AADE Greece has published the new version (1.0.10) of MyDATA, which incorporates updates to the technical specifications.
The primary modifications involve the submission of fuel documentation via the Enterprise Resource Planning (ERP) system, the elimination of the necessity for wholesale controls for the recipient to be an active company, the transmission of the invoice 9.3 via the ERP and supplier channels, a novel approach to the retrieval of data for E3 records, either on an invoice-by-invoice basis or on a daily basis, and, in the event of a transaction with the 'transmissionFailure' field, the option of providing a passed dispatch date.
E-invoicing system in Greece and myDATA platform
The format of electronic invoices used in exchanges between all parties is based on the EN standard.
The Interoperability Centre belonging to the General Secretariat for Public Administration Information Systems (GSIS PA) has implemented and established a Peppol Access Point (AP). Through this point, electronic invoices are received from the Greek State and the corresponding replies are transmitted.
Once the e-invoices have undergone a preliminary semantic verification by the AP, they are sent to the Interoperability Centre, where they are stored and channelled to the corresponding information systems in the different public bodies.
In addition, the Interoperability Centre manages the response process by public procurement entities. This process includes the acceptance, payment or rejection of electronic invoices through the use of SOAP.
Likewise, the horizontal IT system, managed by the Greek Ministry of Development and Investment, is capable of receiving e-invoices from the interoperability centre and processing them through to payment or rejection.
Within the e-invoicing system in Greece, we find the myDATA platform, which has the function of receiving the summaries of all e-invoices linked to B2G and B2B transactions. Through this platform, the Greek authorities have the capacity to process all the data and generate individual financial reports for each taxpayer in Greece.
The scheme for the operation of the e-invoice and its development will comply with all the requirements established in the European regulations and is currently under design.
Implementation phase of the e-delivery notification system begins in Greece
Greece was supposed to get an electronic delivery notification system by the end of the year, according to article 5 of Law 4308/2014. You can find more details in IAPR A.1122/2024 and IAPR A.1123/2024.
However, the Independent Authority for Public Revenue (IAPR) has decided to delay the introduction of this system.
The idea is to give everyone a bit more time to get digital systems in place for tracking and issuing transport documents for goods. This should help us collect data more efficiently and improve taxation.
The electronic delivery notification system will be rolled out in two phases, with users required to complete different fields in each:
In the first phase, users will have to enter the sender and recipient details, delivery document number, MARK and QR codes, date of dispatch, start of delivery, loading and unloading locations, type and quantity of goods, and so on. You've got until 31 March 2025 to report this data. From April of the same year, any entity with gross revenues of more than €200,000 will be obliged to report.
In the second phase, users will have to fill in a few more details, like the exact time, how they got there, any extra costs (if applicable), Intrastat codes, the VAT number of the carrier, and so on. It'll be in place from 30 September 2025.
All entities must report through the MyDATA digital platform by 1 October 2025.
Status of B2B e-invoicing in Greece
The publication of Law 5073/2023 "Measures to Combat Tax Evasion" on 11 December 2023 introduced a number of significant provisions designed to strengthen tax compliance within the country.
According to the content of this law, themyDATA platform has undergone updates and upgrades as of 1 January 2024, with the potential for mandatory e-invoicing in Greece to be established as early as 2025.
The new features include:
- The commencement of the obligation to submit via the ERP API the following invoicing data: issued tax documents, accounting books and records, relevant tax records of electronic cash registers and their files and created data.
- It is imperative that the value of taxable transactions and VAT receipts of an entity does not fall below the figures derived from the tax documents transmitted to myDATA.
- The deadlines, transaction reports, technical specifications and exemptions will be defined by ministerial decisions.
Furthermore, the Greek Ministry of Finance and the Greek tax authority (AADE) have announced the extension of tax incentives for taxpayers who adopt e-invoicing through certified e-invoicing providers until 2024.
What's new in B2G e-invoicing in Greece?
On 12 April 2023, Resolution No. 52445 EX 2023 was published, thereby making the use of the B2G e-invoice mandatory in Greece. The implementation is being carried out in a gradual manner, commencing in September 2023 in accordance with the following schedule:
12 September 2023. The following entities were involved in the project: the Ministry of Infrastructure and Transport, the Ministry of Digital Governance, the Ministry of Immigration and Asylum, the Municipality of Athens, the National Health Centre, the Central Ministry of Development, Procurement and Investment, the Information Society S.A., the Athens University of Economics, Attiko Metro S.A., EYDAP S.A., and Egnatia Odos S.A.
As of 1 January 2024, all other obligated belonging to the General Administration will be required to comply with the aforementioned regulations.
As of 1 June 2024, other contracting entities.
As of 1 June 2025, other entities that are dependent on the General Administration.
On the other hand, the use of e-invoicing is not mandatory for the following contracts:
- Contracts concluded in the fields of defence and security.
- Public contracts and contracts for projects, preparation of studies and provision of technical and scientific services.
- Concession contracts for works and services.
- Public expenditure of less than 2,500 euros.
- Public contracts of low value specified by law.
History and obligation of the B2G e-invoice in Greece
In 2017, Greece set up the 'Interoperable eInvoicing in Greece (GRinv)' programme, which was up and running by the end of the year. The idea was to get the PEPPOL 4-corner model up and running so that B2G e-invoicing could be fully implemented.
As part of this project, ESIDIS – Promitheus.gov.gr – was born. It's the national e-procurement system that lets suppliers of public institutions exchange e-invoices.
Once the perfect architecture for e-invoicing in Greece was in place, the government decided to make it a voluntary tool in different areas. B2G, B2B and B2C.
To keep up with the digital revolution, the government started work on GAOS, an online platform that lets you approve, process and pay electronic invoices.
On 29 October 2018, the Greek government passed a bill to postpone Directive 2014/55/EU, which finally came into force during the first quarter of 2019 through Law 4601/2019.
On the other hand, two joint ministerial decisions (JMD) were needed to make sure everything was properly regulated.
Ministerial Decision No. 1017/14.02.2020 (Edition B, folio 457) set out the exact format for the B2B e-invoice, which was also compatible with European invoicing standards and PEPPOL from the start. On top of that, this decision also includes the CIUS for B2G.
On the other hand, Ministerial Resolution No. A.1035/18.02.2020 (Number B, folio 551) of the Ministry of Finance lays out the rules and regulations for e-Invoicing Service Providers.
On the other hand, B2B e-invoicing in Greece is allowed, but not mandatory. So it's completely up to the buyer whether they want to do it or not.
Would you like to know more about e-invoicing in Greece?
