Τα όρια ένταξης των επιχειρήσεων στο Φ.Π.Α. στις χώρες της Ε.Ε. καθώς και οι συντελεστές Φ.Π.Α. όπως ισχύουν σήμερα
Οι συντελεστές ΦΠΑ των κρατών μελών της Ε.Ε. και η χρονολογική εξέλιξή τους. Όρια ένταξης πολύ μικρών επιχειρήσεων.
Δείτε αναλυτικά :
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
* Συναλλαγματικές ισοτιμίες αναφοράς Ευρώ που δημοσιεύονται από την Ευρωπαϊκή
Κεντρική Τράπεζα για τις 17 Μαρτίου το 2016.
** Τα κατώτατα όρια που εκφράζονται σε εθνικό νόμισμα υπολογίζεται από τις τιμές
ευρώ με τη συναλλαγματική ισοτιμία κατά την ημερομηνία της προσχώρησης, δηλαδή
την 1.1.2007.
*** 37.500 για υπηρεσίες και 75.000 για πώληση αγαθών
Πηγή: Taxud - EU
http://taxheaven.gr
Οι συντελεστές ΦΠΑ των κρατών μελών της Ε.Ε. και η χρονολογική εξέλιξή τους. Όρια ένταξης πολύ μικρών επιχειρήσεων.Δείτε αναλυτικά :
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
| Member States | Code | Super Reduced Rate | Reduced Rate | Standard Rate | Parking Rate |
| Belgium | BE | - | 6 / 12 | 21 | 12 |
| Bulgaria | BG | - | 9 | 20 | - |
| Czech Republic | CZ | - | 10 / 15 | 21 | - |
| Denmark | DK | - | - | 25 | - |
| Germany | DE | - | 7 | 19 | - |
| Estonia | EE | - | 9 | 20 | - |
| Ireland | IE | 4,8 | 9 / 13,5 | 23 | 13,5 |
| Greece | EL | - | 6 / 13 | 24 | - |
| Spain | ES | 4 | 10 | 21 | - |
| France | FR | 2,1 | 5,5 / 10 | 20 | - |
| Croatia | HR | - | 5 / 13 | 25 | - |
| Italy | IT | 4 | 5 / 10 | 22 | - |
| Cyprus | CY | - | 5 / 9 | 19 | - |
| Latvia | LV | - | 12 | 21 | - |
| Lithuania | LT | - | 5 / 9 | 21 | - |
| Luxembourg | LU | 3 | 8 | 17 | 14 |
| Hungary | HU | - | 5 / 18 | 27 | - |
| Malta | MT | - | 5 / 7 | 18 | - |
| Netherlands | NL | - | 6 | 21 | - |
| Austria | AT | - | 10 / 13 | 20 | 13 |
| Poland | PL | - | 5 / 8 | 23 | - |
| Portugal | PT | - | 6 / 13 | 23 | 13 |
| Romania | RO | - | 5 / 9 | 20 | - |
| Slovenia | SI | - | 9,5 | 22 | - |
| Slovakia | SK | - | 10 | 20 | - |
| Finland | FI | - | 10 /14 | 24 | - |
| Sweden | SE | - | 6 / 12 | 25 | - |
| United Kingdom | UK | - | 5 | 20 | - |
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
| MEMBER STATES AND DATES | REDUCED RATE | STANDARD RATE | INCREASED RATE | PARKING RATE |
| Belgium | ||||
| 01/01/71 | 6 | 18 | 25 | 14 |
| 01/01/78 | 6 | 16 | 25 | - |
| 01/12/80 | 6 | 16 | 25 | 25+5 | - |
| 01/07/81 | 6 | 17 | 25 | 25+5 | - |
| 01/09/81 | 6 | 17 | 25 | 25+8 | - |
| 01/03/82 | 1 | 6 | 17 | 25 | 25+8 | - |
| 01/01/83 | 1 | 6 | 19 | 25 | 25+8 | 17 |
| 01/04/92 | 1 | 6 | 12 | 19,5 | - | - |
| 01/01/94 | 1 | 6 | 12 | 20,5 | - | 12 |
| 01/01/96 | 1 | 6 | 12 | 21 | - | 12 |
| 01/01/00 | 6 | 12 | 21 | - | 12 |
| Bulgaria | ||||
| 01/04/94 | - | 18 | - | - |
| 01/07/96 | - | 22 | - | - |
| 01/01/99 | - | 20 | - | - |
| 01/01/07 | 7 | 20 | - | - |
| 01/04/11 | 9 | 20 | - | - |
| Czech Republic | ||||
| 01/01/93 | 5 | 23 | - | - |
| 01/01/95 | 5 | 22 | - | - |
| 01/05/04 | 5 | 19 | - | - |
| 01/01/08 | 9 | 19 | - | - |
| 01/01/10 | 10 | 20 | - | - |
| 01/01/12 | 14 | 20 | - | - |
| 01/01/13 | 15 | 21 | - | - |
| 01/01/15 | 10 | 15 | 21 | - | - |
| Denmark | ||||
| 03/07/67 | - | 10 | - | - |
| 01/04/68 | - | 12,5 | - | - |
| 29/06/70 | - | 15 | - | - |
| 29/09/75 | 9,25 | 15 | - | - |
| 01/03/76 | - | 15 | - | - |
| 03/10/77 | - | 18 | - | - |
| 01/10/78 | - | 20,25 | - | - |
| 30/06/80 | - | 22 | - | - |
| 01/01/92 | - | 25 | - | - |
| Germany | ||||
| 01/01/68 | 5 | 10 | - | - |
| 01/07/68 | 5 | 11 | - | - |
| 01/01/78 | 6 | 12 | - | - |
| 01/07/79 | 6,5 | 13 | - | - |
| 01/07/83 | 7 | 14 | - | - |
| 01/01/93 | 7 | 15 | - | - |
| 01/04/98 | 7 | 16 | - | - |
| 01/01/07 | 7 | 19 | ||
| Estonia | ||||
| 1991 | - | 10 | - | - |
| 1993-… | - | 18 | - | - |
| 2000-2008 | 5 | 18 | - | - |
| 01/01/09 | 9 | 18 | - | - |
| 01/07/09 | 9 | 20 | - | - |
| Ireland | ||||
| 01/11/72 | 1 | 5,26 | 11.11 | 16,37 | 30,26 | - |
| 03/09/73 | 1 | 6,75 | 11.11 | 19,5 | 36,75 | - |
| 01/03/76 | 10 | 20 | 35 | 40 | - |
| 01/03/79 | 1 | 10 | 20 | - | - |
| 01/05/80 | 1 | 10 | 25 | - | - |
| 01/09/81 | 1,5 | 15 | 25 | - | - |
| 01/05/82 | 1,8 | 18 | 30 | - | - |
| 01/03/83 | 2,3 | 23 | 35 | - | - |
| 01/05/83 | 2,3 | 5 | 18 | 23 | 35 | - | - |
| 01/07/83 | 2 | 5 | 18 | 23 | 35 | - | - |
| 01/05/84 | 2 | 5 | 8 | 18 | 23 | 35 | - | - |
| 01/03/85 | 2,2 | 10 | 23 | - | - |
| 01/03/86 | 2,4 | 10 | 25 | - | - |
| 01/05/87 | 1,7 | 10 | 25 | - | - |
| 01/03/88 | 1,4 | 5 | 10 | 25 | - | - |
| 01/03/89 | 2 | 5 | 10 | 25 | - | - |
| 01/03/90 | 2,3 | 10 | 23 | - | - |
| 01/03/91 | 2,3 | 10 | 12,5 | 21 | - | 12,5 |
| 01/03/92 | 2,7 | 10 | 12,5 | 16 | 21 | - | 16 |
| 01/03/93 | 2,5 | 12,5 | 21 | - | 12,5 |
| 01/01/96 | 2,8 | 12,5 | 21 | - | 12,5 |
| 01/03/97 | 3,3 | 12,5 | 21 | - | 12,5 |
| 01/03/98 | 3,6 | 12,5 | 21 | - | 12,5 |
| 01/03/99 | 4 | 12,5 | 21 | - | 12,5 |
| 01/03/00 | 4,2 | 12,5 | 21 | - | 12,5 |
| 01/01/01 | 4,3 | 12,5 | 20 | - | 12,5 |
| 01/03/02 | 4,3 | 12,5 | 21 | - | 12,5 |
| 01/01/03 | 4,3 | 13,5 | 21 | - | 13,5 |
| 01/01/04 | 4,4 | 13,5 | 21 | - | 13,5 |
| 01/01/05 | 4.8 | 13.5 | 21 | - | 13,5 |
| 01/12/08 | 4.8 | 13.5 | 21,5 | - | 13,5 |
| 01/01/10 | 4.8 | 13.5 | 21 | - | 13,5 |
| 01/07/11 | 4.8 | 9 | 13.5 | 21 | - | 13,5 |
| 01/01/12 | 4.8 | 9 | 13.5 | 23 | - | 13,5 |
| Greece | ||||
| 01/01/87 | 3 | 6 | 18 | 36 | - |
| 01/01/88 | 3 | 6 | 16 | 36 | - |
| 28/04/90 | 4 | 8 | 18 | 36 | - |
| 08/08/92 | 4 | 8 | 18 | - | - |
| 01/04/05 | 4,5 | 9 | 19 | - | - |
| 15/03/10 | 5 | 10 | 21 | - | - |
| 01/07/10 | 5,5 | 11 | 23 | - | - |
| 01/01/11 | 6,5 | 13 | 23 | - | - |
| 20/07/15 | 6 | 13 | 23 | - | - |
| 01/06/16 | 6 | 13 |
24
| ||
| Spain | ||||
| 01/01/86 | 6 | 12 | 33 | - |
| 01/01/92 | 6 | 13 | 28 | - |
| 01/08/92 | 6 | 15 | 28 | - |
| 01/01/93 | 3 | 6 | 15 | - | - |
| 01/01/95 | 4 | 7 | 16 | - | - |
| 01/07/10 | 4 | 8 | 18 | - | - |
| 01/09/12 | 4 | 10 | 21 | - | - |
| France | ||||
| 1/01/1968 (1) | 6 | 16,66 | 20 | 13 |
| 1/12/1968 (1) | 7 | 19 | 25 | 15 |
| 01/01/70 | 7,5 | 23 | 33,33 | 17,6 |
| 01/01/73 | 7 | 20 | 33,33 | 17,6 |
| 01/01/77 | 7 | 17,6 | 33,33 | - |
| 1/07/1982 (2) | 4 | 5,5 | 7 | 18,6 | 33,33 | - |
| 01/01/86 | 4 | 5,5 | 7 | 18,6 | 33,33 | - |
| 01/07/86 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | - |
| 17/09/87 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | 28 |
| 01/12/88 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 28 | - |
| 01/01/89 | 2,1 | 5,5 | 13 | 18,6 | 28 | - |
| 08/09/89 | 2,1 | 5,5 | 13 | 18,6 | 25 | 28 | - |
| 01/01/90 | 2,1 | 5,5 | 13 | 18,6 | 25 | - |
| 13/09/90 | 2,1 | 5,5 | 13 | 18,6 | 22 | - |
| 29/07/91 | 2,1 | 5,5 | 18,6 | 22 | - |
| 01/01/93 | 2,1 | 5,5 | 18,6 | - | - |
| 01/08/95 | 2,1 | 5,5 | 20,6 | - | - |
| 01/04/00 | 2,1 | 5,5 | 19,6 | - | - |
| 01/01/12 | 2,1 | 5,5 | 7 | 19,6 | - | - |
| 01/01/14 | 2,1 | 5,5 | 10 | 20 | - | - |
| (1) Up to 1.1.1970, the VAT rates were applicable to a price inclusive of VAT itself. As from 1.1.1970, the VAT rates apply to prices net of tax. | ||||
| (2) 4% rate 1.7.1982 to 1.1.1986 was provisional. | ||||
| Croatia | ||||
| 01/08/98 | - | 22 | - | - |
| 01/11/99 | 0 | 22 | - | - |
| 01/01/06 | 0 | 10 | 22 | - | - |
| 01/08/09 | 0 | 10 | 23 | - | - |
| 01/03/12 | 0 | 10 | 25 | - | - |
| 01/01/13 | 5 | 10 | 25 | - | - |
| 01/01/14 | 5 | 13 | 25 | - | - |
| Italy | ||||
| 01/01/73 | 6 | 12 | 18 | - |
| 01/01/75 | 6 | 12 | 30 | 18 |
| 18/03/76 | 6 | 12 | 30 | 18 |
| 10/05/76 | 6 | 9 | 12 | 30 | 18 |
| 23/12/76 | 1 | 3 | 6 | 9 | 12 | 30 | 18 |
| 08/02/77 | 1 | 3 | 6 | 9 | 12 | 14 | 35 | 18 |
| 03/07/80 | 2 | 8 | 15 | 35 | 18 |
| 01/11/80 | 1 | 2 | 3 | 6 | 9 | 12 | 14 | 35 | 15 | 18 |
| 01/01/81 | 2 | 8 | 15 | 35 | 18 |
| 05/08/82 | 2 | 8 | 10 | 15 | 18 | 38 | 20 |
| 19/04/84 | 2 | 8 | 10 | 15 | 18 | 30 | 38 | 20 |
| 20/12/84 | 2 | 9 | 18 | 30 | - |
| 01/08/88 | 2 | 9 | 19 | 38 | - |
| 01/01/89 | 4 | 9 | 19 | 38 | - |
| 13/05/91 | 4 | 9 | 12 | 19 | 38 | - |
| 01/01/93 | 4 | 9 | 19 | - | 12 |
| 01/01/94 | 4 | 9 | 19 | - | 13 |
| 24/02/95 | 4 | 10 | 19 | - | 16 |
| 01/10/97 | 4 | 10 | 20 | - | - |
| 17/09/11 | 4 | 10 | 21 | - | - |
| 01/10/13 | 4 | 10 | 22 | - | - |
| 01/01/16 | 4 | 5 | 10 | 22 | ||
| Cyprus | ||||
| 01/07/92 | - | 5 | - | - |
| 01/10/93 | - | 8 | - | - |
| 01/07/00 | 5 | 10 | - | - |
| 01/07/02 | 5 | 13 | - | - |
| 01/01/03 | 5 | 15 | - | - |
| 01/08/05 | 5 | 8 | 15 | - | - |
| 01/03/12 | 5 | 8 | 17 | - | - |
| 14/01/13 | 5 | 8 | 18 | - | - |
| 13/01/14 | 5 | 9 | 19 | - | - |
| Latvia | ||||
| 01/05/95 | - | 18 | - | - |
| 01/01/03 | 9 | 18 | - | - |
| 01/05/04 | 5 | 18 | - | - |
| 01/01/09 | 10 | 21 | - | - |
| 01/01/11 | 12 | 22 | - | - |
| 01/07/12 | 12 | 21 | - | - |
| Lithuania | ||||
| 01/05/94 | - | 18 | - | - |
| 01/08/94 | 9 | 18 | - | - |
| 01/01/97 | - | 18 | - | - |
| 01/05/00 | 5 | 18 | - | - |
| 01/01/01 | 5 | 9 | 18 | - | - |
| 01/01/09 | 5 | 9 | 19 | - | - |
| 01/09/09 | 5 | 9 | 21 | - | - |
| Luxembourg | ||||
| 01/01/70 | 4 | 8 | - | - |
| 01/01/71 | 2 | 5 | 10 | - | - |
| 01/07/83 | 3 | 6 | 12 | - | - |
| 01/01/92 | 3 | 6 | 15 | - | - |
| 01/01/93 | 3 | 6 | 15 | - | 12 |
| 01/01/15 | 3 | 8 | 17 | - | 14 |
| Hungary | ||||
| 01/01/88 | 0 | 15 | 25 | - | - |
| 01/01/93 | 0 | 6 | 25 | - | - |
| 01/08/93 | 10 | 25 | - | - |
| 01/01/95 | 0 | 12 | 25 | - | - |
| 01/01/04 | 5 | 15 | 25 | - | - |
| 01/01/06 | 5 | 15 | 20 | - | - |
| 01/09/06 | 5 | 20 | - | - |
| 01/07/09 | 5 | 18 | 25 | - | - |
| 01/01/12 | 5 | 18 | 27 | - | - |
| Malta | ||||
| 01/01/95 | 5 | 15 | - | - |
| 01/01/99 | 5 | 15 | - | - |
| 01/01/04 | 5 | 18 | - | - |
| 01/01/11 | 5 | 7 | 18 | - | - |
| Netherlands | ||||
| 01/01/69 | 4 | 12 | - | - |
| 01/01/71 | 4 | 14 | - | - |
| 01/01/73 | 4 | 16 | - | - |
| 01/01/76 | 4 | 18 | - | - |
| 01/01/84 | 5 | 19 | - | - |
| 01/10/86 | 6 | 20 | - | - |
| 01/01/89 | 6 | 18,5 | - | - |
| 01/10/92 | 6 | 17,5 | - | - |
| 01/01/01 | 6 | 19 | - | - |
| 01/10/12 | 6 | 21 | - | - |
| Austria | ||||
| 01/01/73 | 8 | 16 | - | - |
| 01/01/76 | 8 | 18 | - | - |
| 01/01/78 | 8 | 18 | 30 | 30 |
| 01/01/81 | 8 | 13 | 18 | 30 | 30 |
| 01/01/84 | 10 | 20 | 32 | 32 |
| 01/01/92 | 10 | 20 | - | - |
| 01/01/95 | 10 | 20 | - | 12 |
| 01/01/16 | 10 | 13 | 20 | - | 13 |
| Poland | ||||
| 05/07/93 | 7 | 22 | - | - |
| 04/09/00 | 3 | 7 | 22 | - | - |
| 01/01/11 | 5 | 8 | 23 | - | - |
| Portugal | ||||
| 01/01/86 | 8 | 16 | 30 | - |
| 01/02/88 | 8 | 17 | 30 | - |
| 24/03/1992(1) | 5 | 16 | 30 | - |
| 01/01/95 | 5 | 17 | - | - |
| 01/07/96 | 5 | 12 | 17 | - | - |
| 05/06/02 | 5 | 12 | 19 | - | 12 |
| 01/07/05 | 5 | 12 | 21 | - | 12 |
| 01/07/08 | 5 | 12 | 20 | - | 12 |
| 01/07/10 | 6 | 13 | 21 | - | 13 |
| 01/01/11 | 6 | 13 | 23 | - | 13 |
| (1) On 24 March 1992 Portugal abolished the zero rate. All goods and services previously zero-rated are now taxed at 6%. | ||||
| Romania | ||||
| 01/07/93 | - | 18 | - | - |
| 01/01/95 | 9 | 18 | - | - |
| 01/02/98 | 11 | 22 | - | - |
| 01/01/00 | - | 19 | - | - |
| 01/01/04 | 9 | 19 | - | - |
| 01/12/08 | 5 | 9 | 19 | - | - |
| 01/07/10 | 5 | 9 | 24 | - | - |
| 01/01/16 | 5 | 9 | 20 | - | - |
| Slovenia | ||||
| 01/07/99 | 8 | 19 | - | - |
| 01/01/02 | 8,5 | 20 | - | - |
| 01/07/13 | 9,5 | 22 | - | - |
| Slovak Republic | ||||
| 01/01/93 | 5 | 23 | - | - |
| 01/08/93 | 6 | 25 | - | - |
| 01/01/96 | 6 | 23 | - | - |
| 01/07/99 | 10 | 23 | - | - |
| 01/01/03 | 14 | 20 | - | - |
| 01/01/04 | - | 19 | - | - |
| 01/01/07 | 10 | 19 | - | - |
| 01/05/10 | 6 | 10 | 19 | - | - |
| 01/01/11 | 10 | 20 | - | - |
| Finland | ||||
| 01/06/94 | 5 | 6 | 12 | 22 | - | - |
| 01/01/95 | 6 | 12 | 17 | 22 | - | - |
| 01/01/98 | 8 | 17 | 22 | - | - |
| 01/10/09 | 8 | 12 | 22 | - | - |
| 01/07/10 | 9 | 13 | 23 | - | - |
| 01/01/13 | 10 | 14 | 24 | - | - |
| Sweden | ||||
| 01/01/69 | 2,04 | 6,38 | 11,11 | - | - |
| 01/01/71 | 3,09 | 9,89 | 17,65 | - | - |
| 01/06/77 | 3,54 | 11,43 | 20,63 | - | - |
| 08/09/80 | 3,95 | 12,87 | 23,46 | - | - |
| 16/11/81 | 3,67 | 11,88 | 21,51 | - | - |
| 01/01/83 | 3,95 | 12,87 | 23,46 | - | - |
| 01/07/90 | 4,17 | 13,64 | 25 | - | - |
| 01/01/92 | 18 | 25 | - | - |
| 01/01/93 | 21 | 25 | - | - |
| 01/07/93 | 12 | 21 | 25 | - | - |
| 01/01/96 | 6 | 12 | 25 | - | - |
| United Kingdom | ||||
| 01/04/73 | - | 10 | - | - |
| 29/07/74 | - | 8 | - | - |
| 18/11/74 | - | 8 | 25 | - |
| 12/04/76 | - | 8 | 12,5 | - |
| 18/06/79 | - | 15 | - | - |
| 01/04/91 | - | 17,5 | - | - |
| 01/04/94 | - | 17,5 | - | 8 |
| 01/01/95 | 8 | 17,5 | - | - |
| 01/09/97 | 5 | 17,5 | - | - |
| 01/12/08 | 5 | 15 | - | - |
| 01/01/10 | 5 | 17,5 | - | - |
| 04/01/11 | 5 | 20 | - | - |
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
Χώρα
| Όρια απαλλαγής για τις πολύ μικρες επιχειρήσεις |
Επιπλέον όρια
|
| Denmark* | 6.707,00 | |
| Greece | 10.000,00 | |
| Portugal | 10.000,00 | |
| Finland | 10.000,00 | |
| Cyprus | 15.600,00 | |
| Estonia | 16.000,00 | |
| Germany | 17.500,00 | |
| Hungary* | 19.351,00 | |
| Belgium | 25.000,00 | |
| Italy | 25.000,00 | 30.000 - 35.000 - 40.000 - 45.000 - 50.000 |
| Luxembourg | 25.000,00 | |
| Bulgaria* | 25.565,00 | |
| Austria | 30.000,00 | |
| Croatia* | 30.523,00 | |
| Poland* | 34.969,00 | |
| Malta | 14.000,00 | 24.000 - 35.000 |
| Czech Republic* | 36.977,00 | |
| Lithuania | 45.000,00 | |
| Romania** | 49.133,00 | |
| Slovakia | 49.790,00 | |
| Latvia | 50.000,00 | |
| Slovenia | 50.000,00 | |
| Ireland*** | 37.500,00 | 75.000 |
| France | 32.900,00 | 42.600 - 82.200 |
| United Kingdom* | 106.114,00 | |
| Spain | - | |
| Netherlands | - | |
| Sweden | - |
Κεντρική Τράπεζα για τις 17 Μαρτίου το 2016.
** Τα κατώτατα όρια που εκφράζονται σε εθνικό νόμισμα υπολογίζεται από τις τιμές
ευρώ με τη συναλλαγματική ισοτιμία κατά την ημερομηνία της προσχώρησης, δηλαδή
την 1.1.2007.
*** 37.500 για υπηρεσίες και 75.000 για πώληση αγαθών
Πηγή: Taxud - EU
http://taxheaven.gr
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