Greece Moves Toward Mandatory B2B E-Invoicing in 2025
Greece is on track to introduce mandatory e-invoicing for B2B transactions in 2025, following a proposal from the European Commission to grant the country a special exemption from certain EU invoicing rules.
Regulatory Approval Process
On July 2, 2024, Greece requested a derogation from Articles 218 and 232 of Directive 2006/112/EC to enforce e-invoicing for B2B transactions involving businesses established in the country. The measure will not apply to foreign companies registered for VAT in Greece, nor will it affect customers' right to receive paper invoices for intra-EU transactions.
On January 13, 2025, the European Commission recommended allowing Greece to proceed with mandatory e-invoicing. If approved, the requirement could take effect as early as July 1, 2025, and remain in place until at least June 30, 2026.
Integration with myDATA
Greece currently operates the myDATA platform, which requires businesses to report income and expense transaction data. Once the new e-invoicing rules take effect, invoices will be transmitted directly to myDATA in real time, enhancing tax reporting and compliance. All invoices must adhere to the European standard for electronic invoicing, as defined by the Commission Implementing Decision (EU) 2017/1870.
There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.
