PEPPOL IN EUROPE
E-invoicing in Greece
Greece’s approach to digital tax compliance is one of the most comprehensive in Europe. It is built upon the myDATA platform, a mandatory e-reporting system, and is expanding to include mandatory B2B e-invoicing, B2G e-invoicing, and digital stock movement (e-delivery) tracking.
While a full B2B e-invoicing mandate is just arriving, a mandatory e-accounting obligation known as myDATA (My Digital Accounting and Tax Application) has been in place for all businesses.
This system requires taxpayers to submit their accounting and transaction data to the Independent Authority for Revenue (AADE) in real-time or periodically. The platform receives:
- Invoices, credit notes, and debit notes
- Transaction classifications
- Payroll, depreciation, and other accounting settlement documents
The AADE uses this data to create a “digital book of accounts” for each taxpayer, which forms the basis for pre-filled VAT returns and financial statements.
In September 2025, the AADE announced the official timeline for mandatory B2B e-invoicing, moving from a voluntary, incentive-based system to a full mandate.
Businesses must issue e-invoices using either a certified e-invoicing service provider or the AADE’s free timologio application.
The B2B rollout is divided into two phases based on company size:
- Phase 1 (February 2, 2026): Mandatory implementation for large enterprises (those with gross revenues exceeding €1 million for tax year 2023).
A gradual adjustment period is allowed from February 2 to March 31, 2026.
- Phase 2 (October 1, 2026): Mandatory implementation for all other businesses.
A gradual adjustment period is allowed from October 1 to December 31, 2026.
To encourage adoption, Law 5073/2023 extended significant tax incentives for businesses that opt for e-invoicing through certified providers before the mandatory deadlines. These benefits include:
- A 2-year reduction in the statute of limitations for tax audits (reducing the period from 5 years to 3 years).
- A 100% super-deduction for the initial purchase of equipment and software, as well as expenses related to issuing e-invoices during the first year.
- A reduction in the tax refund processing time to 45 days (down from the standard 90 days).
A phased mandate for B2G e-invoicing is already in effect and nearing completion. Greek taxpayers have two options for exchanging e-invoices with public bodies: using a locally accredited myDATA agent or any other e-invoicing service provider.
The obligation applies to contracts with:
- September 1, 2023: Key central government bodies (e.g., Ministries of Infrastructure, Digital Governance, Municipality of Athens).
- January 1, 2024: All other central administration bodies.
- July 1, 2024: All other government bodies.
- January 1, 2025: All other general government expenses (with minor exceptions, such as transactions under €2,500).
