Council Implementing Decision (EU) 2025/502 of 5 March 2025 authorising Greece to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2025/502
• Articles: 6

Article 1

By way of derogation from Article 218 of Directive 2006/112/EC, Greece is authorised to only accept invoices which have been issued by taxable persons established in the territory of Greece in the form of documents or messages in electronic format.

Article 2

By way of derogation from Article 232 of Directive 2006/112/EC, Greece is authorised to provide that the use of electronic invoices issued by taxable persons established in the territory of Greece shall not be subject to acceptance by the recipient established in the territory of Greece.

Article 3

Greece shall notify the national measures implementing the special measure laid down in Articles 1 and 2 to the Commission.

Article 4

1.   This Decision shall apply from 1 July 2025 until 31 December 2027.

2.   Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2027, and shall be accompanied by a report which includes an assessment of the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection. In addition, that report shall evaluate the impact of those measures on taxable persons and in particular whether those measures increase their administrative burden and costs.

3.   However, in the event that the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union or on the basis of any other relevant provision of that Treaty, introduces a general system for electronic invoicing, this Decision shall cease to apply on the day on which that general system becomes applicable.

Article 5

This Decision shall take effect on the date of its notification.

Article 6

This Decision is addressed to the Hellenic Republic.