11.17.22

Update on penalties for non-transmission of retail sales documents and (B2G) e-invoicing

The new law 4972/2022 introduces some detailed tax measures regarding penalties for non-transmission of retail sales documents.

In addition, it has also introduced provided some additional provisions extending the scope of B2G e-invoicing, which means that the B2G now also apply to e-invoices issued for:

• contracts conducted in the sectors of defense and security,
• public contracts and contracts for projects, preparation of studies and the provision of technical and other related scientific services, supplies and general services,
• concession contracts for projects and services, as well as rules for electronic invoices issued for each category of expenditure of the contracting authorities or contracting bodies.