Update on penalties for non-transmission of retail sales documents and (B2G) e-invoicing

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Greece

11.17.22

Update on penalties for non-transmission of retail sales documents and (B2G) e-invoicing

The new law 4972/2022 introduces some detailed tax measures regarding penalties for non-transmission of retail sales documents. In addition, it has also introduced provided some additional provisions extending the scope of B2G e-invoicing, which means that the B2G now also apply to e-invoices issued for:

contracts conducted in the sectors of defense and security,
public contracts and contracts for projects, preparation of studies and the provision of technical and other related scientific services, supplies and general services,
concession contracts for projects and services, as well as rules for electronic invoices issued for each category of expenditure of the contracting authorities or contracting bodies.