Regulatory updates - Greece
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Greece submits draft legislation on mandatory e-invoicing to Parliament
The Greek Ministry of Finance has submitted draft legislation to Parliament that would establish mandatory electronic invoicing for business-to-business transactions within Greece and for exports to non-EU countries.
Clarification of requirements for e-transport
Clarification on regulations regarding the digital documentation requirements for transporting goods
Timeline for e-invoicing for Non-Procurement Public Expenses postponed to September 1, 2025
Amendment to the obligation to submit e-invoices by economic operators revises the timeline and adds an exception to the mandatory application of electronic invoicing.
Country Specifications
E-Invoicing/CTC Model:
B2G: Peppol / Clearance
B2B: Post-audit / Clearance
Mandatory Infrastructure:
– B2G: Peppol
– B2B clearance: myDATA
– B2B exchange: not regulated
Mandatory 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. Other is not regulated
Mandatory for Issuing:
– B2G: Economic operators must submit e-invoices that are in accordance with the European standard.
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
5- 10 years. Exceptionally, the 5 year storage period may be extended in specific cases. Each case should be checked ad hoc.
Archiving Abroad:
Allowed under conditions

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