Greece to mandate B2B e-invoicing with early adoption tax benefits

Greece is moving full steam ahead in its digital tax transformation. A draft amendment to Law 4308/2014, submitted to the Hellenic Parliament in mid-July 2025, proposes mandatory business-to-business (B2B) e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. for transactions both within Greece and for exports to non-EU countries.

What’s changing?

Scope & structure
All Greek VAT-registered businesses will have to issue structured e-invoices compliant with the European standard EN 169311.

Transmission channels
Invoices must be sent electronically via either:

• 1. Certified e-invoicing service providers (Υ.ΠΑ.Η.Ε.Σ.), or
  2. The Greek Tax Authority’s ‘timologio’ platform

Timeline
Greece received EU approval to enforce this from 1st July 2025 until 31st December 2027, as a temporary B2B mandate under the EU’s VAT in the Digital Age (ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.) regime.

Integration with myDATA
This seamlessly builds on Greece’s existing real‑time tax reporting platform, myDATA. Issuers will transmit invoices pre‑clearance-style to AADE, receive a unique invoice ID, and then deliver to customers

Early adopter incentives

To smooth the transition, the draft offers enhanced tax deductions for businesses that meet each of the following:

• Incur eligible implementation costs during tax year 2025
• Submit a formal declaration at least two months before the mandate kicks in
• Go live before the obligation begins

Note: Entities that previously benefited from other e-invoicing incentives are excluded.

What’s still up in the air?

Key details will be clarified in a forthcoming joint ministerial decision between the Finance Ministry and AADE:

• Final mandate start date & possible gradual roll‑out
• Technical specifications, validation rules, archive and audit requirements
• Penalties, exemptions, grace periods, especially for SMEs
• Adaptation of service provider accreditation processes

What Greek businesses should do now

• Assess invoicing systems
• Engage service providers
• Plan for integration and training
• Track regulatory updates
• Ask about our e-invoicing readiness workshops

Greece’s planned B2B e‑invoicing mandate marks a significant leap in VAT digitalisation, pointing towards a future of real‑time transparency, automated compliance, and EU-wide tax modernisation.

Early adopters stand to benefit from enhanced tax deductions, but compliance processes take coordination.

Businesses should use 2025 to gear up and align systems ahead of this transformative shift.