Greece
myDATA is both a reporting platform and, since 2025, a B2B e-invoicing mandate. Large companies (turnover above EUR 1m) came into scope 1 Jul 2025. The second period — businesses with gross revenue up to EUR 1m in 2023 — begins 2 Nov 2026 with mixed systems tolerated until 31 Jan 2027, after which an accredited provider or an AADE application must be used exclusively. Separately, e-Delivery Phase B (loading, transshipment, receipt, quantitative control) was postponed from 12 Oct 2026 to 1 Jan 2027, and mandatory TARIC product coding from 1 Jan 2027 to 1 Jan 2028. Documents receive a UID from myDATA, making this a clearance-style validation model.
// Phased rollout
- 01 Oct 2020 · livemyDATA reporting liveReal-time reporting of invoice summaries.
- 01 Sept 2024 · liveB2G mandatePhased B2G e-invoicing.
- 01 Jul 2025 · liveB2B mandate — largeLarge enterprises must issue full e-invoices.
- 02 Nov 2026 · upcomingB2B mandate — second period beginsMandatory e-invoicing begins for smaller enterprises. Mixed systems are permitted during a transition running to 31 Jan 2027.Gross revenue up to EUR 1m in tax year 2023
- 01 Jan 2027 · upcominge-Delivery Phase BLoading, transshipment, receipt and quantitative-control data become mandatory for all businesses. Postponed from 12 Oct 2026.
- 01 Feb 2027 · upcomingB2B — accredited providers onlyTransition ends: second-period businesses must use an accredited provider or an AADE application exclusively.
- 01 Jan 2028 · upcomingTARIC product classificationUnified TARIC-based product coding becomes mandatory. Postponed from 1 Jan 2027.
// Penalties
Standard tax penalties under Greek VAT Code; deductibility denial for non-compliance.
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is mandatory, B2C is phased.
- Emit one of myDATA schema (XML) or Peppol BIS 3.0Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via myDATA platform or ERP Direct / Service ProviderThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureStandard tax penalties under Greek VAT Code; deductibility denial for non-compliance.