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ARTICLE · 30 DECEMBER 2025

November 2025 Monthly Tax Briefing

Bernitsas
Bernitsas
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Bernitsas

Bernitsas

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Circular E.2094/2025 (the Circular) provides guidelines for the imposition of a Digital Duty on Transactions (DDT) in accordance with the provisions of Law 5177/2025 (the DDT Law).

GreeceTax
Fotodotis Malamas
Fotodotis Malamas
Katerina Batsika
Katerina Batsika
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A. Introduction

1. Circular E.2094/2025 (the Circular) provides guidelines for the imposition of a Digital Duty on Transactions (DDT) in accordance with the provisions of Law 5177/2025 (the DDT Law).

B. Key Provisions of the New Law

1. Exemptive provisions concerning the imposition of stamp duty remain in force and going forward are to be construed as exemptions from the DDT.

2. DDT is imposed on transactions/acts, whether executed in written form, electronically or evidenced in any other manner, indicatively, written agreements or contracts between the parties, receipts of payment or collection and accounting entries in accounting records (books) provided for by Law 4308/2014.

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