Order no. 167/2019 for the amendment of Order no. 2856/2017 regarding the VAT registration procedure was published in the Official Gazette no. 80/2019.
Starting with February 1st 2019, the optional VAT registration procedure (turnover below the threshold) can be performed through the electronic submission of a Sworn Statement.
After obtaining the valid proof of submission, this will be submitted to the relevant Tax Authority among with Form 010. If the information declared in the Sworn Statement does not match the data available in the records of the tax authority, a notification will be sent to the Antifraud Directorate General in this respect.