MyDATA and the Greek Tax Authority (AADE): A Legal Overview of the B2G and B2B E-Invoicing Mandate in Greece

The Evolution of the Invoice in Greece: Embracing E-Invoicing 

Greece is taking decisive steps toward the digital transformation of its tax and accounting systems through the implementation of a mandatory certified electronic invoicing (e-Invoicing) framework. As part of this effort, recent legislative reforms, including the adoption of Law 5222/2025 and amendments to Law 4308/2014, have establish the conditions under which e-invoicing will be imposed on domestic and export exchange.

In Greece, the adoption of certified e-invoicing is closely aligned with both national VAT requirements and EU regulations, particularly Article 218 and 232 of the VAT Directive, which governs the use and acceptance of an e-invoice. For B2G e-invoicing, entities participating in public procurement must ensure that invoices issued to contracting authorities comply with the European standard for e-invoicing, as mandated by the Ministry of Finance. e-Invoicing service providers, like eezi - Powered by VATIT, play a key role in enabling the secure and compliant transmission of e-invoices to both Tax Authorities and public bodies. Additionally, the use of Peppol as a standardised delivery network is increasingly prevalent for cross-border and domestic B2G transactions. Whether engaging in B2B, B2C or public contracts, businesses must work with a compliance service provider to meet the legal obligation and technical specifications required under the Greek and EU law (such as VAT in the Digital Age "ViDA"). 

To accelerate voluntary adoption ahead of the formal enforcement date, the government in Greece has also introduced a robust set of tax incentives, outlined in Article 212 of Law 5222/2025, rewarding early adopters with enhanced deductions and accelerated depreciation. This article outlines the key legislative elements, technical requirements, and financial benefits associated with Greece’s evolving e-invoicing mandate.

Invoicing Compliance in Greece: What are the Applicable Laws and Regulations? 

Greece has introduced a bill titled “National Customs Code and Other Provisions – Pension Provisions”, approved by the Greek Parliament on 25 July 2025. The Bill includes the legislative framework for mandatory electronic invoicing (e-invoicing) across various sectors. The implementation details, which includes the effective date and the categories of obligated entities, will be established by joint ministerial decisions from the Minister of National Economy and Finance and the Governor of the Independent Authority of Public Revenue (A.A.D.E.). That being mentioned, there is no implementation date for the imposition of e-invoicing for B2B transactions yet, this is subject to the release of a join ministerial decision/decree.

The B2G mandate is anchored in amendments to Law 4308/2014 and newly introduced provisions under Law 5222/ 2025, including Article 212, which lays out incentives for the early adoption (voluntary adoption) of e-invoicing for B2B transactions.

Key Updates to Greece’s Accounting Standards Law (Law 4308/2014): B2G e-Invoicing in Greece

The scope of mandatory e-invoicing in Greece has been clearly defined through amendments to Articles 14 and 15 of Law 4308/2014. Under these provisions, electronic invoicing is compulsory for specific categories of exchange, i.e. invoicing related to public sector expenditures (B2G), particularly those concerning General Government expenses. For these transactions, entities must issue invoices in a structured and standardized electronic format that aligns with both European and national specifications.

Regarding acceptance and legal validity, buyers are obliged to accept e-invoices for transactions where e-invoicing is mandated. For all other transactions, e-invoicing may only be used with the buyer’s prior consent.

Additionally, to ensure legal recognition, all electronic invoices must uphold standards of authenticity and integrity through approved technological solutions, such as the use of QR Codes to ensure authenticity and traceability.

Incentive Scheme for Voluntary B2B e-Invoicing in (Law 5222/2025, Art. 212)

In order to accelerate voluntary compliance ahead of the national e-invoicing mandate, in respect of B2B transactions, Article 212 of Law 5222/2025 introduces Article 71Θ into the Income Tax Code (Law 4172/2013). This provision offers substantial tax incentives to entities that proactively adopt e-invoicing before it becomes mandatory. Eligible entities, that is, those engaged in B2B, cross-border, or public sector operation as defined in Article 14(1), paragraphs a), b), and c) of Law 4308/2014, must declare their intention to exclusively use e-invoicing via Y.PA.H.E.S. or the A.A.D.E. MyDATA platform, with the declaration submitted at least two months prior to the official enforcement date.

Two primary incentives are granted. First, the initial capital expenditure on the necessary hardware and software for implementing e-invoicing is not only fully depreciated in the year of acquisition, but the depreciated amount is also increased by 100% for income tax deduction purposes. Second, operational costs incurred during the first 12 months, including the production, transmission, and digital archiving of e-invoices, are fully deductible, with an additional 100% bonus deduction from gross business income.

These benefits apply to qualifying expenses from the 2025 tax year onward but exclude entities that have already received support under Article 71F of the Income Tax Code. Importantly, if an entity fails to implement e-invoicing as declared or uses unapproved methods (i.e., not through Y.PA.H.E.S. or A.A.D.E.), the granted incentives will be revoked or denied.

In-short, what is the current e-invoicing mandate in Greece?

As of now, Greece does not have a mandatory B2B e-invoicing requirement in force. The Greek Parliament has approved legislation, as mentioned above, which lays the legal foundation for future B2B e-invoicing and export e-invoicing obligations, but the actual implementation date is yet to be determined and will be set through secondary legislation. An estimated minimum of 12-months’ notice would be required before enforcement, making mandatory B2B e-invoicing unlikely before 2027.

Currently, e-invoicing is only mandatory for certain B2G (Business-to-Government) transactions and voluntary for B2B transactions, with tax incentives available for early adopters.

Looking ahead: The MyDATA Platform and B2B & B2C e-Invoicing in Greece

Greece is laying the groundwork for a comprehensive e-invoicing framework aimed at modernizing its tax and accounting infrastructure. While mandatory electronic invoicing is already imposed on certain B2G transactions, the extension of this requirement to B2B and export exchange has been legislated but not yet enforced. The final implementation timeline will still be released, with a minimum 12-month notice period anticipated, placing a full e-invoicing obligation beyond 2026. In the interim, the government is incentivizing early voluntary adoption through generous tax benefits under Article 212 of Law 5222/2025. As the Independent Authority for Public Revenue (AADE) continues to develop the technical and regulatory framework, businesses are encouraged to prepare for the shift by aligning their systems and processes with the forthcoming mandate.

eezi - Powered by VATIT offers expert guidance and a full suite of e-invoicing services to help businesses navigate and understand the e-invoicing requirements in Greece.