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Clarifications on Digital Transaction Duty for Non-Employment Service Remuneration under Law 5177/2025

  • Circular E.2094/2025 clarifies the application of the Digital Transaction Duty on remuneration.
  • The duty applies according to Law 5177/2025, article 16.
  • It targets payments for services outside of employment relationships and not subject to VAT.

Source: taxand.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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