Greece: VAT in the Digital Age (ViDA) and E-Invoicing Requirements

Tags Tax

VAT in the Digital Age (ViDA) is a legislative package (the “Package” or “ViDA”) introduced to modernize the EU VAT system, strengthen the fight against VAT fraud, and address the VAT challenges arising from the platform economy.

More specifically, the Package is structured around three main pillars, each covering a key area:

First Pillar – Digital reporting requirements: the introduction of mandatory electronic invoicing (e-invoicing) and real-time digital reporting for cross-border transactions, with a view to reducing the VAT gap through enhanced fraud detection and prevention.
Second Pillar – VAT treatment of the platform economy: the introduction of the deemed supplier regime for online platforms facilitating short-term accommodation and passenger transport services.
Third Pillar – Single VAT registration: the expansion of the One Stop Shop (OSS) and the Import One Stop Shop (IOSS) schemes in order to reduce the need for multiple VAT registrations across the European Union.

The Package includes amendments to the following VAT legal documents:

Directive 2006/112/EC on the common system of value added tax (the VAT Directive);
Implementing Regulation 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (the VAT Implementing Regulation); and

Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax (the Regulation).

The Package was adopted by the Council of the European Union (EU) on 11 March 2025. It was published in the Official Journal of the European Union (OJEU) on 25 March 2025 and came into force on 14 April 2025. Some amendments will be rolled out progressively until 2035.

For businesses operating in Greece, ViDA is particularly relevant, as it builds on existing domestic digital reporting obligations and will further reshape VAT compliance requirements in the coming years.

A reform aligned with Greece’s digital tax environment

Greece has already taken significant steps toward the digitalization of tax compliance through the myDATA platform, which requires businesses to transmit accounting and tax data to the Greek tax authorities in near real time. The integration of MyDATA streamlines financial reporting processes, facilitating real-time submission and validation of transaction data.

The ViDA initiative moves in the same direction at an EU level, introducing harmonized digital reporting requirements for intra-EU transactions. As a result, Greek businesses being already familiar with the MyData platform, are in a position that will find it easier to adapt to the proposed changes. That said, they will still need to align their systems with the new EU-wide standards, particularly in relation to cross-border transactions.

The three pillars of ViDA and their impact in Greece

1. Digital Reporting Requirements and e-Invoicing

ViDA introduces a standardized framework for:

Mandatory e-invoicing for intra-EU B2B transactions
Near real-time reporting of transaction data to tax authorities
Gradual replacement of recapitulative statements (VIES listings)

Impact in Greece:
While the myDATA framework already requires digital transmission of invoice data, ViDA will introduce additional requirements specifically for intra-community transactions, including stricter timelines and harmonized data formats at EU level.

Businesses will therefore need to ensure that their ERP and invoicing systems can support both Greek domestic reporting obligations and EU digital reporting requirements.

2. VAT treatment of the platform economy

ViDA introduces new rules for digital platforms, particularly in sectors such as short-term accommodation and passenger transport.

Under the proposed rules, services provided by platforms to facilitate transactions to non-taxable persons will be treated as intermediary services, rather than as electronically supplied services, as is currently the case in certain Member States. Accordingly, the place of supply will be deemed to be the place where the underlying transaction itself is supplied.

Moreover, under certain conditions, online platforms that facilitate short-term accommodation and passenger passport services may be treated as deemed suppliers, meaning they will be responsible for:

Charging VAT
Repor
ting transactions
Remitting VAT to tax authorities

Further, it is proposed that the deemed supplier regime be extended so as to cover all B2B and B2C supplies of goods taking place within the EU by both EU and non-EU suppliers. In addition, the Import One Stop Shop (IOSS), which is currently optional, will become mandatory for platforms facilitating certain imports of goods to consumers within the EU.

Impact in Greece:
This is particularly relevant for online platforms operating in the Greek tourism and passenger mobility sectors. The new rules aim to ensure consistent VAT treatment and reduce non-compliance, especially where underlying service providers may not fully comply with their VAT obligations.

3. Single VAT Registration in the EU

ViDA expands existing simplification mechanisms, including the scope of the EU One Stop Shop (OSS) scheme, with the aim of:

Avoiding the need for multiple VAT registrations across Member States
Simplifying cross-border VAT compliance
Expanding the scope of transactions covered by OSS
The call-off stock simplification regime will be phased out and will cease to apply as from 31 December 2025, while a new OSS simplification scheme will be introduced in respect of own goods.

Impact in Greece:
For businesses operating in Greece, these changes are expected to simplify cross-border VAT compliance and reduce the need for multiple VAT registrations within the EU through the broader use of OSS. As a result, Greek businesses engaged in cross-border supplies of goods and services will benefit from reduced administrative burdens. At the same time, businesses currently relying on the call-off stock simplification will need to reassess their structures, as that regime will cease to apply from 31 December 2025 and will be replaced by a broader OSS simplification for transfers of own goods.

Timeline and implementation considerations

The ViDA measures are expected to be implemented progressively over the coming years and the relevant amendments shall enter into force (upon the Pillars) in several dates, starting in 2025 and extending until 2035, with key milestones including:

Introduction of enhanced OSS schemes and platform rules
Implementation of EU-wide digital reporting and e-invoicing requirements for intra-EU transactions
Full alignment of Member States’ digital VAT systems in the next decade

Greek legislation will need to be updated accordingly to align with these changes.

What Greek businesses should do now

Although full implementation will take place over several years, early preparation is essential. Businesses operating in Greece should consider:

Assessing the impact of ViDA on their VAT processes and cross-border transactions
Reviewing ERP and invoicing systems for compatibility with future EU requirements
Ensuring alignment between myDATA obligations and upcoming EU reporting standards
Monitoring legislative developments at both EU and Greek levels

Conclusion

ViDA represents a fundamental shift toward a fully digital, transaction-based VAT system across the EU. For Greece, it is a natural continuation of the digital transformation already underway, but it also introduces new layers of complexity for cross-border activities.

Businesses that proactively adapt their systems and processes will be better positioned to ensure compliance and benefit from the simplifications introduced by the reform.

How we can support

Forvis Mazars supports businesses in navigating complex VAT transformations, including: