2025 Greece (2025 eInvoicing Country Sheet)

Summary

• B2G mandate: Economic operators were gradually obliged to issue only einvoices based on the national B2G einvoice, structured, format that is compliant with the European standard EN 16931[2] to Public Contract Authorities. The obligation has been gradually introduced as defined by the Joint Ministerial Decision No. 52445 EX 2023 and now all Contracting Authorities receive electronic invoices for Public Contracts over €2,500, whose award procedures have begun at 13/9/2024 or 1/1/2025 or 1/6/2025 depending on the type of CA (gradual adaptation to electronic invoicing). Moreover, due to the above JMD, businesses supplying goods or services over 2.500€, to public authorities belonging to the General Government are obliged to issue structured eInvoices compliant with the European standard EN 16931, starting from 1/9/2025
• B2B mandate: Following the Council Directive (EU) 2025/516 which amended Directive 2006/112 EC as regards VAT rules (VIDA), Member States have the option to introduce mandatory e-invoicing for domestic B2B transactions. The Greek tax authorities are willing to implement mandatory electronic invoicing and for this they plan to amend the relevant legislation in the country's legal system.
• B2C mandate: There are no current business-to-consumer (B2C) eInvoicing mandates.
• eInvoicing standard: The European eInvoicing standard EN 16931 has been adopted in Greece by public authorities. All public contracting authorities in Greece are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts Private suppliers are obliged to issue eInvoices under EN 16931 to Public Sector (gradual adaptation).
• Operating model for B2G eInvoicing: The National Interoperability Centre (KE.D) is a central IT system that acts as the single access point for receiving B2G e-invoices. Depending on the Identifier code of the Contracting Authority and the budget type, the e-invoice is routed either to central management and/or payment systems of the public sector, or to the IT systems of the contracting authorities.
• Use of CIUS and Extensions: The Peppol BIS Billing 3.0 format is used, ensuring interoperability with European systems.
• VAT Real-time reporting system: A real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: Greece has a mechanism to monitor eInvoicing developments.

Highlights

The Greek eInvoicing infrastructure is underpinned by the National Interoperability Centre (KE.D), which ensures the secure and compliant transmission of eInvoices through the Peppol network. The integration of MyDATA streamlines financial reporting processes, facilitating real-time submission and validation of transaction data.

B2G

All public sector entities are required to receive and process structured eInvoices compliant with the European standard EN 16931[1], as mandated by two Joint Ministerial Decisions,  JMD 63446/2-6-2021 and JMD 98979/10.8.21, which transpose Directive 2014/55/EU. This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives.  Joint Ministerial Decision No. 52445 EX 2023, issued on 12 April 2023, mandates that gradually from  13/9/2024 or 1/1/2025 or 1/6/2025 depending on the type of Contract Authority,  Economic Operators, must send electronic invoices according to EN 16931 for public contracts over 2500€. From 1 September 2025, eInvoicing becomes mandatory for all General Government expenditures over EUR 2500.

B2B

The Ministerial Decision No. 1017 / 14.02.2020 (National Gazette, Issue B, Sheet 457) specifies the eInvoice format for B2B transactions. As mentioned above, the Greek tax authorities are willing to implement mandatory electronic invoicing for B2B transactions following the Council Directive (EU) 2025/516 which amended Directive 2006/112 EC as regards VAT rules (VIDA). However, this implementation requires the amendment of the relevant legislative regulation in the country's legal system.

B2C

There is no business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

The European eInvoicing standard EN 16931 has been adopted in Greece by public authorities. All public contracting authorities in Greece are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above 2500€. Private suppliers are obliged to issue eInvoices under EN 16931 for public contracts and it will be. mandatory for every expenditure over EUR 2.500 in General Government starting from 1-9-2025. In terms of the mandatory electronic invoicing for every expenditure over 2500 €, the Independent Authority for Public Revenue willexpand the functionality of its “timologio’ application to allow interoperability with the systems developed by the General Secretariat of Information Systems for Public Administration

Operating model for eInvoicing

In Greece, the B2G eInvoicing system is developed by the General Secretariat of Information Systems for Public Administration and the General Secretariat of Fiscal Policy. It offers a standardized process for electronic invoicing, especially for public procurement. A dedicated website provides guidance for suppliers, service providers, and contracting authorities, and a registry with unique identifiers for contracting authorities is available.

The National Interoperability Centre (KE.D) plays a central role by receiving eInvoices through certified service providers on the Peppol network. It ensures compliance with European and national standards and directs invoices to appropriate authorities for processing and payment, verifying essential details like authority identifiers, contracts, budgets, and payment commitments.

The Greek eInvoicing process is further supported by various government IT systems, such as the General Accounting Office for managing central government expenditures the e-PDE IT system for public investment programs and the myDATA digital platform of IAPR, which monitors all transactions of income / expenses and depicts the accounting and tax results of Businesses and other entities that keep Accounting Records in accordance with Greek Accounting Standards.   MyDATA utilizes a REST API for data transmission.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Peppol BIS Billing CIUS 3.0 is used in Greece.

VAT Real-time reporting system

On 6 February 2024 the Ministerial Decision A. 1020/2024 was published and, as of January 1, 2024, the VAT return forms are pre-filled based on the data transmitted to IAPR’s myDATA digital platform. 

Monitoring mechanism

As mentioned above, the Greek system is well-positioned to align with the EU's "VAT in the Digital Age" (ViDA) initiative. Many of the features proposed in ViDA, such as real-time digital reporting and eInvoicing, are already core components of myDATA.  As of January 1, 2025, Income tax return forms are also prefilled with data transmitted through the myDATA digital platform throughout the fiscal year 2024. In the following periods, corresponding pre-filling will be carried out in the case of other taxes as well.

Next steps

• Implementation of mandatory eInvoicing for economic operators and government transactions.
• Ongoing development within the Ministry of Finance's working group to guide the transition to accrual accounting for all government entities, supporting broader fiscal reforms.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems.

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Last updated:  Aug 14, 2025 17:12