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.