Fiscal subject related
General information
The Greek government introduced a new draft law submitted to Parliament that proposes mandatory electronic invoicing (e-invoicing) for all B2B domestic transactions and exports to non-EU countries.
The changes refer to:
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Only e-invoices will be accepted for eligible B2B deals — no more paper invoices
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Invoices must follow the European Norm (EN) format for consistency across systems
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Reporting will only be permitted via:
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Certified e-invoicing providers
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Greece’s tax authority platform (AADE)
This move aligns Greece with EU efforts to modernize VAT collection and combat tax fraud. It’s expected to improve transparency, boost automation, and streamline cross-border business. Companies should begin reviewing their invoicing systems to ensure future compliance. Specific technical details on format and transmission will be outlined in upcoming decisions by authorities.
The Ministers of Finance has an amendment to the obligation to submit e-invoices by economic operators; this revises the timeline and adds an exception to the mandatory application of electronic invoicing.
This amendment is a joint decision of the Ministers of Finance, Development and Investment, Infrastructure and Transport and State under item 52445 EX 2023/04-04-2023 "Obligation to submit electronic invoices by economic operators".
Importantly, 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.
Revised timeline:
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Previous date: June 1, 2025 (following extension from January 2025)
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Revised deadline: September 1, 2025, to be announced in the Government Gazette
From September 1, 2025, e-invoicing 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.
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