The Independent Authority for Public Revenue in Greece has issued clear guidelines regarding real estate transfers made after the December 11, 2023 cash ban. The regulations specify that cash payments are still permissible for contracts executed from pre-existing agreements. The report details examples of valid transactions under the new law, stating compliance requirements and penalties for violations, which can impose fines ranging from €10,000 to €500,000. The guidelines aim to ensure proper implementation as the authority prepares for extensive audits.