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
2023
Start of the B2G e-invoicing mandate
B2G e-invoicing becomes mandatory for suppliers of some central public administrations
2025
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.
Feb 2026
B2B e-invoicing for large companies February 2
First phase of the B2B e-invoicing mandate, for large companies with an annual turnover above 1 M€
Oct 2027
Full Rollout October 1
All companies countrywide must send and receive electronic B2B invoices
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.
The Greek CIUS requires several additional fields beyond standard EN 16931 elements. Common causes of rejection include:
BT-11 (Project Reference)
Must be formatted as budget_number|reference (e.g., 1|602KK2Π-ΨΞ4). Budget numbers: 1 = ordinary, 2 = public investment, 3 = other.
BT-12 (Contract reference/ADAM)
Contract identifier or ADAM reference number required for procurement contracts.
BT-31 (Seller VAT ID)
Valid VAT identification number of the seller, formatted according to EU standards (e.g., EL123456789).
BT-34 (Seller electronic address)
Electronic mail or PEPPOL endpoint address of the seller (e.g., peppol://0199:123456789).
BT-46 & BT-48 (Buyer identifiers)
Buyer’s legal registration number (BT-46) and buyer’s VAT ID (BT-48), both mandatory for Greek public sector invoices.
BT-158 (CPV code)
Common Procurement Vocabulary code identifying the nature of goods/services (e.g., 45233110-1 for electrical installation works).
BG-24 (Supporting documents for resubmissions)
Reference to supporting documents (e.g., previous invoice number, correction reason) when resubmitting a corrected invoice.
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.
Which transactions are covered by the B2B mandate?
Domestic B2B transactions and exports to non‑EU countries. Intra‑EU transactions remain optional; EU customers can refuse the e‑invoice.
What platforms and formats must be used?
B2G: Peppol BIS Billing 3.0 – Greek CIUS via KE.D. B2B: certified EDIP, ERP integration, or free Timologio/myDATAapp. All invoices receive a MARK and QR code from myDATA.
Do I need to use Peppol for B2B invoices?
No. Peppol is mandatory only for B2G. For B2B, any certified provider, ERP integration, or the government’s free tools can be used, as long as invoices are sent to myDATA.
What are the penalties for non‑compliance?
Invoices without approved methods are treated as not legally issued. Fines: 50% of VAT for VATable transactions, €500/€1,000 for non‑VAT transactions.
Trace Invoice Service
Monitor invoice status and validation errors
Invoice Tools Application
Generate sample Peppol BIS 3.0 – Greek CIUS XML
European Commission – eInvoicing in Greece
Overview of EU authorization and mandate details
Instructions for Foreign B2G Sellers (Feb 2026)
Detailed guidance on mandatory BT fields and Greek CIUS specifications
Summary
Greece has established a comprehensive e‑invoicing framework built on the myDATA clearance model and phased mandates covering both public and private sector transactions. B2G e‑invoicing is fully operational since early 2024, requiring Peppol BIS Billing 3.0 with the Greek CIUS for all public contracts above €2,500. The B2B mandate, authorized by the EU Council through Decision 2025/502, introduces a two‑phase rollout: large businesses (revenue > €1 million) must comply from 2 March 2026 with a soft‑launch until 3 May 2026, while all remaining businesses follow from 1 October 2026 with a transition until 31 December 2026.
The clearance model requires every invoice to be transmitted to myDATA in real time, validated by the tax authority, and assigned a unique MARK identifier and QR code before delivery to the buyer. This system enables pre‑filled VAT returns and enhanced fraud detection. For B2G, invoices flow through the National Interoperability Centre (KE.D) via Peppol, with strict mandatory field requirements including the commonly problematic BT‑11 project reference.
Non‑compliance carries significant penalties: invoices issued without approved methods are treated as not legally issued, with fines up to 50% of VAT due. However, Greece also incentivizes early adoption with 100% additional tax deductions for e‑invoicing software and immediate IT equipment depreciation. B2C transactions remain outside the e‑invoicing scope, though sales data must still be reported to myDATA. Cross‑border intra‑EU invoices are optional, but exports to non‑EU countries fall under the B2B mandate.
Our Peppol Access Point and myDATA integration services provide end‑to‑end compliance for businesses operating in Greece, from B2G invoice submission with Greek CIUS field
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
