Greece enacted Law 5073/2023 on 11 December 2023
The law replaces provisions for fines related to tax violations, including late or incomplete submission of tax declarations and failure to cooperate during a tax audit. The fines range from EUR 100 to EUR 2,500 depending on the violation and the taxpayer’s accounting obligations. However, fines are not imposed for certain specific situations, such as late submission of amended VAT or withholding tax returns, or for late income tax returns if the tax amount does not exceed EUR 100.
Source Orbitax
