Greece: Guidance on application of digital transaction duty

Guidance provided under Circular E. 2094/2025

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november 17, 2025

Circular E. 2094/2025 introduced clarifications regarding the tax treatment of specific transactions subject to the digital transaction duty (DTD) imposed under Law 5177/2025.

In particular, the circular clarifies the relevant tax obligations for both individuals and legal entities, as well as the public sector, for transactions falling withing the scope of the DTD.

Read a November 2025 report prepared by the KPMG member firm in Greece

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