The Greek Ministry of Finance has submitted draft legislation that would require businesses subject to Greek accounting standards to issue structured electronic invoices in line with European Norm (EN 16931) standards. The proposal limits invoice authenticity and integrity assurance to two options: using certified e-invoicing service providers or the tax authority’s official invoicing platform.
To encourage early adoption, the draft law includes enhanced tax deductions for businesses that voluntarily implement e-invoicing from the 2025 tax year, provided they declare their intent at least two months prior to the mandate’s effective date. Entities already benefiting from prior e-invoicing incentives will be excluded from the new deductions. Further administrative decisions will define the technical specifications, exchange protocols, and update Ministerial Decision 1035/2020, which governs provider accreditation.
