VAT registration and permanent establishment are different tests.
IAPR/AADE specifically addresses foreign businesses carrying out taxable transactions in Greece that may require a Greek VAT number without an income-tax permanent establishment.
Identify the transaction and the person liable for VAT.
Potential triggers include imports or intra-EU acquisitions, installation/assembly in Greece, certain real-estate-related services and holding goods for subsequent sales in Greece.
Not every Greek-facing transaction requires registration.
For some B2B flows, VAT is accounted for by the customer. Seller, customer status, place of supply and liability must be tested together.
Inventory location matters.
Moving or holding own stock in Greece can create VAT obligations even when a third-party logistics provider operates the warehouse.
OSS simplifies certain B2C flows, not every VAT obligation.
The Union OSS can cover eligible cross-border B2C sales but does not replace analysis of imports, domestic transactions and local-stock consequences.
There is also a cross-border SME VAT exemption regime from 2025.
Eligible small businesses may be able to use the special regime subject to current conditions and thresholds.
EU and non-EU businesses may follow different procedures.
Current IAPR forms and the facts of the transaction should be checked before registration.
Map transactions before registering.
International & Cross-Border Advisory maps goods/services, customer type, dispatch, stock and payment flows before defining VAT, OSS, VIES and local-return requirements.