The 2 October 2026 edition of Taxheaven’s weekly briefing summarizes critical developments in Greek tax compliance: the rollout of Phase B of mandatory e‑invoicing for second‑period businesses, the launch of the digital dispatch note (ψηφιακό δελτίο αποστολής) for B2B transactions, and new pay‑transparency obligations under EU Directive 2023/970 transposed into Greek law. The briefing includes practical timelines, penalty regimes, and FAQs.
Key Takeaways
- E‑Invoicing Phase B Deadline: Businesses in the second implementation group must issue all B2B invoices via myDATA by 31 December 2026; non‑compliance triggers penalties of €500 per invoice.
- Digital Dispatch Note Mandate: From 1 January 2027, all intra‑Greek goods movements require a real‑time digital dispatch note linked to the myDATA platform, replacing paper delivery notes.
- Pay Transparency Reporting: Employers with 250+ employees must publish gender pay gap reports by 30 June 2027; smaller entities follow a phased schedule.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement