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

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

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 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

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

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

Greece is ramping up market inspections to curb VAT evasion, combining on-site checks with electronic cross-checks focused on mandatory connectivity between EFT-POS, IRIS, cash registers, and the myDATA system. Read more