Greece has pushed back the mandatory use of electronic invoicing for non-procurement public expenses such as utilities, rent, and leases to September 1, 2025. This marks the second delay of this requirement, originally planned for January and then June 2025.
The amendment to Joint Ministerial Decision 52445 EX 2023 maintains the phased rollout for public procurement e-invoicing:
- Since Sept 12, 2023: Mandatory for selected public entities
- From Jan 1, 2024: All central government entities
- From June 1, 2024: All public sector contracting authorities
- From Sept 1, 2025: Non-procurement public expenses
The revision also introduces a fifth exemption category, covering:
- Minor-value contracts under Articles 117A & 327A of Law 4412/2016
- Inter-agency and concession contracts
- Expenses under €2,500
- Classified General Government expenses
- Work lease agreements with individuals
