Greece’s implementation of the proper VAT registration procedures for Non-EU taxpayers

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A procedure granting VAT registration for a taxable person non-established in an EU Member State was issued under Decision No. 1152 by the Greek Office Gazette.

Decision No. 1152 explains the following:

  • The Legal procedure for granting VAT registration numbers to taxpayers that are non-residents of the EU
  • The change of information, transparency, and terminations of taxable transactions
  • The declaration of forms


To register under the special regime of Article 47c of the VAT code for EU non-residents, they are required to obtain a VAT number for VAT obligations. Given that it did not appoint any tax representative, VAT is granted by submitting the declaration in Annex I of the decision. The implementation took effect on 7 November 2022.

Disclaimer: Reproduced/Adapted with permission from Global VAT Compliance.


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