Legal provisions of COM(2025)4 - Authorisation of Greece to derogate from Articles 218 and 232 of the VAT Directive

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dossier COM(2025)4 - Authorisation of Greece to derogate from Articles 218 and 232 of the VAT Directive.
document COM(2025)4
date January 13, 2025


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 are not subject to acceptance by the recipient established in the territory of Greece.

Article 3

Greece shall notify the national measures implementing the derogations referred to in Articles 1 and 2 to the Commission.

Article 4

This Decision shall apply from 1 July 2025 until the earlier of the following two dates:

(a) 30 June 2026; or

(b) the date from which Member States are required to apply any national provisions transposing a directive amending Directive 2006/112/EC, in particular Articles 218 and 232 thereof, as regards VAT rules for the digital age, in the event that directive is adopted.

Article 5

This Decision is addressed to the Hellenic Republic.