Tax Flash: Ministerial Decision 70966/16.09.2025: New framework for monitoring and controlling compliance with long-term investment obligations under development laws regime

The new Ministerial Decision 70966/2025 has been published, establishing a new framework for the monitoring and control of compliance with the long-term obligations of businesses that have been included under the development laws (3299/2004, 3908/2011, 4399/2016, and 4887/2022).

This new framework imposes annual obligations for:

  • Electronic submission of data
  • Random sampling audits
  • Sanctions in cases of non-compliance

Additionally, it defines the penalty framework for cases of non-compliance, incomplete, or late submission of the required data.

Download the flash to learn all the details.

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Antigoni Tsirou

Antigoni Tsirou

Partner, Tax Services, PwC Greece

Matina Mykoniati

Matina Mykoniati

Senior Manager, Tax Services, PwC Greece

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