On 27 October 2022, the parliament of Greece adopted a tax law ratification bill for consideration. The bill includes the following measures:
- Includes definitions;
- Establishment of regulatory procedures for tax declaration and payment;
- Provide compulsory electronic transmission of information;
- Procedures for filing and amending tax returns;
- Specification of documentation requirements for intra-group trade;
- Requirements to submit for prior approval of transfer pricing methodology;
- Introduction of mutual administrative assistance provisions.
