Greece has established a unified electronic invoicing framework covering both Business-to-Government (B2G) and Business-to-Business (B2B) transactions as part of its digital tax transformation. What began as a voluntary initiative has evolved into a mandatory, system-integrated model designed to enhance transparency, reduce tax evasion, and support near real-time tax reporting.
The framework relies on structured electronic invoices aligned with the European standard EN 16931 and is integrated with national digital reporting systems, including myDATA. Oversight and validation are carried out by the Independent Authority for Public Revenue (AADE), bringing invoicing, reporting, and bookkeeping into a more consolidated digital compliance process.
Legal Foundation and Regulatory Evolution
The B2G e-invoicing obligation was introduced through Law 4972/2022, amending Law 4601/2019, and became effective on 12 September 2023. The framework was later extended to domestic B2B transactions through Law 5222/2025, formally establishing mandatory structured electronic invoicing and reinforcing e-invoicing as a core element of Greece’s digital tax compliance strategy.
B2G e-Invoicing in Greece
Scope and Obligation
Under the B2G mandate, all public sector entities must receive and process invoices exclusively in electronic format. Suppliers contracting with public administrations are required to issue structured electronic invoices that comply with both European and national specifications.
B2G transactions must be conducted through certified e-invoicing service providers. These providers are subject to enhanced licensing requirements and must be technically integrated with government systems to ensure secure transmission, traceability, and regulatory control.
Delivery Model and Standards
Greece has adopted Peppol as the interoperability framework for B2G e-invoicing. Invoices are transmitted via accredited Peppol Access Points, ensuring standardised communication across public administrations.
Invoices must comply with:
- EN 16931
- Peppol specifications
- The Greek Core Invoice Usage Specification (CIUS)
- Relevant local XML extensions
This approach balances European interoperability with national fiscal requirements.
Greece B2G e-Invoicing Timeline
The B2G mandate has been rolled out in phases based on the contracting authority:
- 12 September 2023 – Major government bodies
- 1 January 2024 – All central government authorities
- 1 June 2024 – Other public sector entities
- 1 January 2025 – All remaining government expenses
As of 2025, Greece operates a fully paperless B2G invoicing environment.
B2B e-Invoicing in Greece
From Voluntary to Mandatory
B2B e-invoicing in Greece was historically voluntary. This changed with Law 5222/2025, which introduced mandatory structured electronic invoicing for domestic B2B transactions. The objective is to integrate invoicing directly with AADE’s digital systems and improve real-time visibility into taxable transactions.
Greece B2B e-Invoicing Rollout Timeline
The mandate follows a phased approach:
- From 2 February 2026 (effective date)
Mandatory for businesses with annual gross revenues exceeding EUR 1 million in the 2023 fiscal year. - From 1 October 2026
Mandatory for all remaining businesses established in Greece, subject to a transitional adjustment period and limited exemptions for digitally excluded taxpayers.
Scope of the B2B Greece e-Invoicing Mandate
The B2B obligation applies to:
- All domestic transactions between Greek VAT-registered businesses
- Certain cross-border supplies, as defined by secondary legislation
Invoices must be issued as structured electronic documents. Paper and PDF invoices do not meet the legal requirements under the mandatory regime.
Submission Models and Operational Flow
Businesses may comply with the Greek e-invoicing mandate through:
- Certified e-invoicing service providers, offering issuance, transmission, validation, and archiving services
- AADE platforms (including timologio and myDATAapp), primarily intended for smaller taxpayers
Invoice data is transmitted in near real time to AADE, where it is subject to automated checks before being recorded in myDATA and made available to the recipient. This enables near real-time validation and reporting, often described as a clearance-style approach, while preserving operational flexibility.
Technical and Archiving Requirements of e-Invoicing Greece
Invoices must be issued in an EN 16931-compliant XML format using schemas approved by AADE. Transmission is handled via AADE APIs or certified provider infrastructures.
AADE publishes technical documentation, validation rules, and testing environments to support implementation.
How can SNI help you about e-Invoicing in Greece?
SNI’s Greece e-Invoicing solution is an end-to-end package that covers every stage of compliance with the new B2B mandate. Within SAP, users can retrieve financial data, perform automated data mapping, and generate invoices in the required EN 16931-compliant XML format. The user-friendly SNI Cockpit allows key users to monitor, validate, and manage all transactions, ensuring accuracy and control at every step.
Submission is performed via accredited e-invoicing service providers, ensuring compliance with the clearance process before invoices are delivered to the recipient. For inbound invoices, issued by suppliers to clients, the solution automatically retrieves data at regular intervals using the APIs and web services available through the accredited channels, giving users real-time access to validated supplier invoices.
All inbound invoices are displayed in SNI’s dedicated Inbound Cockpit, designed for an optimal user experience. Invoices can be viewed in both XML and human-readable PDF/HTML formats, ensuring transparency and compliance with regulatory standards. In addition, SNI’s invoice reconciliation feature automatically matches incoming invoices against purchase orders, delivery notes, or other internal documents, minimizing errors and reducing manual effort while improving efficiency.
SNI’s Greece e-Invoicing solution integrates with clients’ existing systems without requiring upgrades or changes. It is fully compatible with SAP ECC 4.7 and above, SAP R/3, SAP S/4HANA, and SAP Business Technology Platform (BTP). Beyond SAP, SNI also offers ERP-independent solutions that integrate seamlessly with any ERP environment, enabling businesses across industries to stay compliant with the Greek B2B mandate.
FAQs About Greece e-Invoicing
Is e-invoicing mandatory for all businesses in Greece?
B2G e-invoicing is already mandatory. B2B e-invoicing becomes mandatory from 2 February 2026 for large taxpayers and from 1 October 2026 for all remaining businesses, subject to limited exemptions.
Can PDF invoices still be used?
No. Under the mandatory regimes, invoices must be issued as structured electronic documents compliant with EN 16931.
Is a certified provider required?
For B2G transactions, a certified provider is mandatory. For B2B transactions, businesses may use either certified providers or AADE’s platforms.
How does e-invoicing interact with myDATA?
Invoice data validated through AADE feeds directly into myDATA, reducing duplicate reporting and ensuring consistency between invoicing and VAT declarations.