Fiscal subject related
Concerning this new requirement, a special 5 step process explaining how will the connection work is brought to the public:
- The transaction starts from the Electronic Tax Mechanism i.e. the sophisticated cash registers used for retail transactions. The operator of the cash register (employee or shop owner) would need to select "card payment" and then a related request to the EFT/POS card payment system will be sent.
- The EFT/POS card payment system automatically confirms receipt of the request to the cash register mechanism, placing it on hold for the outcome.
- The EFT/ POS card payment system connects to the Payment Service Provider (bank or equivalent payment service) and receives information if there was (a) "online approval" or (b) offline approval or (c) offline rejection or (d) interruption of the transaction.
- The EFT/POS system responds to the cash register with the final result: rejection or approval In addition, at the same time as the approval, it also sends the basic details of the transaction (such as transaction number, approval code, etc.) as well as data for printing the receipt to the cash register, if it supports it.
- The Electronic Tax Mechanism – i.e. cash register confirms the receiving of the final result.
If this confirmation, for any reason, is not documented by the EFT/POS system, then the EFT/POS creates a relevant marking for the non-processing of the transaction by the Electronic Tax Mechanism (cash register).
These rules apply to each seller obligated to use an electronic tax mechanism (a cash register), but the new protocol will not be applied if the company is exempt and has no obligation to use a Tax Mechanism.
Other news from Greece
Greece Tightens Penalties for Receipt Violations and Tax System Tampering
Greece
Author: Ivana Picajkić
Greece’s Tax Authority has implemented stricter rules on business suspensions and fines, targeting incorrect receipts and unreported retail data. Repeat violations can lead to temporary closures, while altered tax systems face severe penalties, highlighting enforcement against tax evasion. Businesses must comply strictly. Greece’s Tax Authority (AADE) has strengthened the rules on business s... Read more
Greece: Clarification on Licensing Rules for Certified e-Invoicing Service Providers
Greece
Author: Ivana Picajkić
Greece clarified that foreign companies can obtain a YPAHES e-Invoicing provider license only if they have a headquarters or permanent establishment in Greece with a Greek Tax Identification Number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGreece Advances e-Invoicing and Delays Part of e-Transport Reporting
Greece
Author: Ivana Picajkić
Greece is advancing mandatory B2B e-Invoicing and e-Transportation reporting through the myDATA platform, expanding real-time tax control over invoices and goods movements. The rollout continues in phases during 2026, with full e-Invoicing coverage from October 1, 2026, Phase B e-Transportation reporting from October 12, 2026, and item-level classification from January 1, 2027. Greece is moving fo... Read more
Greece Delays Second Phase of myDATA e-Delivery System to October 2026
Greece
Author: Ivana Picajkić
The Tax Authority and Ministry of Economy have delayed the myDATA e-delivery system rollout to October 2026. Key features include electronic documents and real-time tracking. Certain groups are exempt. Companies must prepare for full digital compliance by 2027. The Tax Authority (Independent Authority for Public Revenue - AADE), together with the Greek Ministry of Economy and Finance, has announce... Read more
Greece Proposes Simpler Penalties for Late VAT Returns
Greece
Author: Ivana Picajkić
Greece has proposed a tax reform introducing a flat €100 penalty for late or missing VAT returns, even when no tax is due, aiming to create a more proportionate and uniform penalty system. The measure, currently under public consultation, also offers potential relief for past violations and requires businesses to strengthen compliance processes to avoid penalties. The Greek Ministry of National Ec... Read more
New education was created: Educational videos for Greece
Greece
Author: Tara Nedeljković
The Greek fiscalization framework is based on a combination of certified fiscal devices and digital reporting via the myDATA platform, governed by a structured legal framework and supervised by the tax authority (AADE), applying to defined taxpayers, transactions, and business activities. Businesses, especially retailers, must comply with strict fiscal requirements, including issuing compliant receipts, using certified hardware or service providers, and ensuring real-time or near real-time data transmission to the tax authority. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGreece Delayed Mandatory B2B E-Invoicing and Introduced Transition Period
Greece
Author: Ivana Picajkić
Greece has slightly postponed mandatory B2B e-invoicing for large businesses to March 2, 2026, introducing a transition period until May 3, 2026 to allow system adaptation. While penalties are deferred until the end of this period, non-compliance will still be strictly sanctioned as if no invoice was issued. Greece has postponed the start of mandatory B2B e-invoicing. Instead of beginning in Febru... Read more