Greece B2B construction VAT reverse charge 2025

2025 removal of cash element of VAT from B2B domestic construction services to fight fraud

Greece’s Ministry of Finance is proposing in its 2025 Budget to adopt Article 199 of the EU VAT Directive for the VAT Act, which mandates the shift of VAT compliance obligations from on certain, VAT-sensitive supplies. Green is proposing it for the construction sector.  This simplification means VAT is not charged by the vendor, and the customer instead records the transaction as a ‘reverse charge’ with no cash payment.

Greece already operates the domestic reverse charge on a range of VAT fraud-sensitive sectors, including:

• mobile phones, laptops
• electricity
• certain scrap materials
• carbon trading certificates

The anti-fraud measure is popular across the EU. However, a generalised domestic VAT fraud measure has failed to be taken up.

Read more in our Greek VAT guide.

VAT Calc’s tax engine, VAT Calculator, is built on all the EU VAT Directive articles and local law implementations. This includes the ‘may provisions’, including Article 194. This means every time there are changes like this, there is no extra costs, planning or demands on ERP teams and reliance on external advisors. So whether you are needing VAT checked for invoicing or VAT reporting, you are up-to-date.

EU VAT General and Domestic Reverse Charge rule by country