08.19.22

Partial B2G mandate

Greece currently does not have a Business-to-Business (B2B) e-invoicing mandate, although in the Business-to-Government terrain, Directive 2014/55/EU made it mandatory for the central government to receive e-invoices from private sector suppliers.

However, there has been recent clarification from the Greek tax authorities, the Independent Authority for Public Revenue (IAPR) which has shifted some of the e-invoicing obligations to Greek suppliers.

This clarification provides that suppliers who have elected to use Electronic Data Provider Services and have submitted the Declaration of Excusive Data Issuance through a Provider must issue e-invoices. In effect, this imposes a partial B2G mandate on select suppliers.