N. 5135/2024 Digital Transaction Fee
A Digital Transaction Fee is imposed on transactions, contracts and trades established or carried out from 1 December 2024.
Purpose
The replacement of stamp duty with a tax on transactions that is predictable in terms of its application and transparent in terms of the procedure for its assessment and collection.
Subject:
- A tax called "Digital Transaction Fee" is imposed:
(a) in the following transactions referred to in Articles 7 to 21, where at least one of the parties to the transaction
aa) has tax residence in Greece; or
ab) has a permanent establishment, within the meaning of Article 6 of the Income Tax Code (Code of Income Tax, Law 4172/2013, A' 167) in Greece, if the transaction is related to the activity of the permanent establishment in Greece. In detail,
- Lease of immovable property (Article 7)
- Loans (Article 8)
- Current account (Article 9)
- Deposits and withdrawals (Article 10)
- Sale of movable or intangible property (Article 11)
- Transfer of an undertaking (Article 12)
- Distribution of inheritance, legacies and common property in general (Article 13)
- Other contracts subject to Digital Transaction Fee (Article 14)
- Conciliation (Article 15)
- Compensation (Article 16)
- Remuneration (Article 17)
- Interest on late payments and statutory interest (Article 18)
- Bank cheques (Article 19)
- Contributions paid to chambers, associations, clubs and societies (Article 20)
- Prizes and awards (Article 21)
(b) in transactions with the State or the general government bodies referred to in Articles 22 to 29 as counterparties; and
c) in cases of imposition of a fixed Digital Fee under Article 30.
A. 1122/2024 Digital consignment note
Determination of the scope of application, the exceptions, the time of transmission, as well as the start of the implementation of the digital issuance of movement documents for goods at the Independent Authority for Public Revenue (AADE)
Purpose
It sets the limits and scope of application, the exceptions, the time of transmission, as well as the start of implementation of the digital issuance of movement documents for goods to the Independent Authority for Public Revenue.
Content
This decision defines the scope of application of the obligation to issue digital documents for the movement of goods for entities that keep GAAP (article 1 of Law 4308/2014), which will take place in two periods.
In the first implementation period (period A starting from 1.12.2024, par. 1) and entities operating in the sectors of energy products (fuels), pharmaceutical products and medical consumables, building materials, as well as the production, standardization and marketing of olive fruit and olive oil, regardless of the amount of gross revenue (paragraph 3 (ab) of Art. 1).
The second implementation period also includes other entities (period B starting from 01.04.2025, paragraph 5 of article 4).
Furthermore, the said Decision also defines the exceptions to the issuing of digital movement documents and the time of transmission of the data of the said documents.
Finally, it specifies the date of entry into force of this Decision.
For any questions regarding tax issues, please fill in the form below:
Η παρούσα ενημέρωση περιέχει πληροφορίες σε περιληπτική μορφή και κατά συνέπεια προορίζεται αυστηρά και μόνο για γενική πληροφόρηση και καθοδήγηση. Δεν προορίζεται να χρησιμοποιηθεί ως υποκατάστατο μιας λεπτομερούς έρευνας και μελέτης ή της άσκησης επαγγελματικής κρίσης. Για οποιοδήποτε συγκεκριμένο θέμα, θα πρέπει να απευθύνεστε στον κατάλληλο σύμβουλο.
