B2G E-Invoicing Mandate in Greece: Compliance Roadmap and Seamless Transition
On April 12, 2023, the Greek government officially introduced Law 4972/2022 through its official media, outlining the phased implementation of electronic invoicing with public administrations (B2G). This legal framework, amending Law 4601/2019, is set to be enforced five months after its publication and became effective on September 12, 2023.
According to the law, public entities are mandated to receive and process invoices in electronic format, while suppliers are required to transmit electronic invoices to public administrations adhering to European standards. The designated model for this process is Peppol, necessitating the use of accredited Peppol Access Points for the transmission of documents.
Business-to-Government (B2G) transactions in Greece must be carried out exclusively through a certified e-Invoicing service provider, which has additional licensing requirements. The chosen e-Invoicing Service Provider must integrate their system with the government portal and directly communicate with the tax authority.
The expected timeline is as follows:
- From September 12, 2023, contracts with major government agencies like the Ministry of Transport will be obligated to comply with electronic invoicing.
- Starting January 1, 2024, the mandate will be expanded to cover all contracts with central government agencies.
- By June 1, 2024, contracts with other government authorities will also need to adhere to electronic invoicing.
- From January 1, 2025, the mandate will be extended to cover all other government expenses, completing the transition to a fully paperless invoicing system.
E-invoices for public administration entities must align with the European e-Invoicing standard and adhere to Peppol specifications, specifically the Core Invoice Usage Specification (CIUS). Additionally, local XML standards must be followed to ensure comprehensive regulatory compliance, considering the specific requirements of the local jurisdiction.
How can SNI help you?
SNI offers an SAP add-on solution, which allows you to effortlessly produce invoices in the necessary format and seamlessly transmit them to certified service providers for Greek B2G transactions. Within the solution, you can streamline the processes of creating invoices and automatically convert them into the desired file format. SNI’s comprehensive SAP add-on solutions cover tasks such as data extraction, mapping, processing, and communication with the service provider, ensuring a seamless end-to-end e-Invoicing experience.