Regulatory updates - Greece

On July 2, 2024, the European Commission registered a letter from Greece with a petition to implement an electronic invoicing obligation for Greek taxpayers.

On February 25, 2025, the Council of the European Union announced implementing a decision to authorize Greece to derogate from articles 218 and 232 of directive 2006/112/EC. By derogation from the articles mentioned above, Greece is authorized to implement an electronic invoicing obligation for all transactions carried out by taxable persons established in Greece. This derogation does not include intra-Community transactions.

This measurement is expected to involve sending e-invoice data to the myDATA platform in real time. The validity period for this regulation is from July 1, 2025, to December 31, 2027. If an extension of this measure is needed beyond 2027, a new request should be submitted to the Commission.

On July 2, 2024, Greece requested authorization for a derogation from Articles 218 and 232 of Directive 2006/112/EC. This derogation would allow Greece to implement e-invoicing obligation for B2B transactions between taxable persons established in the country. The measure will not impact companies not established in Greece, even if they are registered there for VAT purposes. The measure should not affect customers' right to receive paper invoices in the case of intra-Community transactions. 

On January 13, 2025, the European Commission proposed to grant Greece permission to mandate e-invoicing within the business sector. This proposal includes an e-invoicing timeframe that could start as early as July 1, 2025, and continue to June 30, 2026.

Currently, Greece has a reporting regime that requires entities to transmit income and expense transaction data to the myDATA platform. Once this derogation is approved and e-invoicing is implemented countrywide, data from e-invoices will be transferred to the myDATA platform in real time. Invoices must comply with the European standard on electronic invoicing and the list of its syntaxes published by Commission Implementing Decision (EU) 2017/1870 3. 

In a recent announcement, the IAPR introduces changes to the implementation timelines for Greek e-Delivery. This update aims to facilitate a smoother transition for entities required to comply with the new digital monitoring system.

Encompassed changes

• Postponement of deadlines for starting the digital issuance of goods movement documents;
• Establishment of specific timelines for the data transmission to the myDATA digital platform;
• Abolishment of specific sub-sections from previous regulations.

The impacts are an extended deadline for companies to comply with the new digital monitoring requirements and a phased approach, which allows for a gradual transition and reduces the immediate burden on entities.

Additionally, taxpayers have been divided into groups to comply with the implementation roll-out.

Implementation timelines

• Phase One – (initially set to start December 1, 2024) postponed to April 1, 2025, covers the issuance and reporting of e-delivery documents for businesses in specific sectors (pharmaceuticals and medical supplies, energy products, construction materials, olives, and olive oil) and those with a turnover exceeding 200,000 EUR in 2022.
• Phase Two – (initially set to start April 1, 2025) postponed until October 1, 2025, applies to all businesses and requires more comprehensive reporting for issuing e-delivery documents and digitally tracking shipments.