Regulatory updates - Greece
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
B2G: Peppol / Clearance
B2B: Post-audit / Clearance
Mandatory Infrastructure:
– B2G: Peppol
– B2B clearance: myDATA
– B2B exchange: not regulated
Mandatory Format:
– B2G: EN compliant format, Peppol BIS 3.0 GR CIUS
– B2B clearance: UBL 2.1 GR
– B2B exchange: UBL 2.1 if it is via ASP. Other is not regulated
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
5- 10 years. Exceptionally, the 5 year storage period may be extended in specific cases. Each case should be checked ad hoc.
Archiving Abroad:
Allowed under conditions