When to register
 When is VAT registration compulsory?
 EU acquisitions and VAT Registration
VAT registration is compulsory for anyone if:
(a) at the end of any month, the value of their purchases from all the other Member States over the one-year period starting from 1 January of the year in which that month falls exceeds the limit of EUR 10 251.61;
(b) there is reasonable evidence that the value of their purchases over a period of 30 days from any point will exceed EUR 10 251.61.
Anyone whose purchases do not exceed the above limit is entitled to register voluntarily.
Additional information on compulsory registration for purchases can be found in Information Leaflet 3A "Purchases and Distance Sales" (available in Gree).
Provision of services to taxable persons in other Member States and VAT Registration
VAT Registration by businesses not established in the Republic
Right to register for VAT
Anyone not required to register for VAT, as explained in the previous paragraph, may register in the following cases:
(i) Voluntary registration
Where a business carries out taxable supplies of goods and/or services, the value of which does not exceed the registration limit.
(ii) Prospective traders
A business which intends to carry out taxable transactions can apply to register for VAT as a prospective trader.
Registration applies either from the application date or from an earlier date agreed between the business and the authorised officer.
Additionally, farmers can also register voluntarily for the standard VAT scheme, regardless of their annual turnover from supplies of their own agricultural produce and/or agricultural services.
See Information Leaflet 3"VAT Registration"(available in Greek.
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