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 – mandatory only if the B2G obligation is applicable

Adoption timeline

1. April 2023 – e-invoicing for B2G transactions is mandatory.
2. April 2024 – Real time reporting on myDATA (end of grace period)

Model

CTC  MODEL for B2G transaction

MyDATA – the digital accounting and tax application, developed by the Greek Tax Authority (GAVOIK)

Format

Peppol BIS Billing 3.0

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 new regulations (Decisions Α.1122/2024 and Α.1123/2024) in august 2024 to enhance the framework for electronic delivery (e-delivery). Businesses must adapt to these new requirements to avoid penalties and ensure accurate and timely reporting.

1. Initial Phase (Postponed from April 1^st 2025 to June 2nd 2025): Businesses with revenue over €200,000 or in specific industries must issue e-delivery documents via myDATA.
2. Second Phase (Postponed from October 1^st, 2025 to December 1st 2025): All businesses must track and report goods in real time, with some exceptions.

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

​