When to register
 When is VAT registration compulsory?
VAT legislation requires anyone who carries out taxable transactions (at a standard, reduced or zero rate of VAT) to register for VAT:
(i) At the end of any month, if the value of their taxable transactions within the one-year period ending at that point exceeded EUR 15 600.
(ii) At any point, if there is reasonable evidence to believe that the value of their taxable transactions within a period of 30 days from that point will exceed EUR 15 600.
Where VAT registration is compulsory under point (i) above, the request for registration must be submitted within 30 days from the end of the month in question and the registration will be valid from the end of the following month or from an earlier date agreed between the business and the authorised Tax officer.
Where VAT registration is compulsory under point (ii) above, the request for registration must be submitted before the end of the 30-day period in which registration becomes compulsory and will apply from the first day of that period.
N.B. The liability to register for VAT exists regardless of whether or not an application is filed. The Commissioner of Taxation is entitled by law to register persons retroactively from the date on which they were required to register by law. A person who was required to register for VAT but did not do so will be liable to pay the VAT due on supplies of goods and/or services from the date on which that person was required to register.
A fine of EUR 85 per month is payable for late registration applications.
 EU acquisitions and VAT Registration
Provision of services to taxable persons in other Member States and VAT Registration
Anyone who provides services to taxable persons in another EU Member State must register for VAT, provided that the VAT on those services is payable by the recipient in that Member State.
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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