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Greece e-Invoicing
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Greece runs a phased B2B mandate under Law 5222/2025. Entities whose 2023 gross revenues passed EUR 1 million have invoiced electronically since 2 March 2026, and everyone else follows on 1 October 2026. Invoices go out through a licensed provider or the AADE timologio application. B2G has been phased in since September 2023.
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1 December 2025
Goods movement monitoring, phase A mandatory
Latest
9 September 2026
myDATA 2.0.2 Widens Digital Handling of Goods Movements
Next
12 October 2026
Goods movement phase B1 mandatory
Greece e-Invoicing OverviewViDA
B2B
phased
since 2 March 2026Article 239 of Law 5222/2025 added paragraph 6 to Article 14 of Law 4308/2014, the Greek Accounting Standards, and Decision A.1128/2025 (Β' 4937) set the scope: an invoice must be issued electronically for domestic wholesale supplies to entities covered by those standards, for wholesale supplies to entities outside the European Union, and for public contracts. The first period covers entities whose gross revenues passed EUR 1 million on the tax year 2023 income tax return; the rest fall in the second. Decision A.1044/2026 (Β' 880) moved the first period from 2 February to 2 March 2026 and let the older issuance and transmission routes run in parallel until 3 May 2026. The second period opens on 1 October 2026 with the same easement until 31 December 2026. Recipients of domestic wholesale supplies and public bodies cannot refuse a compliant electronic invoice.
B2G
mandatory
since 12 September 2023Joint Ministerial Decision 52445 ΕΞ 2023 (Β' 2385) requires contracting authorities to receive and process electronic invoices and economic operators to submit them in the European standard format. The duty attaches to contracts whose award procedures start after a set date: 12 September 2023 for a named group of ministries and state bodies, 1 January 2024 for the rest of central administration and 1 June 2024 for every other contracting authority. Other General Government expenses follow for invoices issued from 1 January 2025. Invoices travel over the Peppol network to the interoperability centre run by the General Secretariat for Information Systems .
B2C
none
Retail sales sit outside the electronic invoicing duty, because Decision A.1128/2025 confines exclusive electronic issuance to wholesale supplies and public-sector invoicing. Retail transactions still fall under the separate myDATA transmission duty of Article 16 of Law 5104/2024, which reaches the tax authority through cash register systems and the other channels of Decision A.1138/2020.
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Implementation Timeline(18 events)
Key mandate dates. Select a date for detail, or show all updates below.
Public procurement e-invoicing duty opens
12 September 2023
B2G
Joint Ministerial Decision 52445 ΕΞ 2023 starts the supplier obligation for contracts run by a named group of ministries, the City of Athens and several state bodies, then widens it to the rest of central administration for procedures beginning after 1 January 2024 and to all other contracting authorities after 1 June 2024.
Digital goods movement documents defined
31 July 2024
Domestic
EU Council authorises the Greek B2B mandate
5 March 2025
EU Level
Council Implementing Decision (EU) 2025/502 lets Greece require taxable persons established in Greece to issue invoices only in electronic form, and lets it drop the rule that the recipient must agree, from 1 July 2025 until 31 December 2027. Any request to extend it must reach the Commission by 31 March 2027 with a report on its effect.
ViDA package published in the Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions, alongside improvements to the Import One-Stop Shop framework.
Law 5222/2025 published in the Government Gazette
28 July 2025
Domestic B2B
Law 5222/2025 (Α' 134) carries the mandate itself: Article 239 adds paragraph 6 to Article 14 of Law 4308/2014 on issuing invoices, and Article 240 amends Article 15 on the recipient's side.
AADE sets the scope and the two application periods
16 September 2025
Domestic B2B
Decision A.1128/2025 names the transactions that must be invoiced electronically and splits taxpayers into two periods by 2023 gross revenues, with a start of 2 February 2026 for the first. Decision A.1129/2025 sets how entities declare use of electronic invoicing for the Article 71Θ income tax incentives.
AADE spells out the consequence of issuing off-channel
13 February 2026
Domestic B2B
First period entities start issuing electronically
2 March 2026
Domestic B2B
Entities whose 2023 gross revenues passed EUR 1 million must issue through a licensed electronic issuance provider or the AADE timologio application, and from the same day their domestic business customers have to accept those invoices. The easement for parallel use runs to 3 May 2026.
Phase B of goods movement monitoring split in two
29 April 2026
Domestic
Second period entities start issuing electronically
1 October 2026
Domestic B2B
ViDA: OSS and IOSS clarifications
1 January 2027
EU Level
Minor legislative clarifications for the One-Stop Shop and Import One-Stop Shop schemes.
ViDA: platform obligations and 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 digital reporting
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.
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Real-time reporting
Real-time reporting to the myDATA platform run by the Independent Authority for Public Revenue (AADE), with no pre-clearance of invoices. Mandatory B2B documents are issued only through an electronic issuance provider holding the suitability licence AADE calls ΥΠΑΗΕΣ, or through the AADE timologio application. Under Decision A.1112/2025 , every document carries the provider's name and website, an authentication string, the Unique Registration Number (ΜΑΡΚ), the issue timestamp and a QR code. The same decision lets an entity with a permanent establishment in Greece and gross revenues of at least EUR 50 million act as its own provider for its wholesale trade. Public sector invoices move over the Peppol network in the national format to the interoperability centre of the General Secretariat for Information Systems . Goods movement documents are transmitted to myDATA on their own track under Decisions A.1122/2024 and A.1123/2024.
Network
Peppol
Standards
EN 16931
Record-keeping & Reporting
Archiving
Accounting records are kept for the longer of five years from the end of the period or any longer term set by other legislation, under Article 7 of Law 4308/2014 . Any storage form is allowed as long as the records can be searched, displayed and reproduced, and the data securing each invoice's authenticity and integrity is kept with it. The tax authority may serve an assessment within five years of the end of the year in which the return fell due, stretching to ten years in the cases Article 37 of Law 5104/2024 lists.
SAF-T
Not required
myDATA used for real-time VAT reporting rather than SAF-T.
Technical Formats
Peppol BIS Billing 3.0
myDATA XML
Penalties
Issuing outside the mandated channels
Non-issuance, transactions carrying VAT
Article 57(6) of Law 5104/2024 sets a fine of 50% of the tax that the missing document would have carried, or of the shortfall where the document issued or received was inaccurate, with a floor per tax audit of EUR 250 for single-entry bookkeeping and EUR 500 for double-entry. A repeat offence raises the rate to 100%, with floors of EUR 500 and EUR 1,000, and each further repeat to 200%, with floors of EUR 1,000 and EUR 2,000.
Non-issuance, transactions outside VAT
Failure to transmit data to myDATA
Article 58(3) of Law 5104/2024 sets 10% of the net value of every invoice summary left untransmitted, capped at EUR 250 a day, and EUR 100 for each digital goods movement document left untransmitted, capped at EUR 500 a day and EUR 20,000 a tax year. Late transmission draws half the corresponding fine.
Exemptions
Public contracts and small General Government expenses
Movements outside the digital delivery note
Article 2 of Decision A.1122/2024 excludes goods moved by the natural persons of Article 39(1) of Law 4308/2014, farmers under the special VAT regime among them, in which case the receiving entity issues the document instead, and supplies made through continuous-flow networks such as electricity, natural gas, water and thermal energy. Decision A.1083/2026 added empty packaging items and repeat wholesale supplies of medicines, optical goods and other items to the national health organisation or to insurance funds where the goods are delivered to the insured. It also exempted industrial and handicraft goods moved by retailers who sell only at street markets, other organised open-air markets and as pedlars, provided the purchase data for their stock has reached myDATA.
Latest Update
Technical Update
9 Sept 2026myDATA 2.0.2 Widens Digital Handling of Goods Movements
AADE announced on 9 September 2026 that version 2.0.2 of myDATA went live after a scheduled upgrade on 10 September. The release adds document types 1.4, 3.1, 3.2 and 11.5 to digital goods movement, updates the lifecycle and statuses of movement documents, allows quantitative receipt notes to be cancelled through an ERP or through a new provider method, supports partial delivery by a carrier, and adds a method for closing a movement on return. The timologio application gains delivery status display and rejection of a document by the recipient, and myDATAapp gains a weighing indicator and movement start without a means of transport. The upgrade lands ahead of phase B1 of digital stock movement monitoring on 12 October 2026.
Read our full Greece e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Greece
Yes, e-Invoicing is mandatory in Greece for B2G (since 12 September 2023) transactions.
B2B e-Invoicing in Greece is in a phased rollout since 2 March 2026. Article 239 of Law 5222/2025 added paragraph 6 to Article 14 of Law 4308/2014, the Greek Accounting Standards, and Decision A.1128/2025 (Β' 4937) set the scope: an invoice must be issued electronically for domestic wholesale supplies to entities covered by those standards, for wholesale supplies to entities outside the European Union, and for public contracts. The first period covers entities whose gross revenues passed EUR 1 million on the tax year 2023 income tax return; the rest fall in the second. Decision A.1044/2026 (Β' 880) moved the first period from 2 February to 2 March 2026 and let the older issuance and transmission routes run in parallel until 3 May 2026. The second period opens on 1 October 2026 with the same easement until 31 December 2026. Recipients of domestic wholesale supplies and public bodies cannot refuse a compliant electronic invoice.
B2G e-Invoicing in Greece is mandatory since 12 September 2023. Joint Ministerial Decision 52445 ΕΞ 2023 (Β' 2385) requires contracting authorities to receive and process electronic invoices and economic operators to submit them in the European standard format. The duty attaches to contracts whose award procedures start after a set date: 12 September 2023 for a named group of ministries and state bodies, 1 January 2024 for the rest of central administration and 1 June 2024 for every other contracting authority. Other General Government expenses follow for invoices issued from 1 January 2025. Invoices travel over the Peppol network to the interoperability centre run by the General Secretariat for Information Systems .
Greece supports the following e-Invoice formats: Peppol BIS Billing 3.0, myDATA XML.
Greece uses the following e-Invoicing standards: EN 16931. Archiving requirement: Accounting records are kept for the longer of five years from the end of the period or any longer term set by other legislation, under Article 7 of Law 4308/2014 . Any storage form is allowed as long as the records can be searched, displayed and reproduced, and the data securing each invoice's authenticity and integrity is kept with it. The tax authority may serve an assessment within five years of the end of the year in which the return fell due, stretching to ten years in the cases Article 37 of Law 5104/2024 lists.
Real-time reporting to the myDATA platform run by the Independent Authority for Public Revenue (AADE), with no pre-clearance of invoices. Mandatory B2B documents are issued only through an electronic issuance provider holding the suitability licence AADE calls ΥΠΑΗΕΣ, or through the AADE timologio application. Under Decision A.1112/2025 , every document carries the provider's name and website, an authentication string, the Unique Registration Number (ΜΑΡΚ), the issue timestamp and a QR code. The same decision lets an entity with a permanent establishment in Greece and gross revenues of at least EUR 50 million act as its own provider for its wholesale trade. Public sector invoices move over the Peppol network in the national format to the interoperability centre of the General Secretariat for Information Systems . Goods movement documents are transmitted to myDATA on their own track under Decisions A.1122/2024 and A.1123/2024.
Greece has penalties for e-Invoicing non-compliance. Issuing outside the mandated channels: Circular E.2004/2026 rules that an invoice issued by hand or by another technical means such as an ERP, instead of through a licensed provider or timologio, counts as an invoice that was never issued, the only exception being a loss of connection caused by a power cut or an internet outage; Non-issuance, transactions carrying VAT: Article 57(6) of Law 5104/2024 sets a fine of 50% of the tax that the missing document would have carried, or of the shortfall where the document issued or received was inaccurate, with a floor per tax audit of EUR 250 for single-entry bookkeeping and EUR 500 for double-entry; Non-issuance, transactions outside VAT: For failing to issue accounting records, or for issuing or receiving inaccurate ones, Article 57(5) of Law 5104/2024 sets EUR 500 per tax audit for an entity on single-entry bookkeeping and EUR 1,000 per tax audit for one on double-entry bookkeeping; and 1 more.
Yes. Greece falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Greece is 12 October 2026: Goods movement phase B1 mandatory. Data on loading, transhipment and receipt of goods, the records supporting traceability of stock movements, and quantitative and qualitative stock checks have to reach myDATA under Decision A.1094/2026.
Exemptions from Greece e-Invoicing may apply to: Public contracts and small General Government expenses, Movements outside the digital delivery note. Check specific criteria as exemptions vary by transaction type and business size.