- A new provision in the tax bill under public consultation clarifies that a €100 fine applies to late submissions of withholding tax or VAT returns by book-keeping entities, even if no tax is due (zero/credit returns), effective from April 19, 2024.
- Fines previously imposed for such returns before the law’s enactment will be amended: non-owed fines will be deleted, offset against debts, or refunded if no debts exist.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Greece"
- VAT-Focused Changes under Law 5301/2026 – Adjusted Penalty Framework and Compliance Enhancements
- Greece Measures Threaten EPPO Independence and Effectiveness
- Greece’s Tax Bill Signals Immediate VAT Changes, Retroactive Relief and Rate Cuts
- Bulgarian POS Terminals Fuel Tax Evasion as Greek Authorities Target Foreign Card Schemes
- Greece Delays myDATA e-Delivery Phase Two: Full Digital Tracking Now Starts October 2026













