{"id":605,"date":"2025-09-22T17:27:55","date_gmt":"2025-09-22T14:27:55","guid":{"rendered":"https:\/\/davris-tax.gr\/?p=605"},"modified":"2025-09-22T17:27:55","modified_gmt":"2025-09-22T14:27:55","slug":"tax-provisions-of-general-interest-law-5222-2025","status":"publish","type":"post","link":"https:\/\/davris-tax.gr\/en\/tax-provisions-of-general-interest-law-5222-2025\/","title":{"rendered":"Tax Provisions of General Interest Law 5222\/2025"},"content":{"rendered":"\n

SUBJECT: Important new tax provisions of Law 5222\/2025<\/h3>\n\n\n\n

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

Tenfold increase of fines for transportation of goods without Dispatch Notes (Article 214)<\/p>\n\n\n\n

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  1. Very strict fines are now imposed for the transportation of goods without a Dispatch Note, specifically:
    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
  2. Electronic invoicing (e-Invoicing) & incentives (Article 239)
    Electronic invoicing is extended to all transactions between businesses.
    Key points:\n