Greece: B2B and B2G Electronic Invoicing via MyData

MyData: Public Platform for Electronic Invoices and Reports

In Greece, all electronic VAT reports and both B2G (business-to-government) and B2B (business-to-business) electronic invoices must first be submitted to the national platform, MyData. This electronic platform serves as an extensive system for electronic reporting.

Under current Greek tax law, all companies established in Greece and subject to Greek accounting standards are required to send their accounting data to MyData. The transmission process is guided by the specifications and configurations provided by the Independent Authority for Public Revenue (IAPR).

MyData receives the necessary documents and validates them by assigning a unique identifier to each one. 
Additionally, starting January 1, 2024, it will be mandatory to include a QR code on any documents shared in PDF format.

Mandatory B2B Electronic Invoicing in Greece

Greece has submitted a request for an exception to apply mandatory electronic invoicing in domestic B2B transactions.

If the derogation request is approved, Greece plans to expand the functionality of the application for issuing and transmitting documents throughout 2024.

At present, the Greek government has not announced specific timelines for implementing mandatory electronic invoicing for B2B transactions.

However, when B2B electronic invoices are issued, they must be submitted to the MyData platform to receive a unique invoice identifier (UID). This process acts as a validation model or Clearance CTC. After the UID is assigned, it's the issuer's responsibility to deliver the invoice to the final customer through their own methods.

Mandatory B2G Electronic Invoicing in Greece

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 required information must be sent to the public MyData platform, which validates the document and sends it back to the issuer. The EDICOM platform connects to the KED platform and transmits the documents via Peppol. KED, as the Peppol authority in the country, then ensures the documents reach the relevant public authority.

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.