E-invoicing requirements in Greece

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Technical requirements

  • Platform - GSIS

  • Format - EN compatible 

  • Archival period - Minimum 5 years

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B2G mandates

  • Receiving - All public bodies

  • Issuing -

    • By the end of 2023 - Suppliers to major governmental agencies

    • Jan 2024 - Suppliers to central administrations

    • Jun 2024 - Suppliers to other contracting authorities/contracting bodies

    • Jan 2025 - Other expenses to the government to be invoiced electronically

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B2B mandates

  • From July 2025 - mandatory B2B e-invoicing expected

  • The B2B CTC implementation has been delayed. Although the system was initially expected to go live in 2024, there has been no official confirmation of a precise launch date yet.

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E-reporting and e-ledgers mandate

  • All businesses and other entities keeping accounting records pursuant to the GAS and other legal provisions

  • Submission of Standardised Accounting Source Document Data