Electronic invoicing becomes mandatory in Greece
The new system, which connects directly to the AADE’s myDATA platform, aims to tackle tax evasion, fraud, and underreporting by providing tax authorities with real-time access to revenue and VAT data.
Two-Phase implementation
The transition to e-invoicing will be rolled out in two phases:
In the first phase, it becomes mandatory for businesses with an annual turnover exceeding €200,000.
Smaller businesses will be included in a later phase.
Businesses that opt in early—up to two months before the mandatory implementation date—will be eligible for tax incentives.
How the system works
Businesses will send their transaction data to a certified service provider, who will then issue the electronic invoice, deliver it to both the issuer and the recipient, and simultaneously transmit the data to the myDATA platform in real time.
According to the European Commission, electronic invoicing is expected to bring multiple benefits for both tax authorities and businesses:
It will provide faster and higher-quality data to the tax platform, helping authorities detect non-filing or underreporting of VAT, and identify carousel or chain fraud more efficiently.
It will help reduce the VAT compliance gap and minimize errors in data submission, lowering administrative costs for both taxpayers and tax offices.
The system is not expected to burden businesses significantly, as e-invoicing is already widely used in several sectors and is already mandatory for public sector contracts.
It will support the issuance of pre-filled VAT returns, making compliance easier for businesses.
Tax incentives for early adopters
Businesses that transition early to the new system will benefit from the following fiscal incentives:
The cost of purchasing necessary equipment and software for electronic invoicing can be fully amortized in the year of acquisition, increased by 100%.
Expenses related to the generation, transmission, and digital archiving of electronic invoices during the first calendar year of implementation will be fully deductible, also increased by 100%.
These incentives apply to expenses incurred during the 2025 fiscal year, provided the business submits a declaration of intent to adopt e-invoicing through a certified provider—or the AADE’s official system—at least two months before the official enforcement date.
This reform represents a major step toward digital transformation and transparency, aimed at modernizing Greece’s tax infrastructure and easing the compliance burden on businesses.
