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This guide provides an overview of e-Invoicing requirements in Greece, including the legal framework, the use of the MyData platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in Greece.
Greece introduced mandatory B2G e-invoicing in line with EU Directive 2014/55/EU, requiring structured EN 16931-compliant invoices to public authorities via the Peppol network. The framework is governed by Joint Ministerial Decisions and supervised by the Independent Authority for Public Revenue (AADE). In parallel, Greece implemented the MyDATA digital platform, a real-time reporting system requiring businesses to transmit transactional data electronically for VAT transparency and fraud prevention. From 1 January 2024, real-time reporting of sales invoices became mandatory. A phased mandatory B2B e-invoicing regime applies from 2 March 2026, marking Greece’s transition toward broader digital VAT control.
Greece’s e-Invoicing mandate is fully active.
Domestic and cross-border public procurement transactions (above threshold)
All domestic sales of goods and services (from 2026), Transactions with businesses in third (non-EU) countries, EU B2B transactions – optional issuance.
B2G, B2B and B2C. Domestic and cross-border (including exports, imports, intra-community supplies).
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No. The B2B mandate applies to all taxpayers with local, B2B sales. There is no distinction based on establishment. Foreign suppliers selling to Greek public authorities must comply with B2G e-invoicing. Foreign digital service providers must comply if they have a permanent establishment in Greece.
Failing to Issue a Required E-Invoice: Treating it like no invoice at all (e.g., using paper after the 2026 cutoff). Penalties will arise in this instance.
Exempt/non-taxable deals: €500 flat fine (single-entry books) or €1,000 (double-entry books) per unissued invoice per audit.
e-Reporting Failures (Not Reporting/Transmitting Data): • Unreported invoices: 10% of transaction value, max €1,000 per invoice per day. • Late reports: 5% of transaction value. • Under-reported amounts: 5% of the unreported figure.
Other Violations: Fixed €250/€500 fines per tax period for not sending accounting docs. Repeat offenses double or quadruple penalties.
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