European Commission 13 January 2025, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Greece to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

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The European Commission proposes a Council Implementing Decision to authorize Greece to derogate from Articles 218 and 232 of the VAT Directive, allowing the mandatory use of electronic invoicing for B2B transactions to enhance VAT compliance and combat fraud. This measure aims to streamline VAT reporting through the myDATA digital platform, ensuring real-time data transmission and improving the efficiency of tax administration. The derogation is intended to be temporary, expiring on June 30, 2026, pending the adoption of broader reforms to the VAT framework.AI