{"id":12926,"date":"2026-07-02T07:30:25","date_gmt":"2026-07-02T07:30:25","guid":{"rendered":"https:\/\/www.link.com.gr\/?p=12926"},"modified":"2026-07-02T13:49:54","modified_gmt":"2026-07-02T13:49:54","slug":"vat-number-fuel-invoices-greece-2027","status":"publish","type":"post","link":"https:\/\/www.link.com.gr\/en\/vat-number-fuel-invoices-greece-2027\/","title":{"rendered":"VAT Number Required on Fuel Invoices in Greece from 2027: What Businesses Need to Know"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12926\" class=\"elementor elementor-12926\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd863b e-flex e-con-boxed e-con e-parent\" data-id=\"6dd863b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfda102 elementor-widget elementor-widget-text-editor\" data-id=\"cfda102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"251\" data-end=\"633\"><strong data-start=\"625\" data-end=\"675\">VAT Number Required on Fuel Invoices in Greece<\/strong> will become mandatory from 2027 for businesses purchasing fuel for professional use under the new AADE rules.\u00a0Under the new regulations introduced by the Greek Independent Authority for Public Revenue (AADE), businesses purchasing fuel for professional use will be required to include their VAT Identification Number on simplified wholesale fuel invoices.<\/p>\n<p data-start=\"638\" data-end=\"821\">The new requirement forms part of Greece&#8217;s broader strategy to digitalize tax procedures and strengthen electronic cross-checks through AADE&#8217;s digital systems and the myDATA platform.<\/p>\n<p data-start=\"826\" data-end=\"1019\">Businesses operating company vehicles, machinery or fuel-consuming equipment should begin preparing their internal procedures well in advance to ensure a smooth transition to the new framework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70a70d9 e-flex e-con-boxed e-con e-parent\" data-id=\"70a70d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6173bb elementor-widget elementor-widget-heading\" data-id=\"f6173bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Does the New Fuel Invoice Requirement Include?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-658231a e-flex e-con-boxed e-con e-parent\" data-id=\"658231a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff9a9f0 elementor-widget elementor-widget-text-editor\" data-id=\"ff9a9f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1289\" data-end=\"1405\">From 2027 onwards, every simplified wholesale invoice relating to fuel purchases for business purposes must include:<\/p>\n<ul data-start=\"1407\" data-end=\"1628\">\n<li data-section-id=\"azw7cn\" data-start=\"1407\" data-end=\"1460\">The buyer&#8217;s VAT Number (Tax Identification Number).<\/li>\n<li data-section-id=\"1usuk10\" data-start=\"1461\" data-end=\"1525\">All information required under the Greek Accounting Standards.<\/li>\n<li data-section-id=\"73pf2q\" data-start=\"1526\" data-end=\"1628\">Any additional mandatory details required on the tax document.<\/li>\n<\/ul>\n<p data-start=\"1630\" data-end=\"1848\">The identification of the purchaser will take place at the time the invoice is issued, allowing the transaction to be immediately linked to the business entity making the purchase.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8af96bd e-flex e-con-boxed e-con e-parent\" data-id=\"8af96bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a88dc08 elementor-widget elementor-widget-heading\" data-id=\"a88dc08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which Transactions Are Affected?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-474d5d1 e-flex e-con-boxed e-con e-parent\" data-id=\"474d5d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c45626 elementor-widget elementor-widget-text-editor\" data-id=\"6c45626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1892\" data-end=\"2157\">It is important to clarify that the new obligation applies specifically to <strong data-start=\"1967\" data-end=\"2057\">simplified wholesale invoices for fuel and energy products issued for professional use<\/strong> and does not apply to ordinary retail fuel purchases that are not issued in the name of a business.<\/p>\n<p data-start=\"2159\" data-end=\"2376\">In other words, the requirement applies whenever fuel purchases are made on behalf of a business or professional activity and the corresponding tax document is issued in the name of the company or professional entity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-784d2a0 elementor-widget elementor-widget-heading\" data-id=\"784d2a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which Businesses Will Be Affected?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da37ba elementor-widget elementor-widget-text-editor\" data-id=\"2da37ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2422\" data-end=\"2541\">The new regulation will affect virtually every business that incurs fuel expenses as part of its operations, including:<\/p>\n<ul data-start=\"2543\" data-end=\"2887\">\n<li data-section-id=\"13csb3c\" data-start=\"2543\" data-end=\"2566\">Sole proprietorships.<\/li>\n<li data-section-id=\"16sc3m4\" data-start=\"2567\" data-end=\"2597\">Self-employed professionals.<\/li>\n<li data-section-id=\"1aftmm3\" data-start=\"2598\" data-end=\"2621\">Commercial companies.<\/li>\n<li data-section-id=\"1u35kq5\" data-start=\"2622\" data-end=\"2659\">Transport and logistics businesses.<\/li>\n<li data-section-id=\"167yaiw\" data-start=\"2660\" data-end=\"2701\">Construction and engineering companies.<\/li>\n<li data-section-id=\"14ylmfx\" data-start=\"2702\" data-end=\"2750\">Businesses operating corporate vehicle fleets.<\/li>\n<li data-section-id=\"1xqdg48\" data-start=\"2751\" data-end=\"2789\">Farmers and agricultural businesses.<\/li>\n<li data-section-id=\"1su9aje\" data-start=\"2790\" data-end=\"2887\">Companies using machinery or equipment that consume fuel<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dca35ff elementor-widget elementor-widget-heading\" data-id=\"dca35ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Will Daily Business Operations Change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c143440 elementor-widget elementor-widget-text-editor\" data-id=\"c143440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2941\" data-end=\"3196\">The new requirement changes the process of refueling company vehicles and machinery, as the company&#8217;s VAT Number will need to be provided at the time of the transaction in order for the invoice to be issued correctly.<\/p>\n<p data-start=\"3198\" data-end=\"3353\">This is particularly important for companies employing multiple drivers, technicians, field staff or operators who purchase fuel on behalf of the business.<\/p>\n<p data-start=\"3355\" data-end=\"3554\">Organizations will need to establish clear internal procedures to ensure that employees provide the correct company information whenever fuel purchases are made.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52e2723 e-flex e-con-boxed e-con e-parent\" data-id=\"52e2723\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0defac8 elementor-widget elementor-widget-heading\" data-id=\"0defac8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical Example<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dded895 e-flex e-con-boxed e-con e-parent\" data-id=\"dded895\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8015190 elementor-widget elementor-widget-text-editor\" data-id=\"8015190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"3583\" data-end=\"3698\">Consider a construction company operating five company vehicles that are refueled daily at different fuel stations.<\/p>\n<p data-start=\"3700\" data-end=\"3970\">From January 1st, 2027, every driver will need to provide the company&#8217;s VAT Number before the invoice is issued. This allows the transaction to be automatically linked to the business and matched with its accounting and tax records.<\/p>\n<p data-start=\"3972\" data-end=\"4167\">Similarly, farmers purchasing fuel for agricultural machinery will need to request invoices issued using the details of their agricultural business activity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a49df4 elementor-widget elementor-widget-heading\" data-id=\"0a49df4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Should Businesses Do Before 2027?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abbf5cb elementor-widget elementor-widget-text-editor\" data-id=\"abbf5cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4217\" data-end=\"4308\">Although the measure will come into force in 2027, early preparation is highly recommended.<\/p>\n<p data-start=\"4310\" data-end=\"4359\">Businesses should consider the following actions:<\/p>\n<p data-start=\"4361\" data-end=\"4708\">\u2714 Inform employees and drivers about the new procedure.<br data-start=\"4416\" data-end=\"4419\" \/>\u2714 Review how fuel expenses are currently recorded.<br data-start=\"4469\" data-end=\"4472\" \/>\u2714 Establish a standardized refueling procedure for company vehicles.<br data-start=\"4540\" data-end=\"4543\" \/>\u2714 Inform accounting and fleet management departments.<br data-start=\"4596\" data-end=\"4599\" \/>\u2714 Verify that all received invoices contain the required information.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa8b5f9 elementor-widget elementor-widget-heading\" data-id=\"aa8b5f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Does This Mean for Tax Audits?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c71898b elementor-widget elementor-widget-text-editor\" data-id=\"c71898b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4755\" data-end=\"4952\">The new process is expected to significantly strengthen electronic tax cross-checks, as every fuel purchase will be directly linked to a specific VAT Number.<\/p>\n<p data-start=\"4954\" data-end=\"4975\">This will facilitate:<\/p>\n<ul data-start=\"4977\" data-end=\"5206\">\n<li data-section-id=\"145jgzg\" data-start=\"4977\" data-end=\"5016\">Monitoring of business fuel expenses.<\/li>\n<li data-section-id=\"1net3qn\" data-start=\"5017\" data-end=\"5071\">Verification of the actual business use of invoices.<\/li>\n<li data-section-id=\"1dzgd1w\" data-start=\"5072\" data-end=\"5122\">Cross-checking of data submitted through myDATA.<\/li>\n<li data-section-id=\"ikazdi\" data-start=\"5123\" data-end=\"5206\">Improved tax compliance and transparency.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-039abc3 elementor-widget elementor-widget-heading\" data-id=\"039abc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefits for Businesses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f923bf9 elementor-widget elementor-widget-text-editor\" data-id=\"f923bf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5241\" data-end=\"5390\">Although the new obligation introduces an additional administrative step, it may also improve the organization and transparency of business expenses.<\/p>\n<p data-start=\"5392\" data-end=\"5458\">Mandatory VAT identification on fuel invoices can help businesses:<\/p>\n<ul data-start=\"5460\" data-end=\"5643\">\n<li data-section-id=\"15g0u3n\" data-start=\"5460\" data-end=\"5487\">Improve expense tracking.<\/li>\n<li data-section-id=\"hi4do9\" data-start=\"5488\" data-end=\"5514\">Reduce invoicing errors.<\/li>\n<li data-section-id=\"1v9vn6k\" data-start=\"5515\" data-end=\"5552\">Enhance fleet management processes.<\/li>\n<li data-section-id=\"x4a50d\" data-start=\"5553\" data-end=\"5590\">Simplify accounting reconciliation.<\/li>\n<li data-section-id=\"1nb9o75\" data-start=\"5591\" data-end=\"5643\">Improve compliance with tax reporting obligations.<\/li>\n<\/ul>\n<p data-start=\"5645\" data-end=\"5824\">For companies operating large fleets or making frequent fuel purchases, the implementation of clear internal procedures can significantly ease the transition to the new framework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2fecac elementor-widget elementor-widget-heading\" data-id=\"f2fecac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-498fd7d elementor-widget elementor-widget-text-editor\" data-id=\"498fd7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5846\" data-end=\"6060\">The mandatory inclusion of the buyer&#8217;s VAT Number on fuel invoices from 2027 represents another important step towards the digitalization of Greece&#8217;s tax administration and the expansion of electronic tax controls.<\/p>\n<p data-start=\"6062\" data-end=\"6281\">Businesses that rely on company vehicles, machinery or regular fuel purchases should begin preparing their internal procedures well in advance to ensure a smooth transition and full compliance with the new requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f067ef elementor-widget elementor-widget-heading\" data-id=\"7f067ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need Assistance Preparing Your Business?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7267b1d elementor-widget elementor-widget-text-editor\" data-id=\"7267b1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"6333\" data-end=\"6559\">If your business operates company vehicles, machinery or incurs regular fuel expenses, the specialists at Link Consulting can help you prepare your internal procedures and ensure compliance with the upcoming AADE requirements.<\/p>\n<p data-start=\"6561\" data-end=\"6648\">\ud83d\udcde <strong data-start=\"6564\" data-end=\"6648\">Contact our team today at +30 2310 285861.<\/strong><\/p>\n<p data-start=\"6561\" data-end=\"6648\">Need guidance on how these changes may affect your business? <a href=\"https:\/\/www.link.com.gr\/en\/contact-us\/\"><strong>Click here<\/strong><\/a> to complete our contact form and our team will be happy to help you.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT Number Required on Fuel Invoices in Greece will become mandatory from 2027 for businesses purchasing fuel for professional use [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12944,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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