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Greece e-Invoicing Mandate

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. 

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Tax Authority

Independent Authority for Public Revenue (AADE), General Secretariat of Information Systems

Mandate Go-Live Date

2 March 2026

Digital Signature

Not Required

Archiving

Mandatory - 5 Years

Invoice Format

e-Invoicing: PEPPOL

Real time reporting: MyDATA

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.

Mandate Details
Mandate Status
Which types of transactions must be reported via e-Invoicing?
mandatory

Effective: 2 March 2026

Greece’s e-Invoicing mandate is fully active.

Intra-community transactions

Export & import cross-border transactionsf

Transport/shipping transactions

B2G

Domestic and cross-border public procurement transactions (above threshold)

B2B

All domestic sales of goods and services (from 2026), Transactions with businesses in third (non-EU) countries, EU B2B transactions – optional issuance.

Real-time reporting (MyDATA)

B2G, B2B and B2C. Domestic and cross-border (including exports, imports, intra-community supplies).

Are there any thresholds that determine e-Invoicing applicability?

B2G:
Not required for public contracts ≤ €2,500 (excl. VAT)
General government expenses ≤ €2,500 exempt
Defence/security classified contracts excluded
 
B2B:
Period A (Large enterprises – 2023 revenue > €1 million):
Start: 2 February 2026
Period B (All other businesses):
Start: 1 October 2026
 
Real-time reporting: No threshold
  • Taxpayers who adopt the flat-rate regime
  • Third sector entities with revenue/fees of EUR 65,000 and over
  • Microenterprises with revenue/fees of EUR 25,000 and over
  • All taxable persons, residents or established, in Italy if their annual revenue is above EUR 25,000
  • Amateur sports associations

What are the implementation dates of the e-Invoicing mandate?

Transaction Type
12 Sep 2023
13 Sep 2024
1 Jan 2025
1 Jun 2025
1 Sep 2025
2 Mar 2026
1 Oct 2026
2030 (EU ViDA)
Local - B2G (Public)
*
Local - B2B (Domestic)
**
Local - B2C (Domestic)
Local - Cross-border reporting
Foreign - B2B/B2C (non-established)
**
Mandatory requirement in effect
*
Initial B2G phase (specified major ministries only)
**
Large enterprises only (> EUR 1 million gross revenue, tax year 2023)
Not mandatory
Do I need to have a permanent establishment in Greece to be required to e-Invoice?

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.

B2G:
Suppliers (local or foreign) issuing invoices to Greek public authorities must comply with B2G e-invoicing rules. Foreign suppliers without Greek VAT registration must issue via a certified Peppol access point.
 
B2B (Domestic):
Mandatory for businesses operating in Greece. Applies to taxable persons engaged in domestic transactions.
 
B2B (Cross-border):
Sales to third (non-EU) countries – e-invoicing applies.
 
Sales to EU businesses: 
Issuance optional; alternative formats allowed if recipient does not accept e-invoice.
 
Real-time reporting (MyDATA):
Applies to all taxable and established persons in Greece for B2G, B2B, and B2C transactions (domestic and cross-border).
Invoice must be issued at time of supply (or before 15th of following month if dispatch note used).
 
Reporting to MyDATA must occur in real time.

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.

Steps VAT IT can assist with

1. Register and ensure system connectivity to the myDATA platform for real-time invoice reporting.
2. Choose a compliance method, either through a Certified Electronic Data Issuing Provider or through AADE tools such as Timologio or myDATAapp.
3. Ensure systems can generate the required formats: EN-compliant format and Peppol BIS 3.0 GR CIUS for B2G, and UBL 2.1 GR for B2B clearance.
4. Implement real-time reporting functionality so invoice data can be transmitted to myDATA, validated, and assigned a MARK identifier, with the required QR code included before the invoice is sent to the customer.
5. Ensure the business can receive and accept domestic B2B e-invoices once the B2B mandate applies.
6. Implement compliant archiving for at least five years.

In summary

eezi can assist by connecting the client’s systems to the relevant Greek e-invoicing and reporting flows, helping generate structured invoice data, and supporting transmission to myDATA for real-time reporting and validation.
 
For B2G, eezi can help prepare and transmit invoices through the required provider and Peppol-based framework, including the steps needed for myDATA registration, MARK assignment, formatting according to European and Greek specifications, submission through the Peppol network, and status message handling.
 
For B2B, eezi can support compliant invoice generation and reporting through the applicable clearance/reporting process, including structured data preparation, transmission, validation response handling, and downstream archiving support.
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