previous tax year:

• you received a subsidy of less than 5,000 euro and
• you have sold agricultural products of your production and provided agricultural services with a value of less than 15,000 euro.

These criteria are taken cumulatively, in other words, both must be the case.

In this case:

• You do not charge with VAT the supply of goods and services and you are not obliged to submit VAT returns.
• You are entitled to a VAT refund which burdened the purchases of goods or receiving of services, which you made for the exercise of your agricultural holding by a special procedure.

Remember:

Useful information about farmers of special status can be found in the comprehensive useful guide to farmers' tax liabilities, by clicking here.