Greece e-Invoicing Guide

Greece has been building its e-invoicing infrastructure around the myDATA (my Digital Accounting and Tax Application) platform, operated by the Independent Authority for Public Revenue (AADE). The system operates as a clearance model where invoices must be validated by myDATA before delivery, creating a digital record of all business transactions.

B2G e-invoicing was phased in from September 2024, reaching full coverage for all public contracts above EUR 2,500 by September 2025. The B2B structured e-invoicing mandate began on 2 March 2026 for large businesses, with all remaining businesses following from October 2026.

Greece's timeline has accelerated in recent years. The myDATA platform launched for voluntary reporting in 2020, B2G was phased in from September 2024, and B2B Phase 1 started on 2 March 2026 for businesses with revenue above EUR 1 million (with a transition period to 3 May 2026). Phase 2 covers all remaining businesses from 1 October 2026, with a transition period to 31 December 2026.

All government suppliers must issue structured e-invoices via Peppol BIS. For B2B, the mandate is being phased in by business size starting March 2026. All businesses must already report transaction data to myDATA in real-time.

The myDATA reporting obligation applies to all businesses regardless of size and covers income classifications, expense classifications, and VAT data. B2C transactions are covered by myDATA reporting but do not yet require structured e-invoicing.

Greece uses a dual system. The myDATA platform handles real-time transaction reporting to the tax authority, while Peppol handles structured e-invoice exchange between businesses. Both systems work in parallel.

For B2G, invoices are exchanged via Peppol using the EN 16931 standard. For B2B, businesses must both report to myDATA and exchange structured invoices through Peppol as the mandate phases in. The myDATA XML format is used for reporting, while Peppol BIS handles the actual invoice exchange.

Greece enforces myDATA compliance through fines tied to VAT amounts. Failure to issue a compliant e-invoice for VAT transactions attracts a fine of 50% of the VAT that would have applied. For non-VAT transactions, fines are EUR 500 or EUR 1,000 per audit depending on the business's bookkeeping type. Invoices not cleared through myDATA also result in loss of input VAT deduction.