Greece B2B E-Invoicing Mandate Gains EU Approval

The Council of the European Union published its implementing decision on Greece’s B2B e-invoicing mandate. The approval is time-limited from July 1, 2025, to December 31, 2027. By then, VAT in the Digital Age (ViDA) reforms are expected to remove the need for such EC authorization. However, a 2026 launch is more likely in practice, as businesses typically require at least one year’s notice to prepare.

Why Did Greece Need EU Approval?

Under the EU VAT Directive (2006/112/EC), member states cannot enforce mandatory e-invoicing without EU authorization due to two key rules:

Article 218 ensures equal treatment of paper and electronic invoices.

Article 232 states that e-invoicing requires the recipient’s consent.

To deviate from these rules, Greece applied for a derogation from the EU Council on July 2, 2024, seeking to replace paper invoices with mandatory e-invoicing.

Greece’s E-Invoicing Mandate and Its Role in myDATA

Since 2022, Greece’s myDATA platform has required businesses to report VAT invoices and e-books to the tax authority. The new e-invoicing mandate will further enhance tax transparency, ensuring:

• Automated transaction reporting
• Reduced VAT fraud and tax evasion
• Potential introduction of pre-filled VAT returns by 2025-2026

What’s Next?

While the EU has approved Greece’s request, the exact technical and compliance requirements are yet to be confirmed. This mandate is part of a broader EU shift towards VAT in the Digital Age (ViDA), which may eliminate the need for such approvals in the future.