On July 25, 2025, the Greek Parliament ratified a bill mandating the use of structured e-invoicing for domestic taxpayers..
This legislation requires taxpayers to issue e-invoices for both domestic transactions and exports, complementing the existing myDATA electronic accounting transaction reporting framework.
While an official implementation date has yet to be established, the introduction of mandatory e-invoicing will depend on subsequent secondary legislation. Given that at least 12 months' notice will be required following legislative approval, implementation is unlikely to occur before 2027. The Independent Authority for Public Revenue (IAPR) is expected to develop the design of the e-invoicing regime, including schemas, syntax, application processes, and timelines.
Greece is proposing to adopt a pre-clearance model, which mandates taxpayers to report their invoices directly to the IAPR or through a certified service provider recognized by the AADE and GSIS.
The National Interoperability Centre (KE.D) will serve as a central IT system, acting as the single access point for receiving B2G e-invoices, and is likely to be utilized for B2B e-invoicing clearance. This long-term strategy aims to facilitate pre-filled VAT returns.
Under the EU VAT in the Digital Age reforms, Greece is permitted to introduce this pre-clearance model, although it must be phased out by January 2035, eliminating the requirement for invoices to be submitted to the government before issuance.
Additional Updates
June 16, 2025: Delay in Final Phase of B2G E-Invoicing The planned fourth phase of mandatory adoption for the myDATA platform e-invoicing, originally scheduled for January 2025, has been delayed to September 1, 2025. This phase pertains to non-government mandated expenditures and includes a €2,500 transaction threshold.
February 2025: Council of the EU Approves B2B E-Invoicing Mandate On February 25, 2025, the Council of the European Union issued an implementing decision approving Greece's B2B domestic e-invoicing system, allowing it to derogate from Articles 218 and 232 of Directive 2006/112/EC. This decision includes provisions for e-reporting transaction information to the government via the myDATA platform.
This authorization is time-limited, effective from July 1, 2025, to December 31, 2027, after which the VAT in the Digital Age reforms will alleviate the need for such European Commission permission.
The mandatory e-invoicing system will enhance the existing myDATA regime, which has required comprehensive reporting of VAT invoices and e-books to the tax authority's portal since 2022. The Greek e-invoicing mandate aims to streamline the collection of transaction data for the myDATA platform.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Greece, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched Greek e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Greek e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
