Greece E-Invoicing: Key Updates and Compliance Roadmap
The Greek government is pushing ahead with a nationwide shift toward Greece e-invoicing, aligning with broader EU digital tax initiatives. Businesses operating in Greece—whether domestic or cross-border—must prepare for upcoming mandates that will impact how they issue, receive, and report invoices.
Key Authorities Overseeing the Rollout
Several bodies are responsible for shaping and enforcing Greece e-invoicing requirements:
Ministry of Finance – Policy and legislative framework.
Independent Authority for Public Revenue (IAPR) – Implementation and tax compliance oversight.
Ministry of Digital Governance – Digital infrastructure and interoperability standards.
Scope of the Mandates
B2G (Business-to-Government)
All public authorities only accept structured e-invoices (compliant with EN 16931 and transmitted via Peppol) for public procurement contracts.
The mandate is phased-in: it began for major contracting authorities and central government bodies in late 2023 and early 2024, with the final phase—covering all remaining public expenses (typically those above €2,500)—becoming mandatory as of September 1, 2025.
B2B (Business-to-Business)
February 2, 2026: Large companies (revenue above €1M in 2023) must start issuing e-invoices. A short transition phase will run until March 2026.
October 1, 2026: All remaining businesses must comply, with transition until December 2026.
Scope: Domestic sales and services, as well as cross-border transactions with non-EU companies, all under the Greece e-invoicing framework.
B2C (Business-to-Consumer)
Currently, no e-invoicing mandate is planned.
Formats & Reporting
Invoice format: Greece has adopted Peppol BIS Billing 3.0, aligned with EU standards.
Reporting: All invoices (B2B and B2C) must be reported in real-time through the myDATA platform, which is a critical part of the Greece e-invoicing ecosystem.
Data covered: Sales invoices, purchase invoices, accounting records, and retail fiscal data.
Penalties for Noncompliance in Greec