Return to mapElectronic invoicing and e-Reporting in Greece
Greece’s electronic invoicing ecosystem is built around myDATA, the central platform of the Tax Authority (AADE) and the cornerstone of the country’s fiscal digitalization initiative. Operating under a Clearance CTC model, the platform requires every document to be transmitted and validated in real time before it is deemed fiscally valid. In this way, myDATA acts as the single source of truth for all transactions, ensuring full traceability, data integrity, and regulatory compliance across B2B, B2G, and B2C processes.
Within this context, EDICOM achieved a significant milestone by becoming the first global e-Invoicing provider to secure all official accreditations from both the AADE and the GSIS, enabling full operation within myDATA across all transactional environments: B2B, B2G, and B2C. This landmark certification validates EDICOM’s ability to deliver a comprehensive, end-to-end solution that fully complies with the technical, fiscal, and security requirements set by the Hellenic government, fostering interoperability and supporting the modernization of Greece’s business ecosystem.
How the myDATA Platform Works
myDATA (My Digital Accounting and Tax Application) is the centralized electronic reporting platform developed by the Independent Authority for Public Revenue (AADE) to standardize, consolidate, and oversee accounting and tax data across Greece.
By requiring the real-time or near–real-time submission of transactional data, myDATA establishes a single, authoritative source of fiscal information, ensuring consistency, transparency, and full traceability throughout the Greek territory.
Under this framework, businesses are required to report:
- Summaries of revenue and expense documents
- Classification of income and expenses according to their respective categories
- Accounting entries required to determine annual accounting and tax results, such as payroll, depreciation, and year-end accrued income and expenses
Key Functionalities of myDATA
All electronically transmitted invoices reported to myDATA must include a QR code and a MARK number, the Unique Registration Identifier confirming that the document has been successfully validated by the AADE.
- The platform supports and integrates all transactional scenarios, including sales, purchases, self-billing, cancellations, and corrective adjustments.
- It centralizes the accounting records used to generate both financial statements and tax returns, ensuring alignment between accounting and tax data.
- myDATA brings together businesses, technology providers, and the tax authority under a single, consistent digital framework.
- By ensuring that every transaction exchanged in the market is captured within the fiscal system, myDATA strengthens transparency, improves data reliability, and reduces compliance risks.
Upcoming dates in Greece
Characteristics of B2B Electronic Invoicing in Greece
In February 2025, the EU Council granted Greece authorization to introduce mandatory B2B electronic invoicing, representing a major milestone in the country’s digital and business transformation.
Electronic invoicing will be required for all domestic transactions, while remaining optional for cross-border transactions with businesses established in other EU Member States.
B2B electronic invoices must be submitted to the myDATA platform via a Certified Service Provider, allowing the Greek Tax Authority to assign a Unique Identifier (UID), commonly known as the MARK.
The process follows a pre-clearance validation model, aligned with the Clearance CTC (Continuous Transaction Controls) frameworks implemented in other countries.
In the B2C environment, all POS terminals must be connected to a Certified Service Provider, and every receipt or ticket issued must include a unique QR code.
Mandatory Use
Phase A: Large enterprises (Revenue exceeding €1 million in FY 2023)
- February 2, 2026: start of the obligation
- Through March 31, 2026: gradual implementation period
Phase B: All other companies
- October 1, 2026: start of the obligation
- October 1 – December 31, 2026: phased adaptation period
Invoice Format
For the B2B model, Greece will adopt the formats defined under the EN 16931 European standard, the mandatory semantic standard for electronic invoicing across the European Union.
Electronic signature
B2B electronic invoices must include an electronic signature applied by the accredited provider. The signature is embedded directly within the invoice, in accordance with Greek and EU regulatory standards, and enables both tax authorities and recipients to verify the document’s authenticity and integrity even years after issuance.
Invoice Archiving
Greek legislation requires both the supplier (issuer) and the customer (recipient) to retain electronic invoices for a mandatory period of five years, plus an additional year.
Upcoming dates in Greece
Characteristics of B2G Electronic Invoicing in Greece
Following the publication of Law 4972/2022 in the Official Gazette and its entry into force on September 12, 2023, Greece moved decisively toward the mandatory use of electronic invoicing in the public sector. This legislation, which amended and supplemented Law 4601/2019, introduced a staggered implementation approach for suppliers and public administrations, bringing Greece into alignment with EU Directive 2014/55/EU and the shared technical standards adopted across the European Union.
For B2G transactions, Greece designated Peppol as the official network for the transmission and receipt of electronic invoices. As a result, suppliers must use certified Peppol Access Points to submit their invoices, ensuring secure, standardized, and traceable exchanges. The National Interoperability Center (KED) serves as the central hub for invoice distribution within the public sector, acting as Greece’s Peppol Authority. After technical validation, invoices are routed by KED to the corresponding public entity.
The rollout followed a phased schedule, starting in September 2023 and concluding in January 2025, signaling the full operational maturity of the B2G electronic invoicing framework in Greece.
How B2G e-Invoicing Works in Greece
In Greece, electronic invoicing is fully integrated with the national tax platform myDATA, managed by the Tax Authority (AADE). All issued invoices must be submitted to myDATA for fiscal clearance and formal registration in the taxpayer’s electronic ledgers.
Under the B2G operating model, the process unfolds as follows:
- The supplier creates an invoice using the EN 16931 / Peppol BIS Billing 3.0 format.
- The invoice is transmitted to a Certified Service Provider, which validates the document and forwards it to myDATA.
- myDATA performs tax validation checks and returns the corresponding response to the issuer.
- After successful validation, the invoice is routed through Peppol to KED, which delivers it to the appropriate public authority.
Upcoming dates in Greece
Electronic Transport Document in Greece
To legally enable the use of electronic documents for the transport of goods, Greek authorities approved Decision A.1122/2024 and Decision A.1123/2024, which establish the mandatory issuance and reporting of electronic delivery and goods movement documents.
This framework establishes a digitized control system for monitoring the movement of goods, supporting real-time tracking of transport activities, QR code verification on transport documents, validation of the goods and intended recipient, and mandatory registration within the central platform integrated with Greece’s fiscal and logistics infrastructure.
Implementation Phases
Phase A – Basic functions for issuing and transmitting dispatch documents via myDATA
- Companies with annual turnover above €200,000 or operating in specific sectors: optional until May 31, 2025, and mandatory as of June 2, 2025.
- All other companies: optional until September 30, 2025, and mandatory as of October 1, 2025.
Phase B – Digital tracking of the movement, transshipment, and delivery of goods
- All companies: optional from May 1, 2025, to November 30, 2025, and mandatory as of December 1, 2025.
For the public administration, local authorities, and public-law legal entities, the obligation will apply as of January 1, 2026.
Exceptions
The following cases are excluded from the digital control of goods movement:
- Farmers under the special regime, individuals with occasional economic activity (under €10,000), and occasional professionals such as authors or guest speakers.
- Movements via continuous flow networks, including gas, water, electricity, and heat.
- Transport of tools or machinery by technical personnel.
- Movements carried out by funeral service providers.
Upcoming dates in Greece
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