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E-Invoicing In Greece
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Legislation
The Deputy Minister of Finance published Article 15A of Law 4174/2013.
Tax Authority
Ministry of Finance
Greek Independent Authority of Public Revenue (A.A.D.E.)
The Independent Public Revenue Authority
Mandatory Status
- Invoice Reporting
Mandatory - e-Invoice
- B2G Procurement
Mandatory - e-Filing
Mandatory
Reporting Model
Peppol BIS Billing 3.0
Format
XML
e-Signature
Not mandatory
Archiving
5 years
Greece Revenue Authority (AADE) has already published all the documentation needed for the MyDATA integration and compliance. All taxpayers are obliged to fulfill the e-books requirements regardless of their size, as long as they are keeping records based on the Greek Accounting Standards.
New implementation of reporting accounting data started with businesses with double-entry accounting books and then businesses with single entry accounting books.
Timeline of the transmission;
- Businesses which have double-entry accounting books with a turnover of over EUR 50.000 obligation started from 1 October 2021.
- Businesses Which have single-entry accounting books with a turnover of over EUR 100.000 obligation started from 1 November 2021.
- Businesses out of scope of myDATA platform must report accounting income data from 31 March 2022. Full implementation will be completed on 31 March 2022.
In addition to invoice reporting, e-invoicing is also mandatory from June 2020 for B2G transactions in the country. Suppliers may send and receive electronic invoices using the Peppol BIS Billing 3.0 and European standards globally through the Peppol network. The e-invoices are submitted through the platform ‘’MyData’’ and processed by the Greek tax authorities. Businesses may have alternatives for submission; including using external service providers or through their own ERP systems.
e-Filing is mandatory for most taxpayers. VAT returns are submitted to the tax authorities’ portal electronically monthly or quarterly due to the size of the company and its accounting book.