- Implementation of E-Invoicing in Greece: Greece is advancing its tax compliance system by mandating e-invoicing for Business-to-Government (B2G) transactions, requiring all public contracting authorities to accept electronic invoices compliant with the European Standard EN 16931, with full compliance expected by September 1, 2025.
- Expanded Scope and Compliance Requirements: While there is currently no mandatory Business-to-Business (B2B) or Business-to-Consumer (B2C) e-invoicing requirement, the government plans to implement these obligations, with guidelines for maintaining detailed records and ensuring real-time reporting to the tax authorities through the myDATA digital platform.
- Support and Infrastructure Development: The National Interoperability Centre (KE.D) facilitates compliance by ensuring secure transmission of e-invoices through the Peppol network, while ongoing development within the Ministry of Finance aims to support broader fiscal reforms, enhance transparency, and align with the EU’s digital tax initiatives.
Source ec.europa.eu
Greece – E-Invoicing Timeline Overview
2020–2022: Foundation Phase
- 2020: Launch of myDATA platform for e-bookkeeping and VAT audit trail.
- 2021–2022: Introduction of accredited e-invoicing service providers and technical specifications for B2G and B2B formats.
- Joint Ministerial Decisions defined the structure and standards for e-invoices, aligning with EN 16931 and PEPPOL BIS 3.0 (Greek CIUS).
2023–2024: Gradual B2G Mandate Rollout
- 2023: Publication of Joint Ministerial Decision No. 52445 EX/2023, mandating structured e-invoices for public contracts.
- 13 September 2024: Start of mandatory e-invoicing for contracts awarded by certain public authorities.
- 1 January 2025: Broader rollout for additional contracting authorities.
- 1 June 2025: Full B2G mandate applies to all public contracts over €2,500.
2025–2026: Expansion & ViDA Alignment
- 2025: Continued monitoring and refinement of B2G processes; preparation for B2B mandate.
- Post-March 2025: Following the adoption of the VAT in the Digital Age (ViDA) package, Greece is expected to introduce legislation for mandatory B2B e-invoicing.
- 2026 onward: Potential expansion to B2C and full integration with real-time VAT reporting.
| Transaction Type | Established Entity | Non-Established Entity |
|---|---|---|
| B2B | ✅ Mandatory E-Reporting via myDATA platform; E-Invoicing optional unless using certified service providers | ❌ Not required unless voluntarily registered for VAT in Greece |
| B2C | ✅ Mandatory E-Reporting via myDATA; E-Invoicing optional | ❌ Not required unless VAT-registered in Greece |
| B2G | ✅ Mandatory E-Invoicing for public procurement contracts (aligned with EU Directive 2014/55/EU) | ❌ Not required unless participating in Greek public tenders |
Key Notes:
- myDATA is Greece’s digital platform for e-reporting of tax data to the Independent Authority for Public Revenue (AADE).
- E-Invoicing is not universally mandatory for B2B or B2C, but becomes mandatory when using certified e-invoicing service providers or in B2G contexts.
- Non-established entities are generally exempt unless they opt into Greek VAT registration or engage in public procurement.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
