In the case of invoicing for services to a community country

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VAT integration and detection are done by issuing a self-invoice , i.e. an invoice that has the Flat-Rate VAT Number as supplier and customer, which contains the data of the foreign invoice (to be attached to the self-invoice), with specific indication of the rate and the relative VAT amount to be paid;
the Intrastat form must be drawn up and sent , a digital document through which the amount of the transactions carried out with respect to each individual foreign company is communicated.
e-commerce that sell B2C abroad must pay VAT and customs (where applicable) in the country of destination of the goods, once certain levels of sales have been exceeded.

In some cases, they may be forced to open a branch (or proceed with tax identification through a representative) in these countries or to adhere to particular procedures (MOSS, OSS) in order to pay VAT in the country of the B2C buyer.
Obligations related to the presence of employees
As we have seen, flat-rate taxpayers can have employees and similar greece email list for total compensation of up to €20,000.00 gross per year, without having to leave the Regime.

There are also specific requirements for employees that the flat-rate taxpayer must comply with, linked to the withholdings applied on dependent work:

obligation to operate and pay the withholdings made on the compensation paid to employees (contrary to what happens for professionals);
draw up and send the Single Certification, which certifies the payment of the compensation and the quantification of the related deductions;
draw up and send form 770, which certifies the payment of the aforementioned withholdings.
Obligations related to electronic invoicing
Flat-rate taxpayers, initially exempt, must now comply with the electronic invoicing obligation in the B2B sector.