Greece

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Greece is one of the first fiscal countries, fiscal since 1988. The current fiscal law was defined in 2013 with later amendments. Greece adopted the euro (€) as its official currency in 2001.

Greece

Recent changes in Greece include the mandatory use of QR codes on receipts since 2021, along with the obligation, from April 2021 onwards, to report various document types—including retail fiscal data—to the myDATA platform. Between 2023 and 2024, a mandatory interconnection between fiscal devices and payment terminals was introduced, ensuring card payments are processed in line with predefined technical requirements. By November 2025, businesses will also be required to support the IRIS instant payment system.

Type of fiscalization: hardware/ software fiscalization

Greece operates a long-established fiscalization system that was primarily hardware-based, using certified fiscal devices (fiscal printers and electronic cash registers) integrated with the POS, where each transaction is stored in fiscal memory and electronic journal, digitally signed and transmitted online in (near) real time to the tax authority AADE and the myDATA platform via standardized electronic control files and secure communication modules, also has a software possibility. In parallel, recent regulatory developments expand the model beyond physical tax mechanisms by allowing licensed software from certified electronic invoicing providers to act as a “virtual” tax mechanism, so that retailers can choose between classic hardware fiscal devices and software-based (EDISP-type) solutions that still ensure centralized, real-time reporting and enhanced control by AADE.

The framework prescribes certification and controlled servicing of fiscal devices, mandatory customer displays, predefined receipt content, and detailed rules for VAT, reporting, Z-closings and electronic transmission of retail data. In parallel, recent regulatory developments expand the model beyond physical tax mechanisms by allowing licensed software from certified electronic invoicing providers to act as a virtual tax mechanism, so that retailers can choose between classic hardware fiscal devices and software-based (EDISP-type) solutions that still ensure centralized, real-time reporting and enhanced control by AADE.