Country Situation
In Greece, e-invoicing and tax reporting are regulated by the Independent Authority for Public Revenue (AADE) through the myDATA platform. Introduced in 2021, myDATA is now mandatory for all businesses, requiring the digital transmission of invoices, expenses, and accounting data in real time or near real time to the tax authority.
Beyond reporting to myDATA, Greece is also moving toward mandatory structured e-invoice exchange, starting with B2G (business-to-government) transactions. Since 2023, suppliers in public procurement must send EN16931-compliant e-invoices using certified e-invoicing providers connected to the Peppol network.
For B2B transactions, structured e-invoicing is still optional for now but will become mandatory in phases: starting February 2026 for large companies and October 2026 for all other businesses. This obligation will apply to both domestic and cross-border transactions outside the EU, and invoices must be declared and exchanged via certified e-invoicing service providers.
In the B2C sector, structured e-invoicing is not required. However, businesses must use certified providers to report daily sales data directly to AADE via myDATA.
The model is designed to modernise tax compliance, simplify reporting, and offer real-time transparency for both businesses and authorities. By ensuring traceability, audit readiness, and more accurate VAT collection, Greece is laying the foundation for a more efficient, digital-first tax environment.
| Mandate Status | Mandatory |
| Model Type | Clearance |
| Government Entity | Independent Authority for Public Revenue (AADE) |
| Formats | UBL 2.1, Local XML |
| Infrastructure / Platform | myDATA (my Digital Accounting and Tax Application) / Peppol |
| E-signature Required | Not mandatory unless used as method to ensure invoice authenticity/integrity (optional). |
| Key Deadlines | 2021-2024: Phased implementation of mandatory myDATA reporting 2023-2025: Phased implementation of mandatory B2G e-invoicing 2 February 2026: Mandatory B2B e-invoicing for large companies with revenues exceeding EUR 1 million in the 2023 fiscal year 1 October 2026: Mandatory B2B e-invoicing for all other businesses |
| AR Mandatory | B2G: Mandatory for all suppliers to public entities to issue and transmit structured e‑invoices to contracting authorities and myDATA. B2B: Mandatory from February 2026 (large businesses) and October 2026 (all) to issue structured e‑invoices for B2B transactions and transmit them to myDATA. B2C: Not mandatory to issue structured e‑invoices; only daily POS reporting to myDATA. |
| AP Mandatory | B2G: Mandatory for all public entities to receive and process structured e‑invoices (EN16931, Peppol). B2B: Mandatory for businesses to be able to receive and process structured e‑invoices from suppliers in line with the phased rollout (February/October 2026). |
| Peppol Available | Yes |
| Domestic Transactions | B2G: Mandatory B2B: Mandatory from 2026 (Feb. for large businesses, Oct. for all). B2C: No structured e-invoice is required, but sales must be reported daily via POS systems connected to AADE. All domestic invoices, regardless of format, must be reported to myDATA. |
| Cross-border Transactions | Outbound and inbound cross-border transactions must be reported to myDATA. Starting in 2026, structured e-invoicing will also be mandatory for certain non-EU cross-border B2B transactions. Intra-EU e-invoicing remains optional. |
| Archiving Period | 5+1 years |
| Archiving Abroad | Allowed within UE, provided real-time remote access is guaranteed to AADE during audit. |
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