{"id":573,"date":"2025-09-16T10:28:45","date_gmt":"2025-09-16T07:28:45","guid":{"rendered":"https:\/\/davris-tax.demod4u.gr\/?p=573"},"modified":"2025-09-16T16:19:40","modified_gmt":"2025-09-16T13:19:40","slug":"simeioma","status":"publish","type":"post","link":"https:\/\/davris-tax.demod4u.gr\/en\/simeioma\/","title":{"rendered":"Tax Provisions of General Interest Law 5222\/2025"},"content":{"rendered":"\n<h3 class=\"gb-text\">SUBJECT: Important new tax provisions of Law 5222\/2025<\/h3>\n\n\n\n<p>With this note, we would like to briefly inform you about the most significant tax provisions introduced by Law 5222\/2025, which was published in Government Gazette A\u2019 134 on July 28, 2025.<\/p>\n\n\n\n<p>Tenfold increase of fines for transportation of goods without Dispatch Notes (Article 214)<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Very strict fines are now imposed for the transportation of goods without a Dispatch Note, specifically:<br>For a taxpayer transporting goods without the required supporting transport documents, a fine of five thousand (5,000) euros per tax audit is imposed if they are required to keep single-entry accounting records, and ten thousand (10,000) euros per tax audit if they are required to keep double-entry accounting records. In case of recurrence, a fine equal to double the amount of the initial violation is imposed, and in every subsequent recurrence, a fine equal to four times the amount of the initial violation is imposed.<\/li>\n\n\n\n<li>Electronic invoicing (e-Invoicing) &amp; incentives (Article 239)<br>Electronic invoicing is extended to all transactions between businesses.<br>Key points:\n<ul class=\"wp-block-list\">\n<li><span style=\"text-decoration: underline;\">Obligation:<\/span>\n<ul class=\"wp-block-list\">\n<li>All businesses keeping books under the Greek Accounting Standards (EAS\/ELP) must issue invoices electronically.<\/li>\n\n\n\n<li>Applies to domestic transactions as well as exports to third countries (outside the EU).<\/li>\n\n\n\n<li>Retail transactions with private individuals are temporarily excluded (covered by cash registers \/ POS).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\">Effective date:<\/span>\n<ul class=\"wp-block-list\">\n<li>The exact start date of application, as well as any exemptions or transitional periods, will be determined by a specific decision of the Ministry of Finance and the Independent Authority for Public Revenue (AADE).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\">Incentives for early adoption (before mandatory application for all):<\/span>\n<ul class=\"wp-block-list\">\n<li>Tax deductions or faster VAT refunds for businesses that adopt e-Invoicing early.<\/li>\n\n\n\n<li>Exemption from certain reporting\/filing obligations (e.g., MYF declarations).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\">Penalties:<\/span>\n<ul class=\"wp-block-list\">\n<li>Failure to issue or transmit invoices \u2192 fines up to \u20ac10,000 per audit (depending on the accounting system and number of violations).<\/li>\n\n\n\n<li>Additional penalties in case of recurrence.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Mandatory bank payment of rents (Article 210)<br>The new Law introduces a clear obligation that all rents (both commercial and private) must be paid via a bank account (or through an electronic payment method processed through the banking system).<br>This practically means that:\n<ul class=\"wp-block-list\">\n<li>The lessor (property owner), whether an individual or a business\/company, loses the right to deduct tax expenses (repairs, maintenance, property costs) if they accept rent payments outside the banking system (cash).<\/li>\n\n\n\n<li>The lessee (tenant) cannot benefit from housing allowances or other tax reliefs (e.g., deduction for primary residence) if the payment has not been made through a bank.<\/li>\n\n\n\n<li>Payment is permitted via e-banking, standing order, or deposit to a bank account.<\/li>\n\n\n\n<li>A private agreement or cash receipt is not sufficient \u2014 there must be a record of a banking transaction.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Therefore, the tax benefit from property is now mandatorily linked to the transparency of the payment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SUBJECT: Important new tax provisions of Law 5222\/2025 With this note, we would like to briefly inform you about the most significant tax provisions introduced &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Tax Provisions of General Interest Law 5222\/2025\" class=\"read-more button\" href=\"https:\/\/davris-tax.demod4u.gr\/en\/simeioma\/#more-573\" aria-label=\"Read more about Tax Provisions of General Interest Law 5222\/2025\">Read More<\/a><\/p>\n","protected":false},"author":3,"featured_media":580,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Provisions of General Interest Law 5222\/2025 - DAVRIS TAX<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Provisions of General Interest Law 5222\/2025 - DAVRIS TAX\" \/>\n<meta property=\"og:description\" content=\"SUBJECT: Important new tax provisions of Law 5222\/2025 With this note, we would like to briefly inform you about the most significant tax provisions introduced ... 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