Country Overview:
Greece is accelerating its push towards mandatory B2B e-Invoicing, aiming to modernize and simplify VAT compliance while leveraging its existing myDATA reporting system. If all goes according to plan, this requirement could begin as early as July 2025, subject to final authorization from the European Union. Below is a comprehensive overview of what businesses need to know about Greece’s proposed e-Invoicing mandate, its potential impact, and the current status of EU approval.
1. Background and Timeline
EU Derogation Request
In July 2024, the Greek government formally requested permission from the European Commission (EC) to introduce mandatory B2B e-Invoicing. Under Articles 218 and 232 of Directive 2006/112/EC, Member States currently need approval to replace paper invoices with electronic ones on a mandatory basis. The EC responded on 13 January 2025 with a proposal to grant Greece temporary authorization to proceed.
Proposed Dates
The EC has recommended granting Greece the right to mandate B2B e-Invoicing from 1 July 2025 until 30 June 2026. After this period, the broader VAT in the Digital Age (ViDA) reforms should come into effect, removing the need for individual EU Member States to seek special approval for e-Invoicing mandates.
2. Scope: Who and What Is Covered?
The mandatory e-Invoicing obligation would apply to B2B transactions between taxable persons established in Greece. Businesses that are merely VAT-registered in Greece but do not have a formal establishment in the country are expected to remain outside the scope. This distinction seeks to streamline e-Invoicing enforcement for companies deeply rooted in Greek territory.
3. Strengthening the myDATA System
myDATA Overview
Greece’s digital reporting infrastructure, known as myDATA, has been gradually rolled out since 2018, with full reporting requirements in place since 2022. The system obliges taxpayers to transmit sales invoices, purchase invoices, payroll data, and more to the tax authority’s portal on a regular basis. Once the B2B e-Invoicing mandate takes effect, e-Invoice data will flow directly into myDATA, improving the accuracy and timeliness of information.
Pre-Filled VAT Returns
One of the most anticipated benefits of integrating e-Invoicing with myDATA is the potential for pre-filled VAT returns. By automatically populating tax forms with real-time invoice data, the Greek authorities aim to minimize manual errors, reduce administrative burdens, and close VAT gaps.
4. Technical and Format Requirements
European Standard (EN 16931)
The Greek government plans to align its e-Invoicing format with the EN 16931 standard, which is recognized across the EU. This ensures interoperability and facilitates compliance within the broader European digital tax framework.
Submission Channels
Taxpayers will have multiple ways to submit e-Invoices to myDATA, including:
- Certified e-Invoicing Providers: Greece has established a certification process for e-Invoicing service providers. These providers must meet robust requirements regarding data security, storage, and retrieval, ensuring invoice integrity.
- Direct ERP (Management Software) Integration: Companies can use their accounting or Enterprise Resource Planning (ERP) solutions connected via an Application Programming Interface (API) to transmit invoices in real time.
- Free Government Application – “Timologio”: A cost-free tool provided by the tax authority to enable smaller businesses to create and transmit invoices.
- Manual Uploads: Entities with limited transaction volumes may opt to upload invoices manually, although this will likely become less practical when mandatory e-Invoicing is in effect.
- Online Cash Registers: Retail transactions can be reported automatically via cash registers connected to the tax administration.
5. Monthly or Quarterly Filing
Even after e-Invoicing is introduced, businesses will continue to submit transaction summaries. The frequency—monthly or quarterly—will depend on the taxpayer’s size and other relevant criteria. The typical deadline for myDATA submissions is the 20th of the following month after an invoice is issued.
6. From B2G to B2B: Greece’s Evolution in e-Invoicing
Greece has already implemented mandatory e-Invoicing for B2G (business-to-government) transactions in recent years. Building on this experience, the shift to B2B e-Invoicing represents a natural progression of the government’s digital strategy. The goal is to establish an end-to-end electronic flow for all major invoice types, reducing paper-based processes and improving real-time tax oversight.
7.Next Steps and Expectations
Approval and Implementation
Although the Commission’s proposal has been published, it still needs the European Council’s formal endorsement to become legally binding. Historically, the Council has rarely opposed such measures, indicating a strong likelihood that Greece will receive the final green light.
8.Transition Period
With the tentative start date set for 1 July 2025, businesses have approximately a year and a half to align their invoicing systems with the upcoming rules. Companies should begin evaluating their internal processes, updating their accounting software, and ensuring they can generate invoices that meet EN 16931 specifications.
