| The Greek government is pushing ahead with a nationwide shift toward Greece e-invoicing, aligning with broader EU digital tax initiatives. Businesses operating in Greece—whether domestic or cross-border—must prepare for upcoming mandates that will impact how they issue, receive, and report invoices.
Key Authorities Overseeing the Rollout
Several bodies are responsible for shaping and enforcing Greece e-invoicing requirements:
Ministry of Finance – Policy and legislative framework.
Independent Authority for Public Revenue (IAPR) – Implementation and tax compliance oversight.
Ministry of Digital Governance – Digital infrastructure and interoperability standards.
Scope of the Mandates
B2G (Business-to-Government)
All public authorities only accept structured e-invoices (compliant with EN 16931 and transmitted via Peppol) for public procurement contracts.
The mandate is phased-in: it began for major contracting authorities and central government bodies in late 2023 and early 2024, with the final phase—covering all remaining public expenses (typically those above €2,500)—becoming mandatory as of September 1, 2025.
B2B (Business-to-Business)
February 2, 2026: Large companies (revenue above €1M in 2023) must start issuing e-invoices. A short transition phase will run until March 2026.
October 1, 2026: All remaining businesses must comply, with transition until December 2026.
Scope: Domestic sales and services, as well as cross-border transactions with non-EU companies, all under the Greece e-invoicing framework.
B2C (Business-to-Consumer)
Currently, no e-invoicing mandate is planned.
Formats & Reporting
Invoice format: Greece has adopted Peppol BIS Billing 3.0, aligned with EU standards.
Reporting: All invoices (B2B and B2C) must be reported in real-time through the myDATA platform, which is a critical part of the Greece e-invoicing ecosystem.
Data covered: Sales invoices, purchase invoices, accounting records, and retail fiscal data.
Penalties for Noncompliance in Greece e-invoicing
Failure to comply can lead to serious consequences:
myDATA noncompliance:
10% of net value per missing/late invoice.
Capped at €250 per day and €100,000 per year.
Repeat offenses can double or quadruple penalties, up to €100,000/year.
B2G noncompliance:
No financial fines, but invoices may be rejected or payments delayed, impacting cash flow.
What Businesses Should Do Next
Assess readiness: Large companies should already be testing Greece e-invoicing workflows ahead of February 2026.
Upgrade systems: Ensure ERP/accounting software can generate Peppol BIS Billing 3.0 invoices.
Integrate with myDATA: Establish real-time reporting connections for all sales and purchase records.
Monitor compliance deadlines: SMEs must be ready by October 2026.
How Can We Help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers assessment and gap analysis to identify business process changes in compliance with Greece e-invoicing regulations.
Further, we provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes as per your specific business needs. Let us help you navigate the path of Greece e-invoicing with ease.
Takeaway
The upcoming Greece e-invoicing rollout is more than just a compliance requirement—it’s part of the EU’s drive for digital tax transformation. Businesses that act early will benefit from smoother transitions, reduced risk of penalties, and better control over tax reporting. |
