E-Invoicing in Greece
On 25 July 2025, the Greek Parliament passed the National Customs Code and Other Provisions – Pension Regulations Law (published in the Official Gazette under number ΦΕΚ 134 Α΄/28.7.2025). This legislation amends Article 14 of Law 4308/2014 and introduces a framework for a mandatory e-invoicing system in Greece for specific business transactions.
This move aligns with the EU’s broader digitalization efforts and aims to modernize tax compliance, reduce VAT fraud, and improve transparency.
Scope of Mandatory E-Invoicing in Greece
The new law establishes clear requirements for businesses who will be subject to mandatory e-invoicing in Greece when it becomes compulsory. It applies to:
- Domestic B2B transactions: Sales of goods and provision of services within Greece to entities governed by Greek accounting rules.
- Transactions with third countries: Applies to transactions with businesses located outside the EU, excluding retail sales.
- Public sector dealings: Covers invoices related to public procurement and other government expenses.
Under these rules:
- All invoices must be issued electronically, following the European e-invoicing standard (EN 16931) and decisions by the Minister of National Economy and Finance.
- Recipients of e-invoices must accept them if they fall under the scope. For recipients in non-EU countries, alternative exchange methods remain possible.
- Invoice authenticity and integrity must be guaranteed through:
- Certified e-invoicing providers (Υ.ΠΑ.Η.Ε.Σ.), or
- The official tax authority application for issuing and transmitting invoices.
Compliance Framework for E-Invoicing in Greece
The e-invoicing in Greece mandate will be further defined through secondary legislation. Key elements include:
- A joint ministerial decision specifying the scope, implementation timeline, and technical details.
- Additional regulations outlining:
- Standardized electronic invoice formats
- Interoperability requirements
- Rights and obligations of certified e-invoicing providers
Incentives for Early Adoption
To encourage early adoption of e-invoicing in Greece, the government has introduced transitional incentives. These include enhanced tax deductions for businesses implementing certified e-invoicing solutions before the official start date.
Companies are strongly advised to begin preparation now to:
- Integrate ERP and accounting systems with certified e-invoicing providers or the myDATA platform.
- Train staff to handle digital invoicing processes effectively.
- Take advantage of early-adoption incentives before they expire.
Next Steps for Businesses
The incoming mandate for e-invoicing in Greece represents a major shift in tax compliance, and businesses should act now to take advantage of the incentives and avoid future penalties and disruptions. Steps to consider include:
- Monitor upcoming ministerial decisions for technical specifications and compliance deadlines.
- Review internal systems for compatibility with certified e-invoicing providers.
- Plan for phased implementation, especially if operating across multiple jurisdictions.
Preparing for E-Invoicing in Greece
Mandatory e-invoicing in Greece is not just a regulatory change; it is a digital transformation of business processes. With the law set to take full effect in July 2025, businesses that plan ahead will benefit from smoother compliance and potential financial incentives.
If your business requires assistance to navigate these changes in Greece, our team of experts are ready and waiting. Contact us!
