Athens, 24 June 2026
TYPE BULLETIN
ADE: Obligation to indicate customer VAT on simplified wholesale fuel invoices, from 1/1/2027
In determining the necessary indications included in the simplified wholesale tariffs for energy products, the Independent Public Revenue Authority proceeds to facilitate the identification of the actual counterparties in the relevant transactions, in accordance with the decision of the Governor of AADE, George Pitsilis (A.1129/2026).
In particular, as from 1 January 2027, simplified sales invoices issued by oil companies will include:
• The data provided for by N. 4308/2014 (ELP) and
• The customer's VAT
Consequently, as of that date (1/1/2027), retail evidence will not have a simplified invoice position for these transactions.
The new regulation enhances the transparency and traceability of transactions in the fuel sector and shields companies' tax compliance, preventing cost reductions from non-actually contracting entities.
For more information, interested persons may contact the Tax Service of AADE my1521:
• Telephone: At 1521, free of charge, Monday to Friday, 7:00 – 20:00.
• Digital: Through the platform my1521 (24/7), selecting: Issues of Greek Accounting Standards & myDATA > Issues of Greek Accounting Standards (ELPIDA)
After issuing the press release, AADE returned with a new update:
Final end to «Trade» Fuel receipts are made by A.1129/2026 of AADE Commander George Pitsilis.
With it, from 1 January 2027, for each wholesale transaction (B2B) at fuel stations an invoice should be issued from the first euro.
This means that
ONE will NOT be able to collect evidence from anyone and issue an invoice against them.
This is because, since the new year, they will NOT be accepted for their registration at the expense of the professional or business, simple evidence of retail fuel (i.e. without a customer VAT).
Taking advantage of the previous scheme, which had been introduced several years ago, when there was still no electronic billing and automatic transmission to myDATA, various skilled people showed expenditure, without actually making these costs, in order to pay less tax.
Of course, with the new process, all professional fuel purchase costs will automatically appear on myDATA, through issuing the invoice.
This decision does not result in any change in station software, since – anyway – and today they issue invoices.
