E-Invoicing in Greece

All suppliers to Greek public entities must submit e-invoices through the myDATA platform for clearance, then deliver via Peppol to the National Interoperability Center (KED). The process involves: (1) Submit invoice data to myDATA for validation, (2) Receive unique identifier (MARK/UID), (3) Transmit via Peppol to KED, (4) Receive status updates from public entity. Archiving is required for 5-10 years depending on case.

From February 2, 2026, B2B e-invoicing becomes mandatory in phases. Phase A (February 2, 2026): Large businesses with gross revenues >€1 million in 2023, with gradual adjustment period until end of March 2026. Phase B (October 1, 2026): All remaining businesses, with transitional period until December 31, 2026. The scope covers domestic B2B transactions between Greek-established entities and exports to non-EU countries. For EU intra-community transactions, e-invoicing is optional (paper allowed if recipient refuses). B2C e-invoicing remains optional. Tax incentives are available for companies adopting e-invoicing 2 months before the deadline: 100% depreciation on equipment/software in purchase year, and 100% deduction on e-invoice production/transmission costs for first 12 months.

Technical Requirements

Greece uses myDATA as the clearance platform. Invoices are validated by myDATA and receive a MARK/UID. The required format is EN 16931 compliant myDATA XML. Delivery occurs via certified providers or the free Timologio app. QR codes are mandatory on PDFs (linking to myDATA record). Reporting can be real-time or periodic (before VAT return deadline).