Apr
GREECE – EU Authorizes Greece To Operate B2B Mandatory Electronic Invoicing From 1st July 2025:
On the13th of March 2025 the Council of the European Union authorized Greece to introduce a special measure of mandatory electronic invoicing for all transactions carried out between locally established in Greece businesses. Greece is furthermore authorized to provide that the use of the electronic invoicing should not be subject to the acceptance by the recipient of such an invoice. In case of intra-Community transactions customers should still have the right to receive paper invoices.
The special measure can apply from 1 July 2025 until 31 December 2027, unless the EU introduces a general system for electronic invoicing for all EU Member States in which case the special measure granted to Greece would cease to apply as of the date on which that pan-EU general e-invoicing system becomes applicable.
Currently Greek entities are already obliged to use a digital platform myDATA for transmitting certain transaction data on income and expenses. The implementation of the special measure in question would allow the data from electronic invoices to be transmitted directly to myDATA platform and thus enabling the Greek tax authorities receiving in real time some high-quality information for analysis and early detection of VAT non-compliance as well as combat VAT fraud by promptly identifying the parties involved.
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