The Ministry of Finance has opened a public consultation on a draft law that transposes EU directives on administrative cooperation into Greek law, introducing mandatory crypto-asset reporting, global minimum tax rules, and reforms across tax procedures and public finance management.
The Greek Ministry of Finance (MoF) has launched a public consultation on a draft bill aimed at modernising administrative cooperation in taxation and implementing recent European Union directives on 29 March 2026, after which it is expected to advance through the legislative process.
The bill transposes the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and DAC9 (2025/872) into national law.
Under DAC8, crypto-asset service providers will be required to collect, verify, and report information on customer transactions. The data will be automatically exchanged between EU member states to enhance fiscal transparency and combat tax evasion. The bill also expands the automatic exchange of information to include e-money, non-custodial dividends, and certain advance cross-border rulings for individuals. Strengthened reporting of tax identification numbers (TINs) is also introduced to improve verification and data matching.
DAC9 provisions establish a Top-up Tax Information Return for multinational and large domestic enterprise groups to comply with the EU Minimum Taxation Directive (2022/2523). The first reporting fiscal year is the one beginning on or after 31 December 2023, with the initial exchange of information scheduled no later than six months after the filing deadline.
Beyond international tax cooperation, the draft law proposes broader tax procedure reforms. These include a binding advance interpretation process for taxpayers, fines for non-compliance with crypto-asset reporting, stricter cash payment enforcement, and updated rules for property taxation. The law also introduces organisational changes within the Ministry of Finance, including the creation of a digital platform for non-performing loan transactions and the transfer of credit assessment functions to a central department.
Certain sectoral measures are also included. Shipping taxes for first-category vessels will increase by 4% annually from 2026 to 2030. Water utilities will no longer treat technical water losses as taxable deliveries, and new allowances are set for workers at Hellenic Aerospace Industry facilities. A registry for businesses participating in digital voucher programs is also established.
Most provisions of the draft law will take effect upon publication in the Government Gazette, with international tax cooperation and crypto-asset reporting measures set to start on 1 January 2026. Some provisions, including minor exemptions and rules for street market sellers, will apply retroactively.
Public consultation is open for feedback until 14 April 2026.
