Greece e-Invoicing Guide

Greece has built its e-invoicing infrastructure around the myDATA platform, operated by the Independent Authority for Public Revenue (AADE). It is a real-time reporting system with no pre-clearance of invoices.

The B2G 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 followed for invoices issued from 1 January 2025. The B2B mandate began on 2 March 2026 for entities whose 2023 gross revenues passed EUR 1 million, and every remaining entity follows on 2 November 2026.

B2G e-invoicing has been phased in since September 2023. Law 5222/2025 carried the B2B mandate, and AADE Decision A.1128/2025 set the scope and the two application periods. Decision A.1044/2026 then moved the first period from 2 February to 2 March 2026 for entities with 2023 gross revenues above EUR 1 million, with parallel use of the older routes until 3 May 2026. Decision A.1197/2026 moved the second period, which covers every remaining entity, from 1 October to 2 November 2026, with parallel use of the older routes until 31 January 2027. From 1 February 2027 invoices can only be issued and sent to myDATA through a licensed provider or the AADE timologio and myDATAapp applications, and routes such as direct transmission from an ERP close.

Government suppliers submit electronic invoices in the European standard format (EN 16931). The B2B mandate covers domestic wholesale supplies, wholesale supplies to entities outside the European Union, and public contracts and other General Government expenses, and recipients of domestic wholesale supplies and public bodies cannot refuse a compliant electronic invoice. Council Implementing Decision (EU) 2025/502 lets Greece require taxable persons established in Greece to issue invoices only in electronic form, without the recipient's agreement, from 1 July 2025 until 31 December 2027.

Retail sales stay outside the e-invoicing mandate. They 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.

Greece runs two channels. B2G invoices travel over the Peppol network to the interoperability centre of the General Secretariat for Information Systems, while mandatory B2B invoices are issued through an electronic issuance provider holding the AADE suitability licence known as ΥΠΑΗΕΣ, or through the free AADE timologio and myDATAapp applications. Invoices issued this way are transmitted to myDATA. Article 240 of Law 5222/2025 amends Article 15 of Law 4308/2014 so that, for the mandated transactions, an invoice's authenticity and integrity can be secured only through a licensed provider or the AADE application.

Under AADE Decision A.1112/2025, every document issued through a provider or self-provider carries the provider's name and website, an authentication string, the Unique Registration Number (ΜΑΡΚ), the issue timestamp and a QR code. A business with a permanent establishment in Greece and gross revenues of at least EUR 50 million may act as its own provider for its wholesale trade. Digital goods movement documents run on a separate track to myDATA under Decisions A.1122/2024 and A.1123/2024: phase A has been mandatory since 1 December 2025, and Decision A.1198/2026 moved phase B1 (loading, transhipment and receipt data, traceability records and quantitative stock checks) to 1 January 2027 and phase B2 (item codification under the Combined Nomenclature) to 1 January 2028.

AADE Circular E.2004/2026 treats an invoice issued by hand or straight from an ERP, rather than through a licensed provider or timologio, as an invoice that was never issued. The only exception is a loss of connection caused by a power cut or an internet outage.

The fines then come from Article 57 of Law 5104/2024: for transactions carrying VAT they are a share of the tax the missing or inaccurate document would have carried, rising for repeat offences, and for transactions outside VAT a fixed amount per tax audit that depends on the bookkeeping system. Article 58 adds separate fines for data that never reaches myDATA, digital goods movement documents included, and late transmission draws half the corresponding fine.