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An overview by Zepos & Yannopoulos, Taxand Greece
The Greek Government has recently postponed the implementation of the new e-delivery documents framework from 1 December 2024 to 2025 due to concerns over business readiness and technical challenges.
Ministerial Decision A. 1174/2024 has introduced a phased rollout, with Phase 1 beginning on 1 April 2025 for businesses in specific sectors or those with turnover exceeding EUR 200,000, while Phase 2 starts on 1 October 2025 for all businesses with broader reporting requirements. Early adoption remains optional, and current exemptions are unchanged. The Greek Tax Administration plans to release further guidelines throughout 2025 to facilitate a smoother transition.
Georgia Voutsa and Konstantinos Gialamas from our Greek member firm Zepos & Yannopoulos have published a more detailed overview of this move here.
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