As previously reported, Greece published Law 5073/2023 in the Official Gazette on 11 December 2023, which provides for the implementation of certain budget and other measures. In addition to the measures reported, other important measures are for the full implementation of the electronic books (myDATA) reporting requirements for VAT and income tax with effect from 1 January 2024. With the full implementation, it is provided that the value of transactions taken into account by the Greek Public Revenue Authority (AADE) for the determination of VAT and income tax for each entity cannot be lower than the value arising from the...