Electronic invoice in Greece
This page provides an overview of the requirements, formats, and data fields used for electronic invoicing in Greece.
Greece transposed the EU Electronic Invoicing Directive 2014/55/EU and obtained an EU derogation allowing mandatory B2B e-invoicing from July 2025. The country’s myDATA platform provides real-time VAT reporting, and the new e-invoicing mandate will complement it by transmitting invoice data in real time to tax authorities.
Key Milestones
-
B2G e-invoicing (Phase 1)
Public contracts > €2,500 require e-invoices (selected authorities).
-
Key E-Invoicing Developments
In 2025, Greece will start mandating B2B e-invoicing, while B2G e-invoicing is extended to more authorities, and all general government expenditure over €2,500 will require e-invoicing.
-
B2B Mandate (Expected)
Large enterprises first, then all taxpayers
Legislative framework and EU authorization
Transposition of EU Directive
Greece transposed the EU Electronic Invoicing Directive 2014/55/EU through Joint Ministerial Decisions (JMDs 63446/2021 and 98979/2021), requiring public authorities to receive and process electronic invoices compliant with EN 16931 for contracts above procurement thresholds.
Mandatory B2G E-invoicing
JMD 52445 EX 2023 mandates e-invoicing for public procurement contracts exceeding €2,500. Depending on the contracting authority, the requirement applies from September 2024, January 2025, or June 2025. From September 2025, all General Government expenditure above €2,500 must be invoiced electronically.
EU Derogation for B2B
In 2025, Greece received EU derogation (Council Implementing Decision (EU) 2025/502) allowing mandatory B2B e-invoicing for all domestic transactions between taxable persons from 1 July 2025 to 31 December 2027. This complements the existing myDATA platform by transmitting invoice data in real time, ensuring high-quality VAT information and enabling pre-filled VAT returns.
B2G Requirements
Business-to-Government invoicing obligations
B2B Requirements
Business-to-Business invoicing mandate
B2C & Cross-border Invoices
Consumer and international transactions
There is no mandate for business-to-consumer (B2C) invoicing in Greece. Cross-border transactions and invoices to non-Greek entities are outside the scope of the mandatory e-invoicing requirements.
Technical standards and network requirements
EN 16931 / Peppol BIS Billing CIUS 3.0
The national Core Invoice Usage Specification based on the European standard. Used for B2G invoicing through the Peppol network.
myDATA Format
For B2B transactions, invoices must be transmitted to the myDATA platform in XML/JSON format. Each invoice receives a unique entry code and QR code for authentication.
Connectivity Options
Businesses can connect via certified Peppol Access Points, licensed e-invoicing service providers, ERP integration, or the government’s “Timologio” web application.
How We Support E-invoicing in Greece
As a certified Peppol Access Point, we enable suppliers and buyers to exchange compliant e-invoices in Greece:
As a certified Peppol Access Point, we enable suppliers and buyers to exchange compliant e-invoices in Greece. Our platform converts your invoices to the EN 16931/Peppol BIS format and transmits them to KE.D and myDATA.
We ensure your invoices receive the required unique ID and QR code, handle status messages from contracting authorities, and integrate seamlessly with myDATA for real-time VAT reporting.
For the upcoming B2B mandate in 2026, we deliver invoices via licensed channels and ensure your Greek invoicing is real-time, compliant, and eligible for VAT reporting benefits including pre-filled returns.
FAQ
When does B2B e-invoicing become mandatory?
The EU has authorized Greece to mandate B2B e-invoicing from 1 July 2025 through 31 December 2027. Greek authorities plan to implement this for large enterprises in early 2026, with all taxpayers following later in 2026.
What is myDATA and how does it work with e-invoicing?
myDATA is Greece’s digital VAT reporting platform. All e-invoices are recorded in myDATA in real time, receiving a unique entry number. This enables pre-filled VAT returns and ensures high-quality VAT information.
Do I need to use Peppol for Greek e-invoicing?
For B2G invoicing, certified service providers send invoices via the Peppol network. For B2B invoicing, you can use licensed e-invoicing service providers, ERP software or the Timologio web application.
Summary
Greece will require e-invoicing for public contracts above €2,500, with compliance phased in from 2024 through 2025. In March 2025 the EU formally approved Greece’s request (Council Implementing Decision 2025/502) to mandate B2B electronic invoicing from 1 July 2025 through 2027. The new regime builds on Greece’s existing myDATA digital VAT reporting system: all e-invoices will be sent via the Peppol network into myDATA in real time, with each e-invoice receiving a unique identifier and QR code. Businesses can already benefit from tax incentives for adopting e-invoicing early. Overall, these reforms aim to improve VAT compliance and streamline tax reporting by capturing all domestic invoices electronically.
Create, send and receive electronic invoices – test now for free!
