Greece: Mandatory B2B e-Invoicing via myDATA Starting February 2026

Mandatory B2B e-Invoicing in Greece

In February 2023, the EU Council authorized Greece to implement mandatory electronic invoicing for business-to-business (B2B) transactions.

According to the Ministry of National Economy and Finance (ΥΠΕΘΟ) and the Independent Authority for Public Revenue (AADE), e-invoicing will come into force on February 2, 2026, marking a new milestone in the modernization of the Greek business landscape.

For transactions with companies within the European Union, the issuance of e-invoices will remain optional. If the foreign counterpart refuses the electronic invoice, an alternative delivery method may be used. In the case of domestic transactions, the acceptance of e-invoices will be mandatory for the receiving company.

B2B e-invoices must be transmitted to the myDATA platform to receive a unique invoice identifier (UID), which will serve as a validation or Clearance CTC model. Afterwards, the issuer will be responsible for sending the document to the final customer through its own means.

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

Implementation Timeline

Phase A: Large companies with gross revenues exceeding one million euros in the 2023 tax year

• February 2, 2026: Start of mandatory implementation.
• Until March 31, 2026: Period of gradual implementation of e-invoicing, with parallel use of business management systems (commercial/accounting, ERP) or the special registration form.

Obligated businesses must submit a Declaration of Commencement of Electronic Issuance of Documents or a Declaration of Use of the Timologio application, and begin issuing electronic invoices within the specified quarter.

Phase B: Other businesses

• October 1, 2026: Start of mandatory implementation.
• October 1 – December 31, 2026: Gradual adjustment period.

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 B2G Electronic Invoicing in Greece

The Greek government regulates the phased introduction of electronic invoicing in public administrations through Law 4972/2022, published in the Official Gazette on April 12, 2023. This regulation, which amends Law 4601/2019, establishes the mandatory use of e-invoicing in the public sector and has been in force since September 12, 2023.

Currently, public entities in Greece must be able to receive and process electronic invoices, while suppliers are required to issue them in accordance with European standards. The model adopted is Peppol, which requires the use of accredited Peppol Access Points for document transmission.

Invoice data must be sent to the public platform myDATA, which validates the documents and returns them to the issuer. From there, the EDICOM platform connects with KED, the Peppol authority in Greece, which forwards the electronic invoices to the relevant public body. EDICOM is certified by the Peppol authority, GSIS, as an authorized B2G e-invoicing provider in the country.

The current implementation schedule establishes the following timeline:

• September 12, 2023: Ministry of Infrastructure and Transport, Ministry of Digital Governance, Ministry of Migration and Asylum, Municipality of Athens, EKAPY, National Central Authority for Public Procurement of the Ministry of Development and Investments, Information Society S.A., Athens University of Economics and Business, Attiko Metro S.A., EYDAP S.A., and Egnatia Odos S.A.
• January 1, 2024: Remaining entities of the central administration.
• June 1, 2024: Other administrative bodies.
• January 1, 2025: Remaining entities of the general state administration.

Declaration of fiscal and accounting information in Greece

myDATA is the electronic compliance system in Greece designed to digitalize the reporting of companies’ tax and accounting information. Since July 2021, all companies that manage their accounting under Greek accounting standards are required to transmit this information to the myDATA platform.

Based on the data extracted from the ERP, EDICOM’s Global Compliance solution transforms the information into the format required by the IAPR and sends it to myDATA. The system generates the accounting eBooks and validates the information through a series of acknowledgments. The EDICOM platform integrates these acknowledgments into the company’s ERP, keeping the business informed at all times about the status of its communications. The entire process is carried out instantly and transparently.