{"id":18748,"date":"2026-05-22T08:13:41","date_gmt":"2026-05-22T08:13:41","guid":{"rendered":"https:\/\/eteronbs.gr\/?p=18748"},"modified":"2026-05-22T10:23:01","modified_gmt":"2026-05-22T10:23:01","slug":"business-update","status":"publish","type":"post","link":"https:\/\/eteronbs.gr\/en\/business-update\/","title":{"rendered":"Business Update"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>New 72\u2011Installment Scheme for Tax and Social Security Debts<\/strong><\/span><\/p>\n<p>The government is expected to activate the platform for the new extraordinary 72\u2011installment debt settlement after mid\u2011June. The measure applies to overdue debts to the Tax Authority and EFKA that were confirmed up to December 31, 2023 and remained unsettled until April 21, 2026. A key requirement for eligibility is that taxpayers must have paid or arranged all debts created after January 1, 2024.<\/p>\n<p>Key Features of the Scheme<\/p>\n<ul>\n<li>Up to 72 monthly installments with an annual interest rate of 5.84%.<\/li>\n<li>Minimum monthly payment: \u20ac30.<\/li>\n<li>Example: A debt of \u20ac15,000 results in a monthly installment of approximately \u20ac280.<\/li>\n<li>No write\u2011off of surcharges or penalties, unlike previous settlement programs.<\/li>\n<\/ul>\n<p>Benefits for Debtors<\/p>\n<ul>\n<li>Immediate tax and social security clearance.<\/li>\n<li>Suspension of seizures and auctions.<\/li>\n<li>Possibility to lift existing seizures with a 25% down payment of the total debt.<\/li>\n<\/ul>\n<p>Reasons the Settlement May Be Lost<\/p>\n<ul>\n<li>Failure to pay two consecutive installments.<\/li>\n<li>Failure to submit tax or insurance declarations within three months of their deadline.<\/li>\n<li>Creation of new overdue debts for more than two months.<\/li>\n<\/ul>\n<p>What Taxpayers Should Do Before the Platform Opens<\/p>\n<ul>\n<li>Check outstanding debts through myAADE and KEAO.<\/li>\n<li>Settle or arrange all debts created after 1\/1\/2024.<\/li>\n<\/ul>\n<p>Reactions and Next Steps<\/p>\n<p>Professional associations are already requesting improvements, such as lower interest rates, more installments, and the return of surcharge write\u2011offs, arguing that without meaningful incentives the scheme may fail\u2014similar to the previous 24\u2011installment program. The Ministry of Finance considers the measure a balanced approach between supporting debtors and maintaining fiscal stability. Its effectiveness will depend on how many citizens can remain consistent over time.<\/p>\n<hr \/>\n<p><span style=\"font-size: 14pt;\"><strong>e\u2011Charterparty: New Digital Platform Now Live<\/strong><\/span><\/p>\n<p>The new electronic application <strong>\u201ce\u2011Charterparty \/ e\u2011<\/strong><strong>\u039d\u03b1\u03c5\u03bb\u03bf\u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03bf<\/strong><strong>\u201d<\/strong> officially went live today, <strong>14 May 2026<\/strong>, on the platform <em>echarterparty.yna.gov.gr<\/em>. The system operates under Article 14 of Joint Ministerial Decision 3133.1\/47821\/28.6.2024, which sets the regulatory framework for its use and procedures.<\/p>\n<p>The launch marks another significant step in the digital transformation of the Greek yachting sector, aiming to reduce bureaucracy, strengthen the competitiveness of marinas and ports, and support local economies. The initiative was announced by the Minister of Maritime Affairs and Insular Policy, Vassilis Kikilias, on 9 May 2026 during an event at the port of Lavrio.<\/p>\n<p><strong>Transitional Period Until 30 June<\/strong><\/p>\n<p>To ensure a smooth transition for all users and services, authorities have provided a <strong>grace period until 30 June 2026<\/strong>, during which the <strong>existing non\u2011digital procedure<\/strong> may still be used. After this date, the electronic system will become the standard method for submitting and managing charterparty agreements.<\/p>\n<hr \/>\n<h5><span style=\"font-size: 14pt;\"><strong>Opening of the Platform for 2025 Personal Income Tax Return Submissions<\/strong><\/span><\/h5>\n<p>The platform for submitting Personal Income Tax Returns for the 2025 tax year is now ready. The deadline for filing is Wednesday, 15 July 2026.<\/p>\n<p>Tax payments may be made in eight (8) equal monthly installments.<\/p>\n<p>The first installment is due by Friday, 31 July 2026, while the remaining seven installments are payable on the last working day of each of the following seven months.<\/p>\n<p>Taxpayers who choose to pay the full amount by 31 July 2026 are eligible for a discount, depending on the filing date:<\/p>\n<p>\u00b7 4% discount for returns submitted by 30 April,<\/p>\n<p>\u00b7 3% discount for returns submitted by 15 June,<\/p>\n<p>\u00b7 2% discount for returns submitted by 15 July.<\/p>\n<hr class=\"border-border-300 my-2\" \/>\n<h5><span style=\"font-size: 14pt;\"><strong>Information on Mandatory Electronic Invoicing (B2B)<\/strong><\/span><\/h5>\n<p>&nbsp;<\/p>\n<p>As of <strong>2 February 2026<\/strong>, the <strong>mandatory implementation of electronic invoicing<\/strong> for <strong>business-to-business (B2B) transactions<\/strong> will come into force,<\/p>\n<p>in accordance with decisions of the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (IAPR).<\/p>\n<p>The obligation concerns the <strong>issuance of electronic invoices<\/strong> for the sale of goods and the provision of services:<\/p>\n<ul>\n<li><strong>between businesses established in Greece<\/strong> (mandatory issuance and acceptance),<\/li>\n<li><strong>to businesses in third countries<\/strong> (outside the EU).<\/li>\n<\/ul>\n<p>For transactions with businesses established in the <strong>European Union<\/strong>, electronic invoicing remains <strong>optional<\/strong>.<\/p>\n<p><strong>Implementation Timeline<\/strong><\/p>\n<ul>\n<li><strong>Businesses with gross revenue exceeding \u20ac1,000,000 (tax year 2023):<\/strong><br \/>\nMandatory implementation as of <strong>2 February 2026<\/strong>, with a transition period until <strong>31 March 2026<\/strong>.<\/li>\n<li><strong>All other businesses:<\/strong><br \/>\nMandatory implementation as of <strong>1 October 2026<\/strong>, with a transition period until <strong>31 December 2026<\/strong>.<\/li>\n<\/ul>\n<p>Businesses may comply either through a <strong>Certified Electronic Invoicing Provider<\/strong> or by using the <strong>free applications of the IAPR (timologio &amp; myDATAapp)<\/strong>.<\/p>\n<p><strong>Incentives for Early Adoption<\/strong><\/p>\n<p>Businesses that adopt electronic invoices <strong>at least two months earlier<\/strong> than the applicable mandatory deadline benefit from:<\/p>\n<ul>\n<li><strong>100% increased depreciation<\/strong> of expenses for technical equipment and software in the year of purchase,<\/li>\n<li><strong>100% increased deduction<\/strong> of expenses related to production, transmission, and electronic archiving of electronic invoices for the first <strong>twelve (12) months<\/strong>.<\/li>\n<\/ul>\n<p>The introduction of mandatory electronic invoicing represents a significant step toward the <strong>digital transformation of businesses<\/strong>, reducing administrative costs and simplifying tax compliance obligations.<\/p>\n<hr class=\"border-border-300 my-2\" \/>\n<h1 class=\"font-claude-response-title mt-1 text-text-100\"><span style=\"font-size: 14pt;\"><strong>Extension of the 3% Cap on Commercial Leases for 2026<\/strong><\/span><\/h1>\n<p>&nbsp;<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">An amendment to the bill of the Ministry of Development titled &#8220;Establishment and operation of the Independent Authority for Market Control and Consumer Protection, regulations for the Competition Commission and other provisions&#8221;, <strong>extends once again until 31.12.2026<\/strong> the validity of the maximum limit for rent adjustment for commercial property leases under <strong>Presidential Decree 34\/1995<\/strong>.<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">The relevant provision, among others:<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\"><span style=\"font-size: 12pt;\"><strong>Article 3<\/strong><\/span><\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">Extension of validity of <strong>Ministry of Development<\/strong> provisions:<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">a) Maximum limit for rent adjustment for commercial and professional property leases<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">b) Inventory and posting of supporting documents in the Integrated Information System for Business Activity and Control &#8211; Amendment of <strong>par. 1 of article 96 of Law 5007\/2022<\/strong><\/p>\n<p>In par. 1 of article 96 of Law 5007\/2022 (Government Gazette A&#8217; 241), regarding the determination of the maximum limit for rent adjustment for commercial and professional property leases, the following amendments are made:<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">a) the words &#8220;<strong>from January 1, 2025 until December 31, 2025<\/strong>&#8221; are replaced by the words &#8220;<strong>January 1, 2026 until December 31, 2026<\/strong>&#8220;<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">b) the words &#8220;of the year 2024&#8221; are replaced by the words &#8220;of the year 2025&#8221;, and par. 1 is formulated as follows:<\/p>\n<blockquote class=\"border-border-200 border-l-4 pl-4\">\n<p class=\"font-claude-response-body whitespace-normal break-words\">&#8220;1. For commercial property leases falling within the scope of Presidential Decree 34\/1995 (Government Gazette A&#8217; 30), <strong>from January 1, 2026 until December 31, 2026, a rent adjustment of up to three percent (3%), as a maximum limit,<\/strong> on the rent of the year 2025 is permitted.&#8221;<\/p>\n<p><em>Source: <a class=\"underline\" href=\"https:\/\/www.taxheaven.gr\/news\/72225\/paratash-gia-to-plafon-3-stis-epaggelmatikes-misowseis-kai-gia-to-2026\" rel=\"nofollow noopener\" target=\"_blank\">Taxheaven<\/a><\/em><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><strong>Important Changes to Delivery Notes \u2013 Mandatory Digital Submission from 1 December 2025<\/strong><\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">We would like to inform you about the upcoming changes to Delivery Notes. As of <strong>1 December 2025<\/strong>, all businesses will be required to comply with the first phase of implementation of the <strong>Digital Delivery Note<\/strong>.<\/p>\n<hr class=\"border-border-300 my-2\" \/>\n<p class=\"font-claude-response-body whitespace-normal break-words\"><strong>What changes from 1 December 2025:<\/strong><\/p>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\"><strong>Mandatory electronic transmission to myDATA<\/strong> All delivery notes must be transmitted to AADE (Independent Authority for Public Revenue) in real time or within a specified time frame (typically within the same day).<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Integration with sales documents<\/strong> The delivery note is now linked to the sales invoice through a specific classification code in myDATA.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>New fields and codes<\/strong> The following fields become mandatory:\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\">Mode of transport<\/li>\n<li class=\"whitespace-normal break-words\">Recipient&#8217;s Tax Identification Number (TIN)<\/li>\n<li class=\"whitespace-normal break-words\">Product code and quantity<\/li>\n<li class=\"whitespace-normal break-words\">Time of dispatch<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Abolition of handwritten delivery notes<\/strong> Only electronic issuance is permitted, through ERP systems or applications connected to myDATA.<\/li>\n<\/ul>\n<hr class=\"border-border-300 my-2\" \/>\n<p class=\"font-claude-response-body whitespace-normal break-words\"><strong>Exemptions under Decision A.1046\/2025<\/strong><\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">Additionally, certain exemptions from POL 1003\/2014 have been abolished. Under the new Decision A.1046\/2025, the exemptions for the Digital Delivery Note are as follows:<\/p>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\"><strong>Relocation of business premises<\/strong> When an entity relocates its headquarters or branch.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Movement of fixed assets<\/strong> Provided they are not being transported for the purpose of sale.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Movement of spare parts for fixed assets<\/strong> Transfer between the entity&#8217;s premises, provided they are not traded commercially and are intended solely for repairs.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Transfer of inventory within the same premises or between premises<\/strong> Exempt only if the premises are located within <strong>10 kilometres<\/strong> of each other.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Movement of quarry products and minerals<\/strong>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\">Raw quarry products (sand, gravel, etc.) transported by construction entities for projects carried out by them.<\/li>\n<li class=\"whitespace-normal break-words\">Minerals transported from site to site or to storage, processing, and unloading facilities.<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Retail transactions accompanied by a document<\/strong> When a retail receipt or invoice is issued.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Distribution of university textbooks (Eudoxus)<\/strong> Exemption for the distribution of books to students through the Eudoxus system.<\/li>\n<\/ul>\n<hr class=\"border-border-300 my-2\" \/>\n<p class=\"font-claude-response-body whitespace-normal break-words\"><strong>Disposal of Damaged, Unusable, or Unsuitable Inventory<\/strong><\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">In the case of transport of damaged, unusable, or unsuitable inventory (goods, products, or residues) or fixed assets for the purpose of disposal, destruction, or recycling at designated facilities, there is <strong>no obligation<\/strong> to issue a digital dispatch document or transmit the relevant data to myDATA, provided that <strong>all of the following conditions are cumulatively met<\/strong>:<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">i) The items carry no commercial value for the sender, recipient, or any third party<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">ii) No impairment has been recorded in the accounting books<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">iii) No revenue is generated from their disposal<\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">iv) They are transported for the purpose of disposal (e.g., recycling facilities, landfills, etc.)<\/p>\n<blockquote class=\"border-border-200 border-l-4 pl-4\">\n<p class=\"font-claude-response-body whitespace-normal break-words\"><strong>Note:<\/strong> This exemption also applies to the transport of excavation materials (rubble), provided the above conditions are met.<\/p>\n<\/blockquote>\n<hr class=\"border-border-300 my-2\" \/>\n<p class=\"font-claude-response-body whitespace-normal break-words\"><strong>Clarifications under Circular E.2030\/2025<\/strong><\/p>\n<p class=\"font-claude-response-body whitespace-normal break-words\">The Ministry has issued <strong>Circular E.2030\/2025<\/strong>, which provides clarifications and practical guidance on the implementation of the Digital Delivery Note and its transmission to myDATA, as well as the applicable <strong>penalties for non-compliance<\/strong>. The key points are as follows:<\/p>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\"><strong>Specifications and markings<\/strong> Digital delivery notes must comply with specific technical specifications and include defined roles (Sender, Recipient, Carrier, Third Party) with TIN where required.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Examples of common transport scenarios<\/strong> Detailed scenarios are provided, including:\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\">Triangular transactions (e.g., Sender \u2192 Third Party \u2192 Customer)<\/li>\n<li class=\"whitespace-normal break-words\">Transport using own or third-party vehicles<\/li>\n<li class=\"whitespace-normal break-words\">Role of commission agents and third-party logistics providers (3PL)<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Exemptions and special cases<\/strong>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\">Transport of minor materials in the context of service provision<\/li>\n<li class=\"whitespace-normal break-words\">Damaged or unsuitable inventory (under specific conditions)<\/li>\n<li class=\"whitespace-normal break-words\">Movements to\/from farmers, shipbuilding and repair enterprises, third-party warehouses<\/li>\n<li class=\"whitespace-normal break-words\">Courier deliveries<\/li>\n<li class=\"whitespace-normal break-words\">Fuel in retail sales<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Handling of technical issues<\/strong> Late transmission is permitted in cases of power outages or loss of connection to myDATA.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Penalties for non-compliance<\/strong>\n<ul class=\"[&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc space-y-2.5 pl-7\">\n<li class=\"whitespace-normal break-words\"><strong>\u20ac500<\/strong> for single-entry bookkeeping<\/li>\n<li class=\"whitespace-normal break-words\"><strong>\u20ac1,000<\/strong> for double-entry bookkeeping, per audit<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Update to All Businesses \u2013 Actions Required in OpenBusiness<\/strong><br \/>\nAccording to the new regulations, all businesses operating under a license or notification are required to take specific actions by December 31, 2025, depending on their category.<br \/>\nPlease read carefully the case that applies to you:<\/p>\n<p><strong>\u2022 Businesses without a Notification in Notify Business<\/strong><br \/>\n(those holding an old paper license and MHTE number)<br \/>\nYou must register your activity in the OpenBusiness platform.<br \/>\n<strong>Deadline: December 31, 2025.<\/strong><br \/>\nAfter the deadline, the registration will be considered late, and a \u20ac200 fee will apply.<\/p>\n<p><strong>\u2022 Businesses with a Notification in Notify Business<\/strong><br \/>\nNo registration is required, as your data has been automatically transferred to OpenBusiness.<br \/>\nHowever, you must update your record and upload the required supporting documents (previously kept in the licensing file).<br \/>\n<strong>Deadline: December 31, 2025.<\/strong><br \/>\nFailure to upload the necessary documents may result in administrative penalties.<\/p>\n<p><strong>\u2022 Businesses with Swimming Pools and Extractive Activities (Chapters IB and IG)<\/strong><br \/>\nYou must register your activity in OpenBusiness.<br \/>\nYou are required to submit an operation notification and attach the necessary documentation, in accordance with the relevant legislation.<br \/>\nFailure to comply will result in penalties.<\/p>\n<p><strong>Important:<\/strong><br \/>\nThe final deadline for registration or uploading documents is<strong> December 31, 2025.<\/strong><br \/>\nAfter this date, fines and administrative sanctions will be imposed.<br \/>\nFor any questions or assistance with the process, please do not hesitate to contact us \u2014 we are available to guide you step by step.<\/p>\n<hr data-start=\"924\" data-end=\"927\" \/>\n<h3 data-start=\"48\" data-end=\"85\">PROGRAM \u201cDigital Transactions II\u201d<\/h3>\n<p data-start=\"87\" data-end=\"254\">Through the \u201cDigital Transactions II\u201d Program, participating businesses can receive support in order to implement one or more of the following Categories of Actions:<\/p>\n<p data-start=\"256\" data-end=\"922\"><strong data-start=\"256\" data-end=\"271\">Category 1:<\/strong> Supply of new or replacement of existing EFT\/POS.<br data-start=\"321\" data-end=\"324\" \/><strong data-start=\"324\" data-end=\"339\">Category 3:<\/strong> Acquisition of electronic invoicing provider services &amp; invoicing software.<br data-start=\"415\" data-end=\"418\" \/><strong data-start=\"418\" data-end=\"433\">Category 4:<\/strong> Upgrade of cash registers (FTM) &amp; tax devices (ADIME) for interconnection with EFT\/POS.<br data-start=\"521\" data-end=\"524\" \/><strong data-start=\"524\" data-end=\"539\">Category 5:<\/strong> Supply of a new cash system or replacement of existing fiscal devices (EAFDSS) and non-upgradable FTM &amp; ADIME (excluding catering businesses).<br data-start=\"682\" data-end=\"685\" \/><strong data-start=\"685\" data-end=\"700\">Category 6:<\/strong> Supply of a new cash system or replacement of fiscal devices (FTM, ADIME, or EAFDSS), specifically for catering businesses.<br data-start=\"824\" data-end=\"827\" \/><strong data-start=\"827\" data-end=\"842\">Category 7:<\/strong> Upgrades, software improvements, and technical support of interconnected POS.<\/p>\n<hr data-start=\"924\" data-end=\"927\" \/>\n<h3 data-start=\"929\" data-end=\"969\">DEADLINES \u2013 PROGRAM PHASE COMPLETION<\/h3>\n<ul data-start=\"971\" data-end=\"1678\">\n<li data-start=\"971\" data-end=\"1182\">\n<p data-start=\"973\" data-end=\"1182\"><strong data-start=\"973\" data-end=\"997\">Funding Applications<\/strong> for the 1st Cycle of Action Categories (1), (3), (4), (5), (6), and (7) may be submitted by eligible beneficiaries from <strong data-start=\"1118\" data-end=\"1143\">Monday, June 23, 2025<\/strong> until <strong data-start=\"1150\" data-end=\"1179\">Friday, September 5, 2025<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1183\" data-end=\"1391\">\n<p data-start=\"1185\" data-end=\"1391\"><strong data-start=\"1185\" data-end=\"1223\">Purchases of products and services<\/strong> included in the Action Categories (1), (3), (4), (5), (6), and (7), using vouchers issued for approved beneficiaries, may be made until <strong data-start=\"1360\" data-end=\"1388\">Friday, November 7, 2025<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1392\" data-end=\"1564\">\n<p data-start=\"1394\" data-end=\"1564\">The <strong data-start=\"1398\" data-end=\"1446\">end of the transitional (cooling-off) period<\/strong>, during which only limited (exceptional) voucher redemptions are allowed, is set for <strong data-start=\"1532\" data-end=\"1561\">Friday, November 21, 2025<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1565\" data-end=\"1678\">\n<p data-start=\"1567\" data-end=\"1678\">The <strong data-start=\"1571\" data-end=\"1590\">completion date<\/strong> for all types of payments and for the Program itself is <strong data-start=\"1647\" data-end=\"1675\">Friday, January 30, 2026<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1680\" data-end=\"1683\" \/>\n<h3 data-start=\"1685\" data-end=\"1704\">July 16, 2025<\/h3>\n<p data-start=\"1706\" data-end=\"1890\">With the bill submitted to Parliament, <em data-start=\"1745\" data-end=\"1812\">\u201cNational Customs Code and other provisions \u2013 pension provisions\u201d<\/em>, the framework of the Tax Procedure Code (Law 5104\/2024) is being reformed.<\/p>\n<ul data-start=\"1892\" data-end=\"2471\">\n<li data-start=\"1892\" data-end=\"2027\">\n<p data-start=\"1894\" data-end=\"2027\">Increasing fines are redefined, from the designated date, for taxpayers who transport goods without supporting transport documents.<\/p>\n<\/li>\n<li data-start=\"2028\" data-end=\"2241\">\n<p data-start=\"2030\" data-end=\"2241\">Legal entities mentioned are obliged to exclusively accept payments through interconnected Electronic Funds Transfer at the Point of Sale (EFT\/POS) terminals, with penalties provided in case of non-compliance.<\/p>\n<\/li>\n<li data-start=\"2242\" data-end=\"2471\">\n<p data-start=\"2244\" data-end=\"2471\">The Independent Authority for Public Revenue (AADE) establishes a \u201cProperty Ownership and Management Registry\u201d (POMR), with necessary authorizations for issuing regulatory decisions regarding its operation (Articles 213\u2013219).<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2473\" data-end=\"2476\" \/>\n<h3 data-start=\"2478\" data-end=\"2502\">Explanatory Report<\/h3>\n<p data-start=\"2504\" data-end=\"3117\"><strong data-start=\"2504\" data-end=\"2519\">Article 214<\/strong><br data-start=\"2519\" data-end=\"2522\" \/>Stricter fines are introduced for transporting goods without transport documents. Specifically, a fine of \u20ac5,000 per tax audit is imposed if the entity uses a single-entry bookkeeping system, and \u20ac10,000 if it uses a double-entry system. In case of repeat violation, the provisions of Article 67 of the Tax Procedure Code apply. The measure aims to increase tax revenues and ensure compliance with tax obligations, particularly for double-entry bookkeeping entities. The provision applies from <strong data-start=\"3016\" data-end=\"3032\">June 2, 2025<\/strong>, following the postponement of the start of digital monitoring of goods transport.<\/p>\n<p data-start=\"3119\" data-end=\"3560\"><strong data-start=\"3119\" data-end=\"3134\">Article 215<\/strong><br data-start=\"3134\" data-end=\"3137\" \/>Businesses required to accept payments through account-to-account instant payment services (e.g., I.R.I.S. online payments) must accept such payments at the point of sale, either via interconnected EFT\/POS terminals or via Electronic Invoicing Provider Services. Updated sanctions will apply to entities and Payment Service Providers that fail to comply with the required interconnection and software upgrade obligations.<\/p>\n<p data-start=\"3562\" data-end=\"4116\"><strong data-start=\"3562\" data-end=\"3577\">Article 217<\/strong><br data-start=\"3577\" data-end=\"3580\" \/>The creation of the <strong data-start=\"3600\" data-end=\"3653\">Property Ownership and Management Registry (POMR)<\/strong> is deemed necessary in order to consolidate and maintain property ownership and management information in a unified digital registry. This registry will be updated by taxpayers\u2019 declarations and interconnected with the <strong data-start=\"3873\" data-end=\"3917\">Unified Property Registry (E-Registries)<\/strong> of the Hellenic Cadastre and other public\/private systems containing property-related data. Its purpose is to prevent tax evasion regarding property ownership and to increase tax revenues quickly.<\/p>\n<hr data-start=\"4118\" data-end=\"4121\" \/>\n<h3 data-start=\"4123\" data-end=\"4138\">Section B<\/h3>\n<p data-start=\"4140\" data-end=\"4185\">With the same bill, among other provisions:<\/p>\n<ol data-start=\"4187\" data-end=\"4550\">\n<li data-start=\"4187\" data-end=\"4317\">\n<p data-start=\"4190\" data-end=\"4317\">It is established that, in the case of leasing or subleasing real estate, rent must be paid into the landlord\u2019s bank account.<\/p>\n<\/li>\n<li data-start=\"4318\" data-end=\"4550\">\n<p data-start=\"4321\" data-end=\"4344\">In case of violation:<\/p>\n<ul data-start=\"4348\" data-end=\"4550\">\n<li data-start=\"4348\" data-end=\"4447\">\n<p data-start=\"4350\" data-end=\"4447\">Deduction of property-related expenses (repairs, maintenance, renovations, etc.) is disallowed.<\/p>\n<\/li>\n<li data-start=\"4451\" data-end=\"4550\">\n<p data-start=\"4453\" data-end=\"4550\">Tenants lose eligibility for any rent-related benefits, subsidies, or allowances. (Article 210)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p data-start=\"4552\" data-end=\"4835\"><strong data-start=\"4552\" data-end=\"4588\">Explanatory Report \u2013 Article 210<\/strong><br data-start=\"4588\" data-end=\"4591\" \/>The obligation to pay rent through a bank account is established, along with penalties for non-compliance, in order to tackle tax evasion and loss of public revenue from undeclared rental income. This applies to tax year <strong data-start=\"4812\" data-end=\"4832\">2026 and onwards<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New 72\u2011Installment Scheme for Tax and Social Security Debts The government is expected to activate the platform for the new [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":18581,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[75,60],"tags":[],"class_list":["post-18748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/18748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/comments?post=18748"}],"version-history":[{"count":10,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/18748\/revisions"}],"predecessor-version":[{"id":18897,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/18748\/revisions\/18897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/media\/18581"}],"wp:attachment":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/media?parent=18748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/categories?post=18748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/tags?post=18748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}