B2G e-invoicing in Greece could complete in September 2025

The Ministry of Finance presented a bill to Parliament that says businesses must use electronic invoicing for all B2B transactions within the country.

However, this requirement could start in 2027. According to the proposal, invoices must be issued electronically and in a specific European format (EN). They can be sent through certified electronic invoicing service providers or via the Greek tax authority's platform.

The bill suggests a pre-clearance model, which means invoices would need to be sent in advance to the tax authority or through certified providers.

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.

In June 2025, the Independent Authority for Public Revenue (IAPR) in Greece tested version 1.0.11 of MyDATA and digital delivery notes. This update makes important improvements to help manage and send tax documents:

• We are adding new types of delivery notes, following Decrees 1122/2024 and 1123/2024. We are also adding a new cancellation method.
• The rules about the purpose of transport and courier services, the new name, and the restriction of certain reasons for movement.
• In some cases, the same tax identification number can be used for the person who issues the payment and the person who receives it.
• Make changes to complicated business deals, use the FUEL format, and allow documents to be sent to outside parties during sales.
• The new rules include information about certain documents, a value for transmission failures, QR codes, and a name change for the tax. The tax is now called the digital transaction tax. It is now part of payroll transmissions.

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 postponed the start of this system two times. The most recent postponement was officially announced on April 1, 2025.

The goal is to extend the deadline for using digital systems to track and issue documents for transporting goods. This will help collect data better and improve taxes.

The electronic delivery notification system was planned to be implemented in two phases:

• Phase A, which covered the basic functions of issuing and submitting waybills to the myDATA platform:
  • This phase is optional until June 1, 2025, for certain taxpayers and until November 30 for other companies.
  • It will be mandatory for certain listed taxpayers as of June 2, 2025, and for other companies as of December 1.
• Phase B, which includes tracking the movement of goods, transportation, and delivery:
  • Optional for all taxpayers from August 1 through November 30, 2025.
  • It will be mandatory as of December 1, 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.

The European Commission has authorized the Hellenic government to implement B2B e-invoicing. The proposal encompasses an e-invoicing timetable, set to commence on July 1, 2025, with a potential extension to Decemeber 31, 2027. However, due to the delay in implementing the MyDATA platform, this possibility has essentially been ruled out.

On July 2, 2024, Greece formally requested a derogation from Articles 218 and 232 of Directive 2006/112/EC, a measure deemed necessary to implement the aforementioned B2B e-invoicing obligation among taxpayers established within the nation's borders.

What's new in B2G e-invoicing in Greece?

The Ministry of Finance and the AADE announced at the end of June 2025 that the deadline for businesses to start using e-invoices is being pushed back again.

The new start date is September 1, 2025, instead of June 1, 2025. This change allows more time for technical preparations on the AADE and GSIS platforms to ensure a better transition.

This requirement will apply to most invoices issued by private companies to government entities for expenses not related to public procurement, such as utilities and rent.

The mandatory implementation of the myDATA electronic invoicing platform has been postponed again. Originally scheduled for January 2025, it was then rescheduled for July.

The new effective date is September 1, 2025. This requirement applies to transactions exceeding €2,500. The delay significantly reduces the likelihood that B2B electronic invoicing will be implemented before July 2026 as initially planned.

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.