Electronic Invoicing

Greece: B2B and B2G Electronic Invoicing via MyData

Key Insights on Electronic Invoicing in Greece

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.

EDICOM is certified by the AADE to operate on the MyData platform.

 

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 using their methods.

EDICOM is certified by the AADE as a B2B and B2C e-invoicing provider.

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. EDICOM is certified by GSIS, the Peppol authority in Greece, as a B2G e-invoicing provider.

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 that digitizes companies' declarations of fiscal and accounting information. Since July 2021, all companies that perform accounting must transmit the information to the MyDATA platform according to Greek accounting standards.

Would you like to know more e-Invoicing in Europe?

Send us any question about e-Invoicing models in Europe and we will get back to you.

Let's talk!

Upcoming Deadlines in Greece

Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.

EDICOM News Global | Find out more about Electronic Invoicing

How electronic invoicing works in Costa Rica

We explain all the details for issuing and receiving electronic invoices and other electronic documents in Costa Rica.

VeriFactu: Verified Billing System in Spain

Discover the criteria businesses must meet to adhere to the VeriFactu Regulation.

e-Faktur Pajak: Electronic Invoicing in Indonesia

Electronic invoicing became mandatory for all taxpayers starting in July 2016.