Covered by Complyance

Greece

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

EN 16931-compliant Peppol BIS 3.0 / Greek CIUS using UBL 2.1

Infrastructure

Submission via national myDATA / Timologio, integrated with Peppol Access Points via KE.D

Model

Clearance-style; invoices validated and UID issued via myDATA before delivery

E-reporting

Status

Mandatory since myDATA launch in 2020—real‑time ledger & VAT transaction reporting (expenses, revenues)

Format

XML/structured reporting via myDATA; includes invoice-level and ledger entries

Scope & deadline

Covers B2G, B2B, B2C; deadlines were phased with full compliance in place by 2025

More info

Tax authority

Independent Authority for Public Revenue (AADE) with KE.D (national interoperability centre)

Archiving period

Typically 10 years per Greek tax law; not explicitly changed with this model

E-signature

UID and digital validation via myDATA ensures signature-equivalent verification

Regulation

Law 4972/2022 amended Law 4601/2019; Council Implementing Decision (EU) 2025/502 authorizes B2B mandate; myDATA framework since 2020

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