The Greek government has officially postponed the last phase of the mandatory introduction of business-to-government (B2G) e-Invoicing. Originally set for June 1, 2025, this new obligation is now scheduled to begin on September 1, 2025, as per an upcoming ministerial decree.
New Start Date
- Previous date: June 1, 2025 (following extension from January 2025)
- Revised deadline: September 1, 2025, to be announced in the Government Gazette
What B2G E-Invoicing Covers
From September 1, 2025, einvoicing will be mandatory for:
- All invoices issued by private entities to public contracting authorities and government bodies, regarding expenses for public services that are not related to procurement.
Exceptions & Exemptions
Certain transactions will not be subject to mandatory B2G einvoicing:
- Public contracts under low-value thresholds, defined in article 148 of Law 4601/2019 and articles 117A & 327A of Law 4412/2016
- Agreements between public entities (e.g. joint ventures, public grants, intra-governmental projects) outlined in Laws 4412/2016 and 4413/2016.
- Non-contractual expenditures below €2,500.
- Classified expenditures of any amount, regardless of value, if deemed secret and not tied to public procurement laws.
- Private-sector service agreements with natural persons, issued to public bodies.
What This Means for the Affected Parties
- Suppliers to public bodies must update invoice systems to submit EN 16931 einvoices exactly from September 1, 2025, avoiding exclusions for specific contracts or expenditures.
Final Takeaway
| Date | Scope | Notes |
| July 1, 2025 – December 31, 2027 | B2B e-Invoicing is expected to launch via myDATA | Must comply under new EU mandate |
| Sept 1, 2025 | B2G einvoicing becomes mandatory | Applies to most public contracts or expenditures, with stated exemptions |
These steps are pivotal in Greece’s digital VAT compliance strategy. Delaying from June to September allows industry players and public sector bodies the necessary breathing space to ensure systems and processes are fully aligned and tested.
