Greece Finalizes Legislation on Mandatory B2B E-Invoicing from 2025
On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the Government Gazette, No. ΦΕΚ 134 Α΄/28.7.2025). This legislation amends Article 14 of Law 4308/2014, introducing a mandatory electronic invoicing system for business-to-business (B2B) and certain cross-border transactions.
The reform aligns Greece with the European e-invoicing standard (EN 16931), aiming to digitize financial reporting and improve tax oversight.
Scope of Obligation
The mandate applies to:
- Domestic B2B transactions involving sales of goods and services by entities subject to Greek accounting standards.
- Exports to non-EU countries (third countries), except for retail transactions.
- Transactions linked to public procurement and government-related expenses.
All invoices falling under this regime must be issued exclusively in electronic form. Recipients in scope are required to accept e-invoices. For third-country recipients, alternative exchange methods remain available.
Assurance of Authenticity and Integrity
The integrity and authenticity of invoices must be guaranteed through either:
- Certified e-invoicing service providers (Υ.ΠΑ.Η.Ε.Σ.), or
- The tax authority’s official invoicing and transmission application.
No other methods will be accepted.
Technical Specifications and Next Steps
To encourage businesses to transition before the mandate takes effect, the law provides enhanced tax deductions for early adopters, provided that:
- Eligible expenses arise from the 2025 tax year onward;
- The company formally declares its intent at least two months before the mandate’s effective date.
Entities already benefitting from previous e-invoicing incentives will be excluded from this new deduction scheme.
There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.
