A draft law was recently submitted to Parliament by the Ministry of Finance, proposing amendments that would establish a mandatory e-invoicing regime for business-to-business (B2B) transactions.
Scope
The draft mandate will introduce the obligation to issue e-invoices for a) B2B transactions within Greece between entities subject to Greek accounting rules and b) exports to third countries (outside the EU).
Validity and format requirements
Invoices must be issued exclusively electronically in a structured format in accordance with the European Norm (EN). The e-invoice exchange method, the interoperability and integration requirements with the tax authority’s system as well as any other necessary technical will be determined through an administrative decision.
The methods of ensuring integrity and authenticity of e-invoices in scope of the mandate are restricted to only two: a) Certified e-invoicing service providers (Υ.ΠΑ.Η.Ε.Σ.), or b) the tax authority’s own invoicing and transmission application. Alternative methods like EDI remain valid for other (non-mandatory) cases.
Incentives for early adoption
The Ministry is also proposing transitional incentives for early adopters, in the form of enhanced tax deductions for businesses voluntarily implementing e-invoicing ahead of the formal entry into force, provided they issue invoices exclusively through Υ.ΠΑ.Η.Ε.Σ. or the tax authority’s platform.
Eligibility requires that the expenses were incurred by entities from the 2025 tax year onwards, a formal declaration at least two months before the mandate takes effect and actual implementation within that period. Business who have already utilized existing e-invoicing incentives are not eligible.
Next steps
Implementation details—including timeline, scope and technical requirements—will be specified in secondary legislation. Additionally, the obligations and accreditation requirements of e-invoicing service providers, outlined in existing Ministerial Decision 1035/2020, will be updated as a result of the new e-invoicing rules. Businesses operating in Greece are advised to prepare for early adoption to benefit from the tax incentives and ensure operational readiness.
