Phased rollout under Law 5222/2025: Phase A (>€1M revenues) from Feb 2026, Phase B (all businesses) from Oct 2026. Invoices must be transmitted to myDATA platform.
B2C
none
B2G
mandatory
since 1 June 2024
EN-compliant eInvoices for public procurement above thresholds; myDATA real-time reporting in place.
5 years retention under Article 7 of Law 4308/2014 (Greek Accounting Standards); 20 years if tax evasion alleged; digital archiving permitted.
N/A
myDATA used for real-time VAT reporting rather than SAF-T.
B2G eInvoicing mandatory (expanded)
1 June 2024
B2G
EN-compliant eInvoices required for public procurement.
EU Council authorizes Greece B2B e-invoicing mandate
5 March 2025
EU Level
Council Implementing Decision (EU) 2025/502 authorizes Greece to implement mandatory B2B e-invoicing from 1 July 2025 to 31 December 2027, derogating from Articles 218 and 232 of Directive 2006/112/EC.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Law 5222/2025 published in Government Gazette
28 July 2025
Domestic
Law 5222/2025 (ΦΕΚ Α΄ 134/28.7.2025) formally establishes mandatory B2B e-invoicing by amending Article 14 of Law 4308/2014 (Greek Accounting Standards).
AADE publishes implementation decisions
16 September 2025
Domestic
Independent Authority for Public Revenue (AADE) issues Decisions A.1128/2025 and A.1129/2025 detailing scope, effective dates, and implementation requirements for mandatory e-invoicing.
Phase A: Large companies mandatory e-invoicing
2 February 2026
Domestic B2B
Companies with gross revenues exceeding €1 million (2023 tax year) must issue e-invoices via certified providers or AADE Timologio application. Gradual implementation period until 31 March 2026.
Period A Deadline Extended to March 2, 2026
17 February 2026
Domestic B2B
AADE extends mandatory e-invoicing start for large enterprises (revenue >EUR 1M in 2023) to March 2, 2026 with transitional period through May 3, 2026 per AADE press release .
Phase B: All businesses mandatory e-invoicing
1 October 2026
Domestic B2B
All remaining taxpayers must adopt mandatory e-invoicing. Transitional adjustment period from 1 October to 31 December 2026.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.