Businesses operating in Greece will soon need to adapt to new tax regulations affecting fuel purchases. Beginning January 1, 2027, every business fuel purchase—regardless of its value—must be supported by an official tax invoice issued at the time of the transaction. Standard retail receipts will no longer be sufficient for claiming fuel expenses as business costs.
The new measure has been introduced by Greece's tax authority as part of its ongoing efforts to improve tax transparency, eliminate fraudulent expense claims, and strengthen digital tax reporting.
Why Is This Change Being Introduced?
In the past, businesses could sometimes collect retail fuel receipts and later request invoices based on those receipts. This practice created opportunities for misuse, allowing expenses to be declared without corresponding to legitimate business purchases.
The new rules eliminate this possibility entirely.
From 2027 onwards, businesses must provide their tax information before completing the fuel purchase so that an invoice is issued immediately. Once a retail receipt has been issued, it cannot later be converted into an invoice.
Which Fuel Expenses Will No Longer Be Accepted?
Under the new framework, retail fuel receipts that do not include the company's Tax Identification Number (TIN/VAT Number) will no longer qualify as deductible business expenses.
This applies to fuel purchased for:
- Company vehicles
- Commercial fleets
- Self-employed professionals
- Any business-related transportation activity
Without a valid invoice, these fuel costs will not be recognized as deductible expenses for tax purposes.
Digital Reporting Through myDATA
Every business fuel invoice will be automatically transmitted to myDATA, Greece's digital bookkeeping platform.
Once the invoice is issued, the transaction will be automatically transmitted to the myDATA platform, enabling the Greek tax authorities to verify and cross-check business fuel expenses in real time.
As a result, opportunities for fraudulent expense claims and tax evasion will be significantly reduced.
No Changes Required for Fuel Stations
Fuel stations are already equipped to issue invoices, meaning no additional software upgrades are expected. The main change concerns the purchasing process itself: businesses will need to request an invoice before the transaction is completed rather than relying on a retail receipt.
What Employers Should Review?
Companies should review their internal procedures and ensure that employees responsible for purchasing fuel always provide the company's tax details before payment.
Preparing in advance will help businesses avoid rejected expenses, remain fully compliant with Greek tax legislation, and ensure uninterrupted tax deductibility of fuel costs.
Stay Compliant with AFS
Regulatory requirements are constantly evolving, making reliable business software more important than ever.
AFS προσφέρει ολοκληρωμένες λύσεις ERP, εμπορικής διαχείρισης, ηλεκτρονικής τιμολόγησης και διασύνδεσης με το myDATA, βοηθώντας τις επιχειρήσεις να προσαρμόζονται άμεσα στις νέες απαιτήσεις της ΑΑΔΕ, να μειώνουν τον διαχειριστικό φόρτο και να λειτουργούν με απόλυτη φορολογική συμμόρφωση.
Επικοινωνήστε με την ομάδα της AFS για να διασφαλίσετε ότι η επιχείρησή σας είναι έτοιμη για τις αλλαγές που τίθενται σε ισχύ από το 2027.
