Greece: Nearing EU Derogation for Mandatory B2B E-Invoicing

Kelly Muniz
January 14, 2025

Greece is close to receiving a derogation from the European Union (EU) in order to introduce a country-wide B2B e-invoicing mandate. The European Commission has published a proposal for a Council Implementing Decision to grant Greece such authorization.

According to the Commission’s proposal decision, the Greek e-invoicing obligation will cover transactions between taxable persons established in Greece (B2B transactions).

Greece should allow the issuance of e-invoices compliant with the European standard (EN 16931) in order to foster interoperability. E-invoicing will be aligned with the existing myDATA platform and will directly feed into myDATA, providing real-time information and ensuring higher data quality.

The Commission proposes to grant the authorisation from 1 July 2025 until 30 June 2026, as derogations are temporary and must be renewed over time. This is a short period, as ViDA (VAT in the Digital Age) is expected to be officially adopted in 2025, which will result in Member States no longer needing to request derogations for domestic mandatory e-invoicing frameworks.

The proposal will now follow to the European Council. This is a procedural step and, based on the experience of other countries, is not expected to pose an obstacle to Greece’s receipt of the derogation.

Read more details about the possible July 2025 mandatory B2B e-invoicing in Greece in our blog.

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Author

Kelly Muniz

Kelly Muniz is a Senior Regulatory Counsel at Sovos, specializing in global e-invoicing developments. Originally from Brazil and currently based in Stockholm, Kelly holds a Bachelor’s Degree in Law and worked as a licensed lawyer in her home country. She also earned a Master’s Degree in EU Business Law from Lund University in Sweden.
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