Greece: Guidance on application of digital transaction duty
Guidance provided under Circular E. 2094/2025
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