E-Invoicing in Greece:
myDATA, B2G & 2026 B2B Mandate

Last update: 2026, October 6

Summary

Greece requires B2G e-invoicing and B2C e-reporting, and is rolling out B2B e-invoicing and E-Transportation requirements throughout 2026 and 2027. All four frameworks rely on the central myDATA platform under a clearance-based model and the B2G & B2B obligations also involve certified service providers.

B2G Transactions

Mandatory e-invoicing

Suppliers of Greek public administrations must submit invoice data to the central myDATA platform for validation before delivering the e-invoice to the public recipient via the Peppol network, using the Peppol BIS Billing 3.0 format in line with the Greek CIUS (GR-CIUS).

B2B Transactions

Partially mandatory e-invoicing

Electronic invoicing is becoming mandatory for domestic B2B transactions throughout 2026 under a Clearance model, requiring invoices to first be validated through the myDATA platform, before being delivered using an agreed transmission method.

B2C Transactions

Mandatory e-reporting

B2C invoices and POS receipts must be electronically reported through the myDATA central platform, and delivered by the issuer with a unique identifier / QR code.

What the Law Says

B2G E-Invoicing

B2G e-invoicing is mandatory in Greece for most transactions with public administrations, since the mandate was fully implemented on September 1, 2025.

All Greek contracting authorities must be able to receive and process structured electronic invoices compliant with the European Norm (EN) 16931, regardless of contract value.

Suppliers have progressively been required to issue these invoices electronically under the Joint Ministerial Decision 52445 EX 2023 [↗︎], through a four-phase implementation that began in September 2023 and progressively covered additional public administrations and types of expenditure.

The obligation now generally applies to most public contracts and expenses above €2,500, subject to the exceptions listed in the official B2G FAQ [↗︎].

Under this requirement, suppliers must submit invoice data in a proprietary XML format to the myDATA central platform, operated by the Independent Authority for Public Revenue (AADE), Greece’s tax authority.

Once the data have been validated, the supplier must transmit an electronic invoice in the Greek CIUS (GR-CIUS), Greece’s national implementation of Peppol BIS Billing 3.0, through the Peppol network to the National Interoperability Center (KED) [↗︎], which routes it to the appropriate public recipient.

Businesses may use a certified B2G e-invoicing service provider [↗︎], build their own solution, or rely on AADE’s free web and mobile applications to create their invoices, validate them and deliver them to their intended public recipient.

Invoices must generally be archived for five years.

B2B E-Invoicing

Greece’s B2B e-invoicing mandate is being rolled out throughout 2026 and follows a Clearance model revolving around the myDATA platform.

The mandate was announced in September 2025 by Greece’s tax authority, the Independent Authority for Public Revenue (AADE), through an official announcement [↗︎]. Its implementation takes place in two phases, depending on company size.

Following two last-minute postponements, of phase 1 and subsequently of phase 2, the revised calendar is as follows:

March 2, 2026: mandatory for large companies with annual turnover above €1 million, with a transition period until May 3, 2026.
November 2, 2026: mandatory for all companies, with a transition period until January 31, 2027.

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

Under the mandate, businesses within scope must be able to send and receive electronic invoices. They must also submit specific invoice data electronically to the myDATA central platform in a proprietary XML format. Once myDATA has validated the data, the e-invoice must be delivered to its intended recipient.

Businesses may use an AADE-licensed e-invoicing provider [↗︎], build their own solution as an AADE-licensed self-provider, or rely on AADE’s free web and mobile applications to create their invoices, validate them and deliver them to their intended recipient.

While the mandate primarily applies to domestic B2B transactions, Clearance through myDATA is also required for sales to businesses established outside the EU.

Invoices must generally be archived for five years.

B2C E-Reporting

Greece requires businesses to electronically report data from the B2C invoices and POS receipts they issue to the myDATA central platform.

The mandate has been in effect for several years [↗︎] and requires suppliers to submit tax-related invoice data from B2C transactions to AADE, Greece’s tax authority, in a proprietary XML format.

Additionally, the issuer is responsible for delivering the final invoice or receipt to the customer. Most often, it is delivered as a printed or PDF document that must include a QR code, as final consumers are typically not equipped to receive electronic documents.

The QR code allows the recipient to verify that the invoice was properly validated by the tax authority through AADE’s appodixi application [↗︎].

Invoices and POS receipts must generally be archived for five years.

Timeline

Start of the B2G e-invoicing mandate

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

B2G e-invoicing mandatory

4th phase of the B2G mandate, enforcing e-invoicing for most 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€.

Companies were granted a transition period until May 3, 2026.

B2B e-invoicing mandatory for all companies

All companies countrywide must send and receive electronic B2B invoices.

Companies are granted a transition period until January 31, 2027.

Sep 2023

Sep 1, 2025

Mar 2, 2026

Nov 2, 2026

Latest E-Invoicing News in Greece

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B2G & B2B - Common Principles & myDATA Platform

myDATA is the central public platform used under Greece’s B2G and B2B e-invoicing mandates, both of which follow a Clearance model. Operated by AADE, Greece’s tax authority, it validates the required data of invoices within scope before their delivery to recipients, enabling the authority to monitor transactions and combat tax fraud.

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, allowing 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 (being implemented): B2B invoices must also be cleared prior to their delivery.
B2C e-reporting: B2C invoices and receipts must also be cleared, before being delivered typically in PDF or paper with a QR code.
E-transport (being implemented): Delivery notes must also be cleared prior to dispatch.

Croatia does not impose a structured B2C e-invoicing mandate, but instead requires systematic e-reporting following a Clearance model, in a process referred to as “Fiscalization” and applied to all invoices and receipts issued to final consumers.

B2C obligations already existed in Croatia to some extent, and the new regulation, also part of the Fiscalization Act 2.0 [↗︎], broadened the scope to most B2C transactions (invoices, receipts, …) and forms of payment (cash, card, …).

This B2C obligation requires the supplier to submit tax-related invoice data of B2C transactions to the tax authority via ePorezna [↗︎] (eTax), the tax authority portal, in a proprietary XML format for validation.

Upon success, the administration sends back to the invoice issuer a unique identifier called JIR (Jedinstveni Identifikator Racuna) confirming that the invoice has been successfully validated.

The issuer is then responsible for including this identifier in the final invoice / receipt (typically as a QR code) before delivering it to the customer, most often as a printed or PDF document, as final consumers are typically not equipped to receive electronic documents.

This requirement applies to any type of software that generates B2C invoices, including both traditional invoicing solutions and cash register systems.

Unlike the B2G and B2B mandate, which will be implemented in two phases, the B2C obligation is in full effect since January 1, 2026.

Certain B2C activities are exempt for the mandate, under Article 4 of the Fiscalization Act 2.0, such as passenger transport ticket sales, postal and financial services, or insurance.

Invoices must generally be archived for six years.

Invoice clearance

Invoices must be cleared through the myDATA central platform.

The relevant data must be prepared in proprietary XML formats (with slight differences between B2G & B2B required data) and submitted to the myDATA central platform for official validation.

If validation is successful, myDATA returns a unique identifier called MARK, attesting that the invoice was properly validated.

Comprehensive technical documentation [↗︎] is available on the myDATA website.

Solutions for invoice clearance & delivery

Businesses are encouraged to use B2B certified providers [↗︎] or B2G certified providers [↗︎] to issue invoices, transmit the required data to myDATA and manage delivery to their final recipients.

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

When working with a certified provider, businesses may submit invoice data through any format or interface supported by that provider, as Greek law does not prescribe a specific integration method between the issuer and its provider.

Alternatively, small businesses that lack e-invoicing capabilities or prefer not to work with certified providers can use the Timologio web application [↗︎] or the myDATAapp mobile application [↗︎], both freely provided by AADE. These tools allow businesses to create, manage and submit invoices manually.

Businesses with sufficient IT resources may also handle the process independently by connecting their ERP directly [↗︎] to the myDATA API and transmitting invoices in compliance with the requirements. However, for B2B e-invoicing specifically, a business choosing this option must obtain an AADE suitability licence for its own software and operate as a self-provider.

B2G E-Invoicing - Additional Details

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.

Additionally, the invoice must also include the Contracting Authority’s Electronic Invoicing Code (EAIC), which can be obtained from the official online register [↗︎].

Invoice clearance & 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.

Note: the “B2G & B2B – Common Principles & myDATA Platform” section describes the clearance process in more detail.

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 by the public recipient systems
rejection by the public recipient
dispute by the public recipient (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)

B2B E-Invoicing - Additional Details

Invoice clearance & 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.

Note: the “B2G & B2B – Common Principles & myDATA Platform” section describes the clearance process in more detail.

The supplier must then arrange invoice delivery with its customers and agree on a transmission method.

Where both trading partners use a certified provider or self-provider, their respective solutions can route the electronic invoice between them in a format compliant with the European Norm (EN) 16931.

Otherwise, the supplier may deliver the invoice directly using another method agreed with its customer, such as a PDF invoice sent by e-mail.

Such non-electronic invoices must include a QR code, in accordance with AADE Decision A.1017/2020 [↗︎]. It enables the recipient to access the original electronic invoice and verify its authenticity, including its MARK identifier.

Businesses may alternatively use AADE’s free timologio and myDATAapp applications to issue invoices, transmit the required data to myDATA and send invoices to their customers.

Sanctions

Failure to comply with the obligation to issue a B2B electronic invoice is considered as non-issuance of that invoice and, therefore, the penalties are imposed, as applicable:

For failure to issue an electronic invoice for transactions subject to VAT, a fine of 50% of the VAT that would have resulted from the unissued invoice, or of the difference, respectively, is imposed.
For failure to issue an electronic invoice for transactions not subject to VAT, a fine of €500 per tax audit is imposed on entities keeping single-entry books and €1,000 per tax audit on entities keeping double-entry books.

Beyond E-Invoicing: Digital Goods Movement Documents (E-Transportation)

Greece already requires B2G and B2B invoice data, as well as B2C invoice and POS receipt data, to be submitted to the myDATA central platform for validation. It goes one step further by applying a similar requirement to delivery notes under AADE Decision A.1122/2024 [↗︎].

The official AADE FAQ [↗︎] provides further guidance on the scope and implementation of this requirement.

Under this process, known as e-transportation, suppliers must submit a digital delivery note, also known as a “digital goods movement document”, to myDATA in a proprietary XML format before the goods are shipped.

Once validated, the supplier typically prints or generates a PDF delivery note that must include a QR code. Authorities may check this document while the goods are in transit.

Upon receipt of the goods, the customer can check the delivered items against the delivery note.

Phase 1 of the e-transportation mandate began on June 2, 2025, for businesses with revenue above €200,000 and certain specified sectors, and on December 1, 2025, for the remaining businesses within scope.

The next steps are scheduled under a revised calendar, following a last-minute postponement of the obligations:

January 1, 2027: e-transportation Phase 2, introducing further requirements relating notably to loading, transshipment, receipt, digital tracking and quantity controls.
January 1, 2028: product coding, with the implementation of a mandatory unified product coding system based on the EU Combined Nomenclature.

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, since 2026, B2B invoices.

In practice, Greece’s invoicing framework is based on a clearance model through the myDATA 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 less regulated, 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 often handle non-structured data, preventing full automation of their invoicing processes. This limits potential gains in data quality, efficiency, and cost savings.