Greece Enacts Amendments for New EU VAT Rules for E-Commerce

Greece has enacted certain amendments to the VAT Law for the implementation of the new EU VAT rules for e-commerce, which apply with retroactive effect from 1 July 2021. This includes amendments regarding taxable events for intra-Community distance sales of goods and the distance sales of goods imported from third territories or third countries, new deemed supplier rules for an undertaking facilitating the delivery of goods through the use of an electronic interface, and the replacement of the distance selling thresholds of EUR 35,000 and EUR 100,000 with the single EUR 10,000 threshold for small-scale businesses.