Taxand Greece highlights recent changes to Greek laws on:


  • Investment incentives – A new law on investment incentives intended to promote regional economic growth and compatible with EU regulations
  • Intra-group services – Amendments to the cost-plus regime applicable in respect of intra-group services provided by Greek subsidiaries and branches
  • Tax procedure –  Changes to procedural and penalty provisions of both a tightening and relieving nature relating to such things as requirements for fiscal documentation (including invoices) and inspections and appeals
  • Annual Tax Certificate – Becomes optional for FY 2016 and onwards
  • Breach of confidentiality – Increased penalties for Ministry of Finance employees
  • Transfer pricing compliance & APAs – Changes introduced to certain limitation provisions
  • VAT & Customs – Changes include amendments to the import VAT deferral scheme, imposition of a special duty on electrically heated tobacco products, enhancing the control of the supply chain of tobacco products, and measures relating to the use of information technology for customs purposes

Discover more: Recent changes in Greek tax legislation

Megaphone Icon

Taxand's Take

Taxpayers in Greece should familiarise themselves with these updates to ensure they remain compliant.

Crosshairs Icon

Article tags

Greece | International Tax

Hands on Keyboard


Keep up to date with news, views and updates from Taxand.

Sign-up now »