Regulatory updates - Greece

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