A proposal for a Council Implementing Decision was published on 13 January 2024 that would authorize Greece's derogation from Articles 218 and 232 of the VAT Directive (2006/112/EC) to be able to impose mandatory electronic invoicing (e-invoicing) for transactions between taxable persons established in Greece (B2B transactions). The authorization was requested by Greece in a letter registered on 2 July 2024.
As explained in the proposed decision, entities are obliged to keep accounting rec…