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Decision A. 1080/2026 on the Designation of the List of Jurisdictions of Competent Authorities under the Multilateral Competent Authority Agreement
By way of Decision A.1080/2026 (the Decision), the Independent Authority for Public Revenue issued the list of Jurisdictions with which the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country‑by‑Country Reports enters into force and becomes applicable for the 2024 fiscal year, with the exchange year being 2026.
1. List of Jurisdictions with which Greece applies a Mutual Country‑by‑Country Reporting Exchange Relationship for 2026
| A/A | Country | A/A | Country | A/A | Country |
| 1 | Albania | 21 | Iceland | 41 | Norway |
| 2 | Andorra | 22 | India | 42 | Pakistan |
| 3 | Argentina | 23 | Indonesia | 43 | Panama |
| 4 | Aruba | 24 | Isle of Man | 44 | Peru |
| 5 | Australia | 25 | Israel | 45 | Russian Federation |
| 6 | Azerbaijan | 26 | Japan | 46 | San Marino |
| 7 | Barbados | 27 | Jersey | 47 | Saudi Arabia |
| 8 | Belize | 28 | Kazakhstan | 48 | Senegal |
| 9 | Brazil | 29 | Kenya | 49 | Seychelles |
| 10 | Canada | 30 | Korea | 50 | Singapore |
| 11 | Chile | 31 | Liechtenstein | 51 | South Africa |
| 12 | China | 32 | Malaysia | 52 | Switzerland |
| 13 | Colombia | 33 | Maldives | 53 | Thailand |
| 14 | Costa Rica | 34 | Mauritius | 54 | Tunisia |
| 15 | Curacao | 35 | Mexico | 55 | Türkiye |
| 16 | Dominican Republic | 36 | Monaco | 56 | Ukraine |
| 17 | Faroe Islands | 37 | Mongolia | 57 | United Kingdom |
| 18 | Gibraltar | 38 | Netherlands (in respect to BQ ISO code territories: the islands of Bonaire, Sint Eustatius and Saba) | 58 | Uruguay |
| 19 | Guernsey | 39 | New Zealand | ||
| 20 | Hong Kong | 40 | Nigeria |
2. List of Jurisdictions from which Greece receives Country‑by‑Country Reports (Non‑Mutual Exchange Relationship) for 2026
| A/A | Country | A/A | Country |
| 1 | Anguilla | 11 | Montenegro |
| 2 | Antigua and Barbuda | 12 | Montserrat |
| 3 | Bahamas | 13 | Oman |
| 4 | Bahrain | 14 | Papua New Guinea |
| 5 | Bermuda | 15 | Qatar |
| 6 | British Virgin Islands | 16 | Serbia |
| 7 | Cameroon | 17 | Turks and Caicos Islands |
| 8 | Cayman Islands | 18 | United Arab Emirates |
| 9 | Liberia | 19 | Vietnam |
| 10 | Macau |
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