Greece – Mandatory B2B e-invoicing

The Greek Parliament approved a bill on introduction of a mandatory B2B e-invoicing. As per the draft, the obligation to issue electronic invoices that comply with European standards will apply to domestic taxpayers for domestic and export transactions. At this stage, the exact implementation date has not been specified, however more likely the new obligation will not enter into force prior to 2027.

The exact e-invoice exchange method, technical specifications and implementation dates will be determined by the subsequent administrative decision.

Businesses operating in Greece are advised to consider an early adaptation of the e-invoicing prior to the requirement becoming mandatory to benefit from the tax incentives such as enhanced tax deductions.