In order to curb tax evasion and improve VAT compliance, the Greek administration has introduced mandatory monthly VAT returns.
The new monthly VAT reporting requirements will apply, based on the date of VAT registration, to :
- Businesses starting from 1 April 2025 onwards : companies must submit VAT returns monthly from the outset.
- Businesses registered between 1 January 2024 and 31 March 2025 : even if they were previously on a quarterly system, they must transition to monthly VAT declarations starting from 1 July 2025.
- Existing businesses (pre-2024) : Companies may voluntarily opt into the monthly VAT system from October 2025 onwards.
Those that maintain compliance for two years will then have the option to revert to quarterly filings.
This measure concerns established and non-established companies.
