The Council of the European Union has now formally adopted Council Implementing Decision 2025/502, officially authorizing Greece to introduce a country-wide B2B e-invoicing mandate.
According to the Decision published today, Greece is permitted to implement mandatory B2B e-invoicing for domestic transactions between taxpayers established in Greece. The Greek government has already implemented mandatory B2G e-invoicing, which currently covers nearly all public procurement transactions in the country.
The Decision also states that the implementation of e-invoicing will allow for the direct transmission of e-invoice data to the existing myDATA platform. Furthermore, this measure will facilitate the issuance of pre-filled returns in Greece.
Greece is authorized to introduce the domestic B2B e-invoicing obligation starting from 1 July 2025. The Decision is valid until 31 December 2027, after which Greece will not need to request an extension of the authorization, now that the EU VAT in the Digital Age (ViDA) package has been officially adopted.
Once ViDA takes effect, which will happen in 20 days after its publication in the Official Journal of the EU, EU member states will no longer need to seek a derogation or an extension to mandate e-invoicing for domestic transactions. Member States are required to transpose the directive into national law.
Next Steps
Following the official green light from the EU, the next step is for the Greek government to release the deadlines for the roll-out of mandatory B2B e-invoicing through implementing legislation. Only once the Greek government publishes local legislation will businesses have a clear compliance deadline.
