Electronic invoicing guide
Greece
Digital reporting requirements
B2G: Peppol / Clearance
B2B: Currently Post-audit / Clearance. To be clearance through myDATA 2026 (Phased)
B2C: e-invoice is optional, but the reporting of sales to myDATA is carried out through connected cash registers/ERP/e-books depending on the flow.
Obligatory
B2G: Mandatory
B2B: Currently voluntary. To be mandatory for domestic transactions from 2026.
B2C: Voluntary.
Real time reporting: mandatory.
Authority
Greek Tax Authority (AADE)
Platform
myDATA is the tax platform.
PEPPOL is the required channel for B2G (especially for foreign suppliers).
Format
B2G: EN compliant format, Peppol BIS 3.0 GR CIUS
B2B clearance: UBL 2.1 GR
B2B exchange: UBL 2.1 if it is via ASP.
The law does not regulate the format that the issuer and the recipient use to exchange the invoice between themselves.
Storage time
10 years
Reporting and processes
Reporting:
Greece combines two different schemes:
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Near real-time: certain documents must be transmitted to myDATA at the time of issuance or shortly after (e.g., e-delivery notes, invoices issued via an ASP).
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Periodic/monthly: other accounting entries or records are submitted in batches within longer deadlines (e.g., e-books, year-end closing entries, payroll).
Processes:
Until now in Greece, B2B invoices could be issued in PDF, paper, or electronic form, with the key requirement being to report them to myDATA (either in real time or periodically). In other words, the law did not impose a single structured format.
Starting from February/October 2026, Greece will move to a clearance-type model:
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The issuer must send the invoice to the tax platform myDATA (AADE).
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If the invoice passes validation, it receives an identifier and is considered issued.
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Only then can it be delivered to the customer.
This turns myDATA into a validation hub.
Importantly, the Greek law does not regulate the format that companies must use to exchange the invoice with each other.
This means that the message delivered to the customer (PDF, XML, Peppol BIS, etc.) can differ from the XML/UBL file sent to AADE.
Upcoming legislative changes
- 02-Feb-2026: companies with revenues over €1M (fiscal year 2023) must issue B2B e-invoices.
- 01-Oct-2026: all other companies.
Both milestones include transition periods (Feb–Mar 2026 and Oct–Dec 2026), and companies must complete the necessary procedures to declare the start/use of e-invoicing with AADE.
myDATA will remain the tax platform for the transmission/validation of invoice data. The exchange channel may be a certified provider/ERP (near real time) or other methods accepted by AADE. PEPPOL will continue to apply in B2G.
Links of Interest and documents
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