Electronic Invoicing

Greece to implement mandatory B2G electronic invoicing

Greece to implement mandatory B2G electronic invoicing

Greece will implement mandatory B2G electronic invoicing in 2023

The Greek government announced through its Official Gazette on April 12, 2023, Law 4972/2022 which regulates and defines the phased introduction of electronic invoicing with public administrations. The law, which modifies Law 4601/2019, will come into force five months after its publication, meaning that the obligation will be effective on September 12, 2023.

The law indicates that public entities must be able to receive and process invoices in electronic format, and suppliers must send electronic invoices to public administrations following European standards. The chosen model is Peppol, so it is necessary to have accredited Peppol Access Points for sending the documents.
The government has published an implementation schedule based on the classification of public entities.

September 12, 2023

  • Ministry of Infrastructure and Transport.
  • Ministry of Digital Governance.
  • Ministry of Immigration and Asylum.
  • Municipality of Athens.
  • National Central Health Procurement Authority (EKAPY).
  • National Central Public Procurement Authority of the Ministry of Development and Investments.
  • Information Society S.A.
  • Athens University of Economics.
  • Attiko Metro S.A.
  • EYDAP S.A.
  • Egnatia Odos SA.

January 1, 2024

The rest of the central administration entities.

June 1, 2024

Remaining administrative bodies.

January 1, 2025

Rest of general state administrative expenses.

Declaration of fiscal and accounting information in Greece

myDATA is the electronic compliance system in Greece to digitize the declaration of fiscal and accounting information of companies. Since July 2021, all companies that perform accounting, according to Greek accounting standards, must transmit the information to the myDATA platform.

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