In 2024, the legal framework for electronic delivery (e-delivery) in Greece was further refined and expanded through additional decisions made by the Ministry of Finance and the Independent Authority of Public Revenues (IAPR). E-delivery was introduced into Greek tax legislation in 2014 under Law 4308/2014 Article 5 and further detailed by the Joint Decision of the Ministry of Finance and the Independent Authority of Public Revenues (IAPR) Α.1122/2024 , along with Decision Α.1123/2024 . There are two phases for adopting e-delivery: Phase One – 1 December 2024 and Phase Two – 1 April 2025. The key aspects include real-time transmission of e-delivery documents, notifications to recipients, reporting of discrepancies, and reporting requirements for foreign deliveries.
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