- Created by Solene DRUGEOT, last modified on Jul 01, 2021
Ministry of Digital Governance The Directive 2014/55/EU was transposed under the Law 4601/2019 YES Use of the extra year for compliance of non-central entities (by ) YES Receiving and processing: National, regional and local contracting authorities 1) “MyData” application i.e. a digital financial information application for taxation managed by the Independent Authority of Public Revenue in Greece 2) National Interoperability Center managed by the General Secretariat for Information Systems of Public Administration (GSIS PA) at the Ministry of Digital Governance 3) Contracting Authorities Registry for eInvoicing managed by the General Secretariat for Information Systems of Public Administration (GSIS PA) at the Ministry of Digital Governance 4) A Web application for distributing the eInvoice to the competent Contracting Authorities managed by the General Secretariat for Information Systems of Public Administration (GSIS PA) at the Ministry of Digital Governance 5) IT Systems responsible for the accounting, acceptance, clearance and payment of eInvoices managed by the competent organisations YES Peppol BIS Billing 3.0 The transposition of the Directive 2014/55/EU into Greek law was adopted in the first quarter of 2019 (Law 4601/2019). The transposition aligns with the text and scope of the Directive however it mandates the issuance of two Joint Ministerial Decisions (JMDs), i.e. secondary level legislation, in order to stipulate the details regarding the adoption of the semantic data model of eInvoices and the architecture of eInvoicing in Greece. The Ministerial Decision No. 1017 / 14.02.2020 (National Gazette, Issue B, Sheet 457) was issued by the Ministry of Finance, which is specifying the eInvoice format for B2B transactions (fully compliant to the European standard on eInvoicing and the chosen Peppol CIUS for B2G) [1],[2],[3]. Also, the Ministerial Decision No. A.1035 / 18.02.2020 (National Gazette, Issue B, Sheet 551) was issued by the Ministry of Finance, which is stipulating rules and regulations regarding eInvoicing Service Providers. For the alignment of the European semantic data model specifications of eInvoice with the procurement rules and financial procedures in Greece, two Joint Ministerial Decisions have been issued for further specifying and providing guidance on how to use it in public procurement (Government Gazette 2338 B' 02-06- 2021). In these Ministerial Decisions the four corner model interoperability architecture of Peppol eDelivery network was adopted (Government Gazette B '2425 18-06-2020). The eInvoicing implementation in Greece consists of the following solutions that have been developed and supported by the General Secretariat of Information Systems for Public Administration of the Ministry of Digital Governance in cooperation with the General Secretariat of Fiscal Policy of the Ministry of Finance, the Ministry of Development and Investments and the Hellenic Single Public Procurement Authority: The format of the eInvoices exchanged between all parties is based on the EN standard. The Interoperability Center of the General Secretary for Information Systems for Public Administration (GSIS PA), implemented and installed a Peppol Access Point (AP) for the reception of eInvoices of the Greek State and transmitting back responses. After the initial semantic check of eInvoices by the AP, eInvoices are forwarded to the Interoperability Center. The Interoperability Center stores eInvoices and directs them to the respective Information Systems of the public bodies. eInvoices are made available with the use of web services. In addition, the Interoperability Center manages the forwarding of replies by the public contracting authorities for the acceptance and payment or rejection of eInvoices, through SOAP web services. The General Accounting Office (GAO) back-office system, also operated by the General Secretariat for Information Systems of Public Administration will be able to handle standardised eInvoices for expense approval, processing and payment. Moreover, the horizontal IT system responsible for the management of contracts funded by the Public Investment Fund is also capable of receiving eInvoices from the interoperability centre and process them until the respective payment or rejection. This system is managed by the Ministry of Development and investments in Greece. Last but not least MyDATA is the platform in charge of receiving all the summary of eInvoices for B2B and B2G transactions. On this platform, the Greek authorities can process all the data and then create financial reports for each taxpayer in Greece. The transfer method for myDATA is the myDATA Representational State Transfer Application Programming Interface (REST API). All entities that are obliged to apply the provisions of the Greek Accounting Standards, are obliged to transmit e-book data to Independent Authority of Public Revenues (A.A.D.E.), regardless of the type of the company (indicatively S.A., limited liability, private capital, limited or general partnership and others, as well as branches)[4]. The Peppol Access Point (AP) exclusively facilitating the issuers of the eInvoices enables the receiving of eInvoices from their ERP systems . Additionally, other systems, including the Peppol Access Point for the Public Administration Authorities are part of the National Interoperability Center of the General Secretariat for Information Systems of Public Administration at the Ministry of Digital Governance. Other Enterprise Resource Planning systems and standalone applications of the Public Authorities allow further processing of eInvoices, until their liquidation and payment. The main eInvoice process flow scenario for public procurement includes the following steps: These eInvoicing platforms and exchange services are now available for both central and sub-central administrations since 2020. 3. Contracting Authorities Registry for eInvoicing managed by the General Secretariat for Information Systems of Public Administration (GSIS PA) at the Ministry of Digital Governance 4. A Web application for distributing the eInvoice to the competent Contracting Authorities managed by the General Secretariat for Information Systems of Public Administration (GSIS PA) at the Ministry of Digital Governance 5. IT Systems responsible for the accounting, acceptance, clearance and payment of eInvoices managed by the competent organisations The Greek authorities have completed the development and testing of their own Peppol Access Point (AP) implying the usage of Peppol BIS Billing 3.0 which is based on the European standard on eInvoicing (EN 16931). The necessary fields and items of an eInvoice are outlined in the publication of the A. 1017/27-01-2020, which is the EN-compliant format used as well as in the relevant JMD regarding the semantic model [1]. For the uniform application of the procedure, in the Annex to the decision A.1138/2020 the document types are standardised and the data of such documents and accounting entries that are transmitted are described in detail [2]. A working group (WG) has been established at the Ministry of Finance, with the mandate to steer and monitor all the necessary tasks for enabling the eInvoicing implementation. Members of the WG are senior/executive employees from the Ministry of Finance, the Ministry of Digital Governance, the Court of Auditors, the Information Society S.A. and the Athens University of Economics and Business (AUEB). This WG has been established as a part of the major Fiscal Reform that the Ministry of Finance is pursuing, with the goal to switch gradually all General Government Entities to accrual accounting. eInvoicing implementation undergoes further testing, in the form of pilot operations for the entire year 2021. During this phase, the platforms of the participating invoice issuers, their eInvoicing and Peppol Service Providers, the platforms of GSIS PA and the receiving Public Authorities exchange eInvoices, based on real data and test data. Additionally, extensive training to the contracting public authorities and financial services is being implemented. Greece participated in the Peppol Large Scale Pilot and tested the electronic procurement system for public administrations (e-Prior). e-Prior is an eProcurement system that facilitates standardised eProcurement document exchanges between a public administration and suppliers across Europe[5]. The project Interoperable eInvoicing in Greece (GRinv) funded by CEF program was a key initial implementation for e-Invoicing in Greece. This project aimed to implement an interoperable eInvoicing infrastructure in Greece via the Peppol ‘four corner model’ to process B2G eInvoices. Due to the recent Ministerial Decision on certified eInvoicing service providers and the enforced electronic way of doing business, more private companies are using these well-established service providers to exchange eInvoices. [1] (Inposia, 2021), [2] (Killinger, 2020), [3] (Avalara, 2021), [4] (Merz, 2020), [5] (Offerman, 2017) Last updated:
Jul 01, 2021 08:17Responsible Legislation Transposed the Directive 2014/55/EU Mandatory for Standard(s) The European standard on eInvoicing is fully implemented. Platform Use of CIUS and Extensions Legislation
eInvoicing platform and eInvoicing management solutions
Approach for receiving and processing eInvoices
eInvoicing implementation in sub-central level contracting authorities
Status on the implementation of the European Standard on eInvoicing (EN)
Monitoring eInvoicing implementation
Additional information
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You can also access the 2016, 2017, 2018, 2019 and 2020 eInvoicing Country Sheets via the eInvoicing User Community.
VERIFIED
Status | VERIFIED |
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Reviewer | Antonis Stamenas |
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