Greece adopts mandatory B2B e‑invoicing legislation
On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the official gazette of the government with number ΦΕΚ 134 Α΄/28.7.2025), amending Article 14 of Law 4308/2014 and establishing a mandatory electronic invoicing regime.
Scope and requirements
- Electronic invoicing is mandatory for
- Sales of goods and provision of services within Greece to entities subject to Greek accounting rules
- Transactions with entities established in third countries (outside the EU), excluding retail transactions
- Transactions related to public contracts and other general government expenses
- Invoices must be issued exclusively electronically in accordance with the decision of the Minister of National Economy and Finance, following the European e‑invoicing standard (EN).
- Recipients of invoices in scope must accept electronic invoices; for third‑country recipients, alternative invoice exchange methods remain possible.
- The authenticity and integrity of invoices for these transactions must be ensured exclusively through:
- Services of certified e‑invoicing providers (Υ.ΠΑ.Η.Ε.Σ.), or
- The tax authority’s own invoicing and transmission application.
Next steps
- A joint ministerial decision will specify the extent of application, entry into force and all details of implementation the mandate.
- Further decisions will set out the electronic invoice format, interoperability requirements, and the obligations and rights of certified e‑invoicing providers.
- Transitional incentives for early adoption remain available, providing enhanced tax deductions for taxpayers who adopt certified e‑invoicing before the formal start date.
Businesses operating in Greece should monitor these developments closely and consider early adoption to take advantage of the incentives and ensure timely readiness.
