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New National Customs Code and VAT Changes: Modernization, E-Invoicing, and EU Alignment

  • A new National Customs Code was published on 28 July 2025, replacing the previous code from 2001.
  • The new code aims to modernize and consolidate customs legislation, aligning with EU regulations.
  • Key changes include digital filings, mandatory notifications, and electronic systems for transport.
  • Enhanced digital control and data exchange among customs authorities are introduced.
  • Free zone regulations are updated with tighter oversight and digital recordkeeping.
  • Customs controls are extended beyond offices, including outside official hours with special fees.
  • Excise tax provisions are reorganized, introducing rules for new categories like e-cigarette liquids.
  • Vehicle taxation rules are refined with CO₂-based adjustments and digital checks for cross-border transport.
  • Modernized processes for serving official notices and assessments are introduced.
  • The code clarifies personal liability for unpaid customs duties for directors and managers.
  • Greek VAT law now includes mandatory B2B e-invoicing and transposes EU VAT Directives.

Source: zeya.com

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.

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