- New Guidance on Digital Stock Movement Documentation: On June 12, 2025, Greece’s tax authority issued Circular E.2030, outlining the obligations for digitally issuing stock movement documents on the myDATA platform, applicable to inventory senders, third-party handlers, and carriers, while specifying exemptions for certain internal movements and waste disposal.
- Penalties for Non-Compliance: Businesses failing to comply with the new documentation requirements face fines of €500 per audit for single-entry accounting systems and €1,000 for double-entry systems, emphasizing the importance of adherence to these regulations.
- Extension for E-Invoicing of Non-Procurement Public Expenses: The mandatory e-invoicing timeline for non-procurement public sector expenses has been postponed to September 1, 2025, allowing more preparation time, while expanding exemptions to include minor public contracts, confidential expenditures, and small-value expenses under €2,500.
Source Comarch
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