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Understanding Greece’s E-Invoicing Mandate: Legal Framework and Compliance for B2G and B2B Transactions

  • Greece is transitioning to digital tax and accounting systems with mandatory e-invoicing.
  • Legislative reforms, including Law 5222/2025 and amendments to Law 4308/2014, support e-invoicing for domestic and export transactions.
  • E-invoicing aligns with EU legislation, particularly the VAT Directive.
  • B2G transactions must comply with the European e-invoicing standard.
  • Accredited service providers facilitate secure e-invoice transmission.
  • The Peppol network is becoming the standard for e-invoicing transactions.
  • B2B, B2C, and public contract environments must align with Greek and EU regulations.
  • The National Customs Code bill outlines the framework for mandatory e-invoicing.
  • B2B e-invoicing is not yet mandatory, with enforcement expected after 2027.
  • B2G mandate is in place with tax incentives for early B2B e-invoicing adoption.
  • E-invoicing is mandatory for public sector transactions, requiring structured electronic formats.
  • Buyers must accept e-invoices where mandated, with optional use in other cases.

Source: vatit.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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