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Greece: Authorization for mandatory electronic invoicing

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The European Commission (EC) adopted Proposed Council Implementing Decision No. COM (2025) 4. This decision authorizes Greece to introduce specific measures deviating from Articles 218 and 232 of the VAT Directive to enforce mandatory electronic invoicing for transactions between taxable persons established in Greece.

 

Key provisions of the decision:

 

  1. Greece is authorized to accept invoices issued by taxable persons established in the country exclusively in electronic format.
  2. The use of electronic invoices issued by taxable persons in Greece is not subject to acceptance by recipients also established in Greece.
  3. Greece must notify the EC of the national measures used to implement these specified derogations.
  4. The decision will be effective from July 1, 2025, until the earlier of:
    • June 30, 2026, or
    • The date when Member States are required to apply national provisions transposing a directive that amends the VAT Directive, particularly Articles 218 and 232, regarding VAT rules for the digital age, if such a directive is adopted.

 

This measure establishes the timeline and framework for Greece to implement mandatory electronic invoicing while aligning with broader EU VAT regulations.

 

 

Source: europa.eu

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