Greece: Clarification from IAPR about B2G E-Invoicing

Enis Gencer
June 30, 2022

The transposition of the Directive 2014/55/EU into Greek law was adopted in the first quarter of 2019, making it mandatory for the central government to receive e-invoices from its private sector suppliers.

Moreover, the Independent Authority for Public Revenue recently published a clarification concerning suppliers in B2G transactions. According to the clarification, suppliers that have chosen to use Electronic Data Provider Services and submitted the Declaration of Exclusive Data Issuance through a Provider to the tax administration (as the method to comply with the MyData requirements) are required to issue exclusively e-invoices in B2G transactions. This clarification ushers in a partial B2G e-invoicing mandate (a mandatory obligation for the supplier side of a transaction to send e-invoices).

The clarification is available on IAPR’s website: Πάροχοι υπηρεσιών ηλεκτρονικής τιμολόγησης | ΑΑΔΕ

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Author

Enis Gencer

Enis Gencer is Regulatory Counsel at Sovos and is based in Istanbul, Turkey. With experience in compliance and legal consultancy he currently undertakes the legal monitoring and analysis of the regulations regarding electronic documents. Enis graduated from Istanbul University Faculty of Law.
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