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:
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.
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.
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.
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.
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 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:
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.
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.
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:
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:
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.
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:
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.
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:
On the other hand, the use of e-invoicing is not mandatory for the following contracts:
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.