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Invoice requirements in Greece

Greek businesses issue invoices under the VAT Code and, for B2B transactions, through the myDATA system. From 2026 large businesses must issue B2B e-invoices, and all other businesses follow from 2 November 2026, so the invoice content and transmission rules now interact.

Guide sources checked 20 October 2026Currency: EUR16 official links
ΦΠΑ (VAT) standard rate24%

Standard rate 24%; reduced rates 13% (food, catering, hotels, transport and similar) and 6% (medicines, books, electricity and gas, cultural tickets and similar), plus a 4% rate for specific works and a 0% rate for certain vaccines. Supplies on listed Aegean and Ionian islands get a 30% reduction (for example 17%, 9% and 4%).

Official rates ↗
Registration

Businesses whose annual turnover does not exceed EUR 10,000 can use the small-business VAT exemption (no VAT charged or deducted); the scheme is lost without a transition period if the threshold is exceeded in the year.

Source ↗
E-invoicingB2B phased 2026

Businesses with gross revenue above EUR 1 million (2023 return) must issue B2B e-invoices from 2 March 2026, after the start was moved from 2 February 2026. All other businesses must issue them from 2 November 2026 (moved from 1 October 2026), with a gradual transition to 31 January 2027.

Source ↗
Late payment

For business-to-business transactions, statutory default interest is the reference rate plus 8 percentage points, accruing daily from the day after the due date without a reminder; a fixed EUR 40 recovery fee is also payable. The reference rate is tied to the ECB main refinancing rate; the exact published rate for the current half-year should be confirmed in the codified law or a Bank of Greece notice.

Source ↗
Tools for Greece:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Invoice series and number: a unique sequential number within a series and the date of issue, as the VAT Code requires for every invoice.
  2. Supplier and customer identity: the name, address and VAT number (ΑΦΜ) of both the supplier and the customer; for EU customers the EU VAT number is also shown.
  3. Date of supply: the date the goods were delivered or the services were performed, if it differs from the issue date.
  4. Description and quantity: the quantity, type and description of the goods or services supplied, with the unit price excluding VAT.
  5. VAT breakdown: the taxable amount and VAT for each rate (24%, 13%, 6%, 4% or 0%), the total payable, and any discounts shown separately.
  6. Exemption or reverse-charge wording: where a supply is exempt, outside the scope of Greek VAT or subject to reverse charge, the invoice must carry the legal reference the VAT Code requires for that case.

Key numbers

Large-business e-invoicing start
2 March 2026Source ↗Gross revenue above EUR 1 million (2023 return); moved from 2 February 2026.
Other businesses e-invoicing start
2 November 2026Source ↗Transition to 31 January 2027; moved from 1 October 2026 by decision A.1197/2026.
Small-business VAT threshold
EUR 10,000 annual turnoverSource ↗Per the Commission's SME scheme page (TEDB data); confirm the Article 47 wording in the VAT Code.

Tax notes

A business whose annual turnover does not exceed EUR 10,000 can use the small-business VAT exemption and must not charge VAT on its invoices.

B2B e-invoices must be transmitted through myDATA by the start date for the business group: 2 March 2026 for large businesses and 2 November 2026 for all others.

Retail sales to non-business customers use retail receipts or other documents rather than full VAT invoices; the B2B e-invoice mandate applies only to business transactions.

Electronic invoicing

Greece's B2B e-invoicing mandate is phased. Large businesses with gross revenue above EUR 1 million (2023 return) have had to issue e-invoices since 2 March 2026, after a deferral from 2 February 2026. All other businesses must issue them from 2 November 2026, moved from 1 October 2026, with a transition to 31 January 2027. These dates come from AADE notices and decisions A.1044/2026 and A.1197/2026.

Late payment

For business-to-business transactions, statutory default interest is the reference rate plus 8 percentage points, accruing daily from the day after the due date without a reminder; a fixed EUR 40 recovery fee is also payable. The reference rate is tied to the ECB main refinancing rate; the exact published rate for the current half-year should be confirmed in the codified law or a Bank of Greece notice.

Calculate interest and compensation for Greece →

Record keeping

Invoices and accounting records must be kept for 5 years according to the EU country sheet for Greece; confirm the exact period in the Greek tax procedure code before relying on it. Businesses using a myDATA provider must keep the data as long as they must keep their own records.

Watch out for

  • The e-invoicing timetable has moved before; check AADE’s current notices for the date that applies to your business.
  • Greek islands with reduced rates and special regimes need their own VAT treatment on the invoice.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. Ministry of Finance: VAT guide
  2. AADE: mandatory electronic invoicing FAQ
  3. AADE press release, 30 September 2026
  4. European Commission SME VAT rules, Greece

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