Greece will introduce the obligation of B2G e-invoicing from September 2023. The implementation will be carried out in stages based on the public administration to which the invoice is issued.

This obligation will start by September 12, 2023, and end by January 2025, with a mandate to issue e-invoices to all general government authorities as follows:

• Until September 2023 for procurement relating to the Ministries of Infrastructure and Transport, Digital Governance, Immigration and Asylum, Athens Municipality, National Central Procurement Authority for Health (E.K.A.P.Y.), National Central Procurement Authority of the Ministry of Development and Investment, Information Society S.A., University of Economics in Athens, “Attiko Metro S.A.”, EYDAP S.A. and Egnatia Odos SA.
• Until January 2024 in the case of contracts relating to bodies of the rest of the central administration.
• Until July 2024 for contracts relating to other authorities or bodies.
• By January 2025, businesses must issue e-invoices for all other government expenses invoiced from that date. I

In principle, public procurement or expenditure up to EUR 2,500 is not subject to the obligation to issue an electronic invoice. To determine whether you need to e-invoice a B2G transaction, you should refer to the start date of the contract, not the invoice date.

E-invoices issued to public administration must comply with the European e-invoicing standard and Peppol specification (CIUS). Furthermore, suppliers issuing e-invoices to the Greek public administration on behalf of their clients are only certified service providers. If you already issue e-invoices for B2B transactions in Greece, you should check whether your service provider can also issue B2G e-invoices. Finally, please take into account that this obligation includes the obligation to report data via the Greek MyDATA platform for established companies. Find here the official notification dated April 12, 2023.