Greece has introduced a three-layer digital tax framework that combines real‑time reporting via myDATA, a structured B2B e‑invoicing mandate, and an e‑transport system for goods movement. The B2B e‑invoicing requirement becomes mandatory on March 2 2026 for firms with revenue above €1 million and on October 1 2026 for all other businesses, while myDATA has been compulsory since 2021. Early adopters receive significant tax incentives, and non‑compliance triggers steep penalties.

Ukraine’s Ministry of Finance unveiled a draft law that will overhaul VAT rules for individual entrepreneurs, digital platforms, and parcel deliveries. Key changes include a new 4 million UAH threshold for mandatory VAT registration effective 1 Jan 2027, a 5 % tax on digital platform income with specific caps, revised military tax rates, and new VAT rules for distance‑sale parcels with exemptions up to 45 EUR.