GREECE

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

1. B2G eInvoicing – mandatory based on the requirement published on 12 April 2023
2. Real time reporting – eBooks requirements for Greek entities to transmit to the myDATA platform the data of their documents
3. B2B eInvoicing – the Greek Ministry of National Economy and AADE have confirmed that electronic invoicing will become mandatory for all B2B transactions starting in March 2026

Adoption timeline

• April 2023 – e-invoicing for B2G transactions is mandatory
• April 2024 – Real time reporting on myDATA (end of grace period)
• March 2026 – e-invoicing for B2B transactions, with a phased approach:
  • Phase A – Large Enterprises, businesses with 2023 turnover > €1M
    – Start date: March 2nd, 2026
    – Transition period: until May 3rd, 2026
  • Phase B – All Other Enterprises
    – Start date: October 1st, 2026
    – Transition period: until December 31st, 2026

Model

B2G: MyDATA
B2B: N/A – technical specifications will be provided at a later stage

Format

B2G: XML format compliant with EN 16931
B2B: N/A – technical specifications will be provided at a later stage

Archiving

It is mandatory to store the invoice for 5 to 10 years

External references:

• AADE – Independent Authority for Public Revenue  [link]

Other requirements

e-delivery system

The Greek government introduced a regulatory framework for electronic delivery (e-delivery) and digital monitoring of warehouse movements through the myDATA platform. The adoption timeline is defined by Decision A.1094/2026 (April 29th, 2026) and provides for a Phase A and a Phase B, the latter divided into two sub-phases (B1 and B2):

• Phase A (mandatory from December 1st, 2025): basic digital monitoring of warehouse movements. Farmers remain outside the scope.
• Phase B1 (from October 12th, 2026): mandatory transmission of loading, transshipment, goods receipt, traceability and warehouse controls.
• Phase B2 (from January 1st, 2027): unified classification of items according to the Combined Nomenclature (CN).

Fines for non-compliance range from €100 to €20,000 annually.

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