The Independent Authority for Public Revenue is moving forward with defining the required information to be included in simplified wholesale invoices for energy products, in order to facilitate the identification of the actual contracting parties in the relevant transactions, according to a decision by the Governor of the Independent Authority for Public Revenue, George Pitsilis (A.1129/2026).
Specifically, as of January 1, 2027, simplified sales invoices issued by petroleum product retailers must include:
- The information required by Law 4308/2014 (ELP) and
- The customer’s Tax Identification Number (AFM)
Consequently, as of that date (January 1, 2027), retail sales receipts will no longer serve as simplified invoices for these transactions.
The new regulation enhances the transparency and traceability of transactions in the fuel sector and strengthens businesses’ tax compliance, preventing the deduction of expenses by entities that are not actual contracting parties.
For more information, interested parties may contact the AADE Taxpayer Service at my1521:
- By phone: Call 1521 toll-free, Monday through Friday, 7:00 a.m. – 8:00 p.m.
- Online: Via the my1521 platform (24/7), by selecting: Greek Accounting Standards & myDATA > Greek Accounting Standards (ELP)