Electronic invoicing guide
Greece
Digital reporting requirements
Post-Audit for electronic invoicing.
Reporting for all transactions.
Obligatory
B2G: implementation timeline starts on 12 September 2023 for mandatory B2G e-invoicing for some major government agencies, including having to issue, receive, and process e-invoices.
B2B: optional
B2C: optional
Real time reporting: mandatory
Authority
Greek Tax Authority (GAVOIK)
Platform
Mydata
Peppol
Format
The National Electronic Invoice Format.
Peppol.
EU Standards format.
Storage time
10 years
Reporting and processes
Reporting of summary documents, classifications, accounting settlement records, for B2G, B2B & B2C through the Mydata portal.
The deadline for sending settlement account records is the same as for the submission of personal income tax returns. Payroll statements, on the other hand, are sent within the deadline for the submission of the wage and salary withholding tax return.
Upcoming legislative changes
Timeline for B2G implementation:
- 12 September 2023 – contracts with designated major government agencies (for example, the Ministry of Transport, Ministry of Digital Transformation, and Ministry of Migration and Asylum) will be required to comply with the electronic invoicing mandate.
- 1 January 2024 – Obligation for all contracts with all central government agencies.
- 1 June 2024 – Obligation for contracts with other government authorities.
- 1 January 2025 – The mandate will cover all other expenses incurred by the government. This final stage emphasizes the complete transition towards a paperless invoicing system.
Links of Interest and documents
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