New Legislative Push: Mandatory B2B e-Invoicing in the Spotlight
Greece has taken a decisive step toward making structured e-Invoicing a legal obligation for B2B transactions. A draft amendment to Law 4308/2014 has now been submitted to the Hellenic Parliament, signalling the government’s intent to overhaul traditional invoicing practices and move toward real-time, digital VAT reporting. The proposed text authorizes the Ministry of National Economy & Finance, along with the Independent Authority for Public Revenue (AADE), to issue a joint ministerial decision specifying the go-live timeline, scope of application, and technical framework of the obligation.
This national initiative builds on earlier developments at the EU level. In March 2025, the European Council issued Decision (EU) 2025/502, granting Greece a derogation from the VAT Directive and allowing it to make B2B e-invoicing mandatory from 1 July 2025 through 31 December 2027.
Who Will Be Covered?
According to the draft proposal, the B2B e-Invoicing mandate will apply to all Greek-established taxable persons engaging in domestic transactions. These businesses will be required to issue structured electronic invoices that conform to the European Norm EN 16931-1.
In addition, the regulation extends to exports to non-EU jurisdictions, ensuring that outgoing cross-border flows are also captured under the digital framework.
Technical Framework: Timologio, myDATA, and Certified Providers
To ensure compliance and facilitate data exchange, the e-Invoicing system will be integrated with AADE’s myDATA platform, which already serves as the backbone for real-time tax and accounting data reporting in Greece. Businesses will be required to transmit structured invoices electronically either:
- via certified e-invoicing service providers (Υ.ΠΑ.Η.Ε.Σ.) or,
- through the government’s free “timologio” platform,
Interaction with myDATA: Enhancing Compliance and Transparency
Greece’s myDATA (Digital Accounting and Tax Application) has already laid the groundwork for this transformation. Introduced in 2020, myDATA requires businesses to digitally report revenue, expenses, and classification codes. The integration of structured e-invoicing with myDATA will streamline compliance and offer tax authorities enhanced visibility into B2B transactions.
Unlike the current regime, where invoice data may be reported retrospectively, the new mandate will facilitate near real-time reporting, reducing VAT fraud risk and supporting automated pre-filled returns for businesses.
Optional Today, Mandatory Tomorrow
Structured e-invoicing is currently allowed as a voluntary method of transmitting data to myDATA—provided it is sent through certified channels. With the new law, this option will evolve into an obligation for all covered transactions.
Importantly, the draft bill recognizes the need for further regulatory clarity before enforcement. That clarity will come through a joint decision by the Finance Ministry and AADE, which will detail the technical specifications, deadlines, categories of businesses affected, and possible transitional arrangements.
Tax Incentives for Early Movers
The legislation doesn’t just impose a mandate, it also encourages businesses to act early.
Companies that invest in structured e-invoicing solutions before the obligation becomes binding can benefit from enhanced tax deductions on relevant technology and implementation costs. These incentives apply to expenses incurred from tax year 2025 onward, as long as certain compliance and timely filing conditions are met.
The underlying goal is to reward early adopters who contribute to smoother onboarding, while spreading the costs of digital transformation over time.
What Comes Next?
While the draft legislation establishes a robust legal framework, critical implementation details remain pending:
- Exact start date for the B2B mandate
- Phase-in model
- Format specifications and validation rules
- Penalties for non-compliance
- Data retention and audit processes
- Exemptions or grace periods
These points are expected to be addressed in the anticipated joint ministerial decree, which businesses and service providers should monitor closely in the coming months.
Greece’s legislative push to mandate B2B e-Invoicing marks a critical turning point in its digital tax journey. While the draft bill lays the legal groundwork, the operational roadmap is still evolving — and businesses must stay alert for regulatory updates.
