E-invoicing compliance and regulatory updates - Greece

Electronic Invoicing in Greece

Is e-invoicing mandatory in Greece ?

For B2B transactions, e-invoicing will be mandatory starting July 1, 2025. This timeline is subject to confirmation and may change. For B2G transactions, e-invoicing is already mandatory via the myDATA platform.

Who is affected?

In the B2G scenario, all suppliers issuing invoices to the Greek public sector are affected.

In the B2B scenario, all VAT-registered businesses are affected.

Compliance requirements

For B2G transactions, suppliers must send structured e-invoices through certified providers using the Peppol network.

Beginning July 1, 2025, Greece plans to implement mandatory B2B electronic invoicing. Under this system, e-invoices must:

• Be issued in a structured format compliant with European standards.
• Be transmitted to the myDATA platform for validation and assignment of a unique registration number (MARK).
• Be delivered to the buyer after successful validation.

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Key Deadlines 

• 1st July 2025 (subject to change): Mandatory B2B e-invoicing requirement via the myDATA system.

Standards & Platforms

Platform

The Greek national platform is myData. The use of the Peppol network is recommended by the government for transmitting invoices between suppliers and buyers.

What formats are required in Greece?

For B2G transactions, electronic invoices must follow the European norm EN16931 and comply with Peppol BIS format.

For B2B transactions, invoices must be submitted to the myDATA platform in XML format. Invoices may also be created in PDF or other electronic formats, as long as they include all required data and meet legal requirements.

Archiving in Greece

What are the archiving requirements in Greece?

The standard archiving period is five years, starting from the end of the year in which the tax return submission deadline expires. Archiving does not need to be digital – paper is acceptable. However, legibility and data integrity must be preserved, ensuring both the authenticity of origin and content integrity. Archiving abroad is acceptable, provided certain requirements are met.

Legal invoice

For suppliers: A legal invoice is the structured e-invoice submitted through a certified provider via the Peppol network (B2G) or to the myDATA platform (B2B).

For buyers: A legal invoice is the invoice received through the Peppol network (B2G) or reported to the myDATA system (B2B).

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Key Actions  

• Ensure compliance: Send structured e-invoices via certified providers and Peppol for B2G transactions. For B2B, validate invoices through the myDATA platform.
• Archive invoices: Retain invoice records for five years in a format that ensures readability, authenticity, and integrity. Both digital and paper formats are allowed.

Greek e-invoicing and archiving requirements at a glance:

Supplier requirement: Greek suppliers must issue e-invoices through certified service providers. B2B suppliers must transmit invoices to the myDATA platform and include the unique identifiers assigned by myDATA before sending the invoice to the buyer.

Buyer requirement: Greek buyers must be able to receive e-invoices and confirm that the necessary unique identifiers are included.

Archiving requirement: Invoices must be stored for 5 years in a legible and authentic format. Both digital and paper formats are acceptable.