B2B electronic invoicing is now a reality in Greece. Beginning February 2, 2026, it will be implemented as part of a joint initiative by the Ministry of Economy and the IAPR.
The electronic invoicing requirement will apply to sales of goods and services between Greek companies and non-EU companies, while it will remain optional for sales within the EU.
Implementation will occur in two phases:
- Phase A. Large companies, those with gross revenues over €1 million in 2023, must use electronic invoicing by February 2, 2026. They will also have a period of adjustment that will last until March 31, 2026.
- Phase B. All other companies must start mandatory implementation on October 1, 2026, with a transition period until December 31, 2026.
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
The format of electronic invoices employed in transactions among all parties is predicated on European standard EN 16931, which stipulates the technical requirements for B2G electronic invoicing.
The Interoperability Centre, which reports to the General Secretariat for Information Systems for Public Administration (GSIS PA), has implemented and put into operation a Peppol Access Point (AP).
This point receives electronic invoices from the State and transmits the corresponding responses.
Upon receipt, electronic invoices are subjected to a preliminary semantic verification process by the Access Point (AP). Following the successful completion of this validation process, the documents are directed to the Interoperability Centre, where they are stored and subsequently disseminated to the information systems of the respective recipient public bodies.
Furthermore, the Interoperability Centre oversees the response process of public procurement entities, encompassing the acceptance, payment, or rejection of electronic invoices.
These communications are facilitated by the use of the SOAP (Simple Object Access Protocol) protocol, a mechanism designed to ensure the interoperability and traceability of messages.
The final step in the process involves the integration of the horizontal computer system with the Interoperability Centre. The system receives electronic invoices and processes them until they are either paid or rejected.
What is the myDATA platform?
Within the context of Greece's electronic invoicing system, the myDATA platform plays a pivotal role by receiving comprehensive summaries of all electronic invoices associated with B2G and B2B transactions.
This platform enables the authorities to process data and generate financial reports for individual taxpayers. The electronic invoicing system and its development will comply with all the requirements established in European regulations.
Updates to the myDATA platform
The myDATA platform is undergoing continuous development to enhance the efficiency of electronic invoicing processes and communication with the Greek Tax Agency. The most recent updates have been implemented to enhance interoperability, ensure data traceability, and automate accounting records.
Version 1.0.11 of myDATA and digital delivery notes
In June 2025, the Independent Authority for Public Revenue (IAPR) in Greece implemented version 1.0.11 of MyDATA and digital delivery notes in its testing environment. This update incorporates significant enhancements designed to optimize the management and transmission of tax documentation.
- The integration of novel delivery notes, consistent with Decrees 1122/2024 and 1123/2024, along with the implementation of a novel cancellation method, is hereby proposed.
- The following specifications have been stipulated with regard to the purpose of transport and courier services, in addition to the new name and restriction of certain reasons for movement.
- In certain cases, there is a possibility of utilizing the same tax identification number for both the issuer and the recipient.
- The configuration of environments conducive to intricate transactions, the incorporation of the FUEL format, and the facilitation of the transmission of documentation in sales to external entities are imperative.
- The new rules include information about certain documents, add a value for when a payment isn't sent, create QR codes, and change the name of the tax on financial transactions to "digital transaction tax".
myDATA version 1.0.10: technical specifications
The main changes that have been made focus on various parts of the platform that relate to how it is used and the technology behind it. Here are some of the most important ones:
- Fuel documents are to be submitted through ERP systems.
- The requirement for wholesale verification is waived when the recipient is an active business.
- Send type 9.3 invoices through the ERP or supplier channel.
- There's a new way to get information for E3 records. You can now do this for one invoice or for the whole day.
- Finally, if a transaction includes the "transmissionFailure" field, you can use an earlier dispatch date (dispatchDate).
January 2024: first updates to myDATA
These updates were the first to be included on the platform. The document also mentioned plans to start using electronic invoicing in Greece starting in 2025.
- This channel requires real-time data transmission via the ERP systems API. This is mandatory for taxpayers using this channel. Users who report manually will not be affected. Also, QR codes are now used on tax receipts to show that a transaction is real and can be tracked.
- We've received your tax documents. Please make any changes to your invoices from suppliers before the next VAT return.
- Tax incentives for companies that use electronic invoicing through certified providers will continue until 2024.
In 2024, the Ministry of Finance and the Greek tax authority (AADE) also offered tax breaks to people who used electronic invoicing through certified electronic invoicing providers.
Electronic delivery notification system 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.
The Independent Authority for Public Revenue (IAPR) in Greece announced the postponement of phase B of the implementation of the electronic delivery note system. The new implementation schedule will be as follows:
- Voluntary data transmission: from 1 December 2025 to 30 April 2026.
- Mandatory data transmission: from 1 May 2026.
The AADE also extended the exemptions from the obligation to issue digital delivery notes to specific sectors, such as spare parts for network maintenance, industrial minerals and products manufactured by the brick and ceramic tile industry.
On the other hand, retail companies that use postal or courier services may comply with the digital issuance obligation by visibly attaching the proof of sale (ticket or receipt) to the shipped package.
What is the situation regarding B2B electronic invoicing in Greece?
The European Commission has allowed the Greek government to require businesses to use B2B electronic invoicing. This proposal includes an electronic invoicing timetable that would begin on July 1, 2025 and could be extended until September 30, 2027.
On July 2, 2024, Greece asked to be exempt from two important EU rules about electronic invoicing.
The Ministry of Finance presented a bill to Parliament that would:
- There is an obligation to issue business-to-business (B2B) invoices within the country and for exports to countries outside the European Union (EU).
- We use electronic invoices that meet European standards (EN).
- You can get it through certified electronic invoicing providers (Y.P.A.Δ.E. or the AADE platform).
- The pre-clearance electronic invoicing model requires invoices to be sent in advance to the tax authority or through certified providers.
Learn about the latest updates on B2G electronic invoicing in Greece
The Ministry of Finance and the AADE announced that B2G electronic invoicing in Greece will be delayed again. It was originally scheduled for June 1, 2025, but has been extended to September 1, 2025, to allow the AADE and GSIS platforms more time to prepare.
This will apply to most invoices from businesses to the government for expenses not related to public procurement, such as utilities and rent.
The deadline to use the myDATA electronic invoicing platform has been moved again. It was originally set for January 2025, then July, and now it's being pushed back even further.
Gradual implementation of B2G electronic invoicing
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.
A brief overview of B2G electronic invoicing in Greece
In 2017, Greece announced that it would implement the "Interoperable eInvoicing in Greece (GRinv) program" by the end of the year. The goal of this program was to use the PEPPOL 4-corner model to create a system for governments to send and receive electronic invoices.
ESIDIS (Promitheus.gov.gr) is the national e-procurement system that was created for this project. It allows suppliers to public institutions to exchange their electronic invoices.
To keep up with technology, the government started working on a new system called GAOS. This system will allow companies to approve, process, and pay invoices electronically.
On October 29, 2018, the Greek government passed a law to delay the implementation of Directive 2014/55/EU. This delay was finally made official during the first few months of 2019 through Law 4601/2019.
The rules for how B2B electronic invoices should look were written out in Resolution No. 1017/14.02.2020 (Edition B, folio 457). This format is compatible with European invoicing standards and PEPPOL. This decision also includes the CIUS for B2G.
However, Ministerial Resolution No. A.1035/18.02.2020 (Number B, folio 551) created a set of rules and regulations for companies that provide electronic invoices.
