The Greek Ministry of Finance and VAT authorities (AADE) started a dialogue with the European Commission for a potential derogation for an e-invoicing mandate, potentially from 2025.

This would support the existing myDATA system, which is an e-audit system that requires taxpayers to report accounting data on a transaction level to the tax authorities, in real-time (from 01/01/2024 for users reporting via ERP's) or periodically, which populates a set of online ledgers maintained on the government portal. This system requires VAT Greek established businesses to report e-books or ledgers and B2B e-invoices (sales and purchases). Cross-border transactions and B2C are not included in the e-invoices. The use of myDATA is voluntary and it is in effect from 2021. The aim of the tax authorities is to use the information reported in myData system to generate in the future pre-filled VAT returns.

In parallel with the updates on the myDATA system, the Greek government is encouraging businesses to start using e-invoices by introducing a voluntary e-invoicing scheme, involving accredited entities who can issue e-invoices according to a certain format, protect the integrity of such invoices, report them through myDATA system on behalf of the related business and archive them.

The use of e-invoices has already become mandatory for B2G transactions in September 2023 for VAT-registered suppliers to certain government agencies, forcing the companies in the scope of the B2G e-invoicing mandate to also issue B2B e-invoices and report them through myDATA system.

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