Greece has formally established the legal framework for mandatory B2B e-invoicing with the adoption of the National Customs Code, approved by Parliament on 25 July 2025 and published in the Official Gazette on 28 July 2025. The new law introduces provisions requiring structured electronic invoicing for domestic B2B transactions, exports to non-EU countries, and transactions related to public procurement. Invoices will need to comply with the European standard EN 16931 and be transmitted via the myDATA platform, the “timologio” application, or certified service providers. While the law is now in force, the technical specifications, transmission rules, and exact go-live date will be defined in a forthcoming Joint Ministerial Decision, after which a transition period of at least 12 months is expected before enforcement.
This development marks a significant step forward in Greece’s digital tax transformation, following the earlier EU Council derogation in March 2025 that granted the country authority to mandate B2B e-invoicing between July 2025 and December 2027. Until the implementing decision is issued, businesses are not yet obliged to comply but are encouraged to prepare for integration with myDATA and certified channels.
