E-Invoicing in Greece

Last update: 2025, November 6

Summary

B2G

Mandatory

B2G invoices must be cleared by the myDATA central platform, and then delivered through the Peppol network in Peppol BIS 3.0 (Greece CIUS) format.

B2B

Will become mandatory soon

Currently allowed using EDI, e-signature or guaranteeing a complete audit trail.
Gradually mandatory for domestic transactions over 2026, through certified providers and invoice validation by the myDATA central platform.

What the Law Says

B2G E-Invoicing

B2G e-invoicing has been fully mandatory in Greece as directed by the Independent Authority for Public Revenue (AADE) since September 1, 2025, for all public contracts exceeding €2,500.

The rollout of the mandate took place in four phases starting in September 2023, progressively covering more public administrations.

Under this requirement, all suppliers to Greek public entities must first submit their invoice data to the myDATA central platform for clearance. Once the data are successfully validated, the invoices are then transmitted electronically via the Peppol network to the National Interoperability Center (KED), which ensures their delivery to the appropriate public recipient.

The receiving public entity subsequently sends invoice statuses back to the supplier, confirming receipt and providing updates on the processing and payment (or rejection) status.

Invoices must be archived for 6 years.

B2B E-Invoicing

Greece’s B2B upcoming e-invoicing mandate was revealed in a recent announcement by the Independent Authority for Public Revenue (AADE), and will rely on a Clearance model with validation of invoices by the myDATA central platform before their delivery.

This B2B e-invoicing mandate will be rolled-out in 2 phases, depending on company size:

February 2, 2026: mandatory for large companies, with an annual turnover above 1 M€, with a transition period until March 31, 2026.
October 1, 2026: mandatory for all companies, with a transition period until December 31, 2026.

The transition periods are intended to allow companies to continue using other invoicing methods, provided they submit a form confirming their commitment to comply with the mandate within the required timeframe.

Some uncertainties remain regarding the upcoming mandate. Businesses will likely have to rely on certified providers or process their invoices manually via a government application. However, it is still unclear whether, as in the B2G model, companies will have the option to operate independently.

Likewise, after invoice validation by myDATA, the method of delivering invoices to their final recipients has not yet been clearly defined. It remains uncertain whether electronic invoicing will be mandatory or if PDF or paper formats containing a QR code will also be permitted.

In the meantime, and until the mandate takes effect, companies may continue sending and receiving invoices through their usual methods, including electronic invoices (EDI), PDF, or paper formats.

Invoices must be archived for 6 years.

Timeline

Start of the B2G e-invoicing mandate

B2G e-invoicing becomes mandatory for suppliers of some central public administrations

B2G e-invoicing fully mandatory

4th phase of the B2G mandate, enforcing e-invoicing for all public contracts above 2,500 € countrywide

B2B e-invoicing for large companies

First phase of the B2B e-invoicing mandate, for large companies with an annual turnover above 1 M€

B2B e-invoicing mandatory for all companies

All companies countrywide must send and receive electronic B2B invoices

September 2023

September 1, 2025

February 2, 2026

October 1, 2026

Latest E-Invoicing News in Greece

See all recent news

Central Role of myDATA Platform

myDATA used for all Greek Obligations

Many of the tax compliance requirements for Greek businesses are centered around the myDATA central platform:

Accounting records: Reporting is mandatory, enabling the AADE to monitor companies’ accounting data and reconcile it with their tax returns.
B2G e-invoicing: B2G invoices must be cleared through myDATA before being delivered via Peppol.
B2B e-invoicing (upcoming): when the mandate will be enforced, B2B invoices will also need to be cleared prior to their delivery.
E-transport (being implemented): Delivery notes will also need to be cleared prior to dispatch.

Invoice Clearance

B2G invoices and soon B2B invoices must be cleared through the myDATA central platform.

The relevant data must be prepared in a proprietary XML format and submitted to the myDATA central platform for official validation.

If validation is successful, myDATA returns a unique identifier called MARK and an URL redirecting to myDATA (and attesting that the invoice was properly validated), that must be used to generate a QR code to be applied on PDF / paper invoices.

Certified Providers and Alternatives

Companies are encouraged to use B2B certified providers or B2G certified providers to issue their invoices, validate them through myDATA, and transmit them to their final recipients.

Note: The lists of certified providers differ between B2G and B2B invoicing.

When using a certified provider, the invoice issuer is free to submit this invoice data in any format supported by the provider, as Greek law does not mandate a specific format for this transmission.

Alternatively, small businesses that lack e-invoicing capabilities or prefer not to work with certified providers can use the Timologio application, freely provided by the AADE. This tool allows them to create and manage their invoices manually.

Another option is for businesses with sufficient IT resources to handle the entire process independently, by connecting directly to the myDATA API and transmitting invoices through their own means.

Additional Details (B2G)

Invoice Content

B2G invoices in Greece are required to include specific fields as fully defined by the AADE, and most of these fields are standard. However, the invoice must also include the Contracting Authority’s Electronic Invoicing Code (EAIC), which can be obtained from the official online register.

Invoice Delivery

First, the invoice must be cleared by the myDATA central platform, which issues a unique identifier (MARK) that must be included in the invoice content.

Next, the invoice must be delivered to the recipient public entity via the Peppol network, using the Peppol BIS 3.0 format in accordance with the Greek CIUS specifications. To complete this process, the invoice is transmitted to the National Interoperability Center (KED), which ensures it is routed to the appropriate public recipient.

Invoice Status Feedback

Following invoice delivery, the invoice issuer will receive the following information:

receipt or rejection of the invoice by the KED,
successful receipt of the Electronic Invoice from the Contracting Authority’s system (determines the date of receipt of the HT)
rejection by the Contracting Authority
dispute by the Contracting Authority (with a possible request to send a credit note or other additional supporting documents)
Correction Request or rejection with the possibility of resubmission (soft reject)
acceptance
payment (partial or full)

Additional Details (B2B)

Invoice Clearance & Delivery

As stated in the official B2B mandate announcement, companies must rely on a certified B2B provider, or use the Timologio application provided by the AADE.

Note: The lists of certified providers differ between B2G and B2B invoicing.

After clearance by the myDATA central platform, the invoice issuer receives a unique identifier (MARK) along with an URL that leads to the invoice on myDATA, confirming that validation successfully took place.

It remains uncertain whether technically capable businesses will be permitted to connect directly to the myDATA API for invoice clearance and manage the delivery process autonomously, without the involvement of a certified provider.

Moreover, the announcement does not clearly specify how B2B invoice delivery should occur. It merely states that companies must use a service provider (or the Timologio application), without offering detailed guidance on how these providers are expected to operate.

In the absence of such clarification, several scenarios seem possible:

Invoice delivery must occur electronically (including the MARK identifier), for instance via the Peppol network using the Peppol BIS 3.0 format and the Greek CIUS, similar to the B2G framework.
Invoice delivery is not regulated, allowing for flexibility in formats: either electronic (including the MARK identifier) or PDF/paper (featuring a QR code linking to the myDATA URL of the invoice).

Tax Deductions

To support all businesses in meeting the upcoming B2B e-invoicing mandate, the Greek government has introduced tax incentives: a 100% tax deduction covering the purchase and setup costs of the software, as well as the first 12 months of subscription or operating fees, provided the solution enables compliance with the new mandate.

To qualify for these tax deductions, companies must adopt an e-invoicing solution at least two months before the B2B mandate deadlines.

The Invoicing Hub Word

Greece

Greece introduced the myDATA platform in the early 2020s to ensure accurate reporting of accounting records and proper calculation of VAT returns.

Over time, the platform’s scope has expanded to include B2G invoices, delivery notes, and, starting in 2026, B2B invoices.

In practice, Greece’s invoicing framework is based on a clearance model through a central platform. This approach presents two main challenges. First, it is not aligned with the ViDA directive, meaning that by 2030–2035, Greece will need to undertake major adjustments to transition toward more standardized four- or five-corner network models.

More importantly, the clearance model focuses on tax validation but does not enable businesses to fully benefit from digitalization. Invoice delivery remains unregulated, and in most cases, invoices are exchanged as PDFs or even paper documents, accompanied by a QR code confirming validation by the tax authority. As a result, companies still handle non-structured data, preventing full automation of their invoicing processes. This limits potential gains in data quality, efficiency, and cost savings.

We are at the moment still waiting for official resources about the B2B mandate to be published by AADE, in order to help businesses prepare and transition smoothly to the upcoming requirements.

Additional Resources

AADE

Tax authority supervising e-invoicing in Greece

myDATA central platform

Homepage of the myDATA central platform & resources used for reporting + B2B e-invoicing

B2B certified providers

List of certified providers that must be used to issue B2B invoices electronically

B2G e-invoicing overview

Official guidance & resources for B2G e-invoicing in Greece

B2G certified providers

List of certified providers that must be used to issue B2G invoices electronically

Timologio application

Official application allowing for manual submission of B2G & B2B invoices for small companies

The original Invoicing Hub website is written in