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ARTICLE · 03 JULY 2026

May 2026 Monthly Tax Briefing

Bernitsas
Bernitsas
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Bernitsas

Bernitsas

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On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

GreeceTax
Fotodotis Malamas
Fotodotis Malamas
Katerina Batsika
Katerina Batsika
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May's Monthly Tax Briefing covers recent developments in tax legislation, including:

A.   Crypto‑Asset Transaction Audits
B.   Supplementary Tax Under Pillar 2
C.   Binding Tax Rulings 
D.   Amendments to the Penalties of Article 53 of the Tax Procedure Code 
E.   Violation for Accepting Cash Payments Exceeding €500
F.   Mandatory Electronic Payment for Transactions Exceeding €500
G.   Turnover‑Based Discounts Without Prior Notification

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

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