If you intend to trade goods or provide and receive services with other Member States of the European Union, you must, before your first transaction, make an entry in the VIES registration system with your application (form M2 "Statement of Commencement/Change of Operations of a Natural Person" in the tax office (DOY - Public Fiscal Service) where you belong.

1. Submission of a declaration of Recapitulative Statements of intra-community transactions
 

Those who carry out intra-community transactions are invited to submit a declaration of Recapitulative Statements of intra-community transactions (forms Φ4 and Φ5).

The statement shall be submitted on a monthly basis by Day 26 of the next month to which it relates. In the event of a holiday, this statement is transferred to the next working day. 
 

Remember:

For more information on the submission of the recapitulative statements see  here.

Learn that:

If in a month you have not made intra-community transactions, you are not required to submit Recapitulative Statements.

2. Submission of Intrastat declaration
 

In case you carry out intra-community transactions, you should be aware that you may be liable to submit an Intrastat declaration if the value of your transactions exceeds the amounts set each time by the Statistical Service, which are called statistical thresholds. Following are the indicative statistical thresholds for the year 2020:

The statistical thresholds that apply from 1/1/2020 to 31/12/2020 are as follows:

a) one hundred fifty thousand euros (€150,000) for arrivals and

(B) ninety thousand euros (€90,000) for dispatches.
 

You are obliged to submit an Intrastat declaration when:

• exceeding the statistical threshold in the previous tax year or
• exceeding the statistical threshold during the year.

The Intrastat declaration is submitted monthly and only for the months when you have carried out relevant transactions. You can submit your declaration:

• either in paper form in the competent tax office,

• or in electronic form at the e-mail address of the Hellenic Statistical Authority by clicking  here.

The deadline for submitting the declaration is the last working day of the month following the end of the tax period to which it relates.

For more information click  here.