The Greek authorities have published in the Official Gazette, specifying the format of the eInvoice for all transactions between entities, except transactions carried out in the context of public procurement. This is NOT a mandate for e-invoicing.
Some key points from the decision related to eInvoice format based on unofficial translation:
Article 1 – Definitions
- “European standard” means the European standard EN 16931: 2017 which is incorporated into the national standardization system and applies as ELOT EN 16931: 2017.
- “PEPPOL (Pan-European Public Procurement Online)”: The pan-European open technology standard of the OpenPEPPOL body comprising a set of artifacts and technical specifications that can be applied to existing e-commerce solutions and e-business exchange services in order to to become interoperable between different information systems throughout Europe.
- PEPPOL CIUS”: The specification of the use of Core Invoice Usage Specification fully compliant with the European standard.
Article 2 – eInvoice Format
1.The format of the eInvoice issuance standard, used in all transactions between entities, other than public procurement transactions, is defined in accordance with the ‘European e-Invoice Template’ as defined in point 12 Article 149 of Law 4601/2019 (A ’44) (EN 16931-1: 2017- Electronic Invoicing – Part 1: Semantic data model of an electronic invoice core), as well as the operational rules set out in PEPPOL CIUS.
Article 3 details the format and content of each data field, while Article 4 clarifies that the decision is effective upon its publication in the Official Gazette.
Source Greek Journal of government (in Greek)