When to register
 When is VAT registration compulsory?
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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