Law 5073/2023 “Measures to Combat Tax Evasion” was published by the Greek Ministry of Finance on 11 December 2023, introducing provisions to enhance tax compliance in the country. The law includes guidelines for electronic invoicing, data transmission obligations, and penalties for non-compliance. It also outlines directives for electronic data transmission to the myDATA platform, specifies penalties for non-compliance, and extends incentives for e-invoicing. Revised technical specifications for myDATA (version 1.0.7) have been issued, including updates related to QR codes, tax-exempt documents, and transaction classification. The information is available on the AADE portal.
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