Greece introduces B2G e-invoicing mandate by September 2023

Greece will introduce a B2G e-invoicing mandate starting September 2023. The implementation will be rolled out in phases based on the public administration to whom the invoice is issued.

The obligation will start by 12 September 2023 and will be completed by January 2025, with the mandate to issue e-invoices to all the general state administrative bodies as follows:

• By September 2023, for contracts concerning the Ministries of Infrastructure and Transport, Digital Governance, Immigration and Asylum, the Municipality of Athens, the National Central Authority for Health Procurement (E.K.A.P.Y.), the National Central Procurement Authority of Ministry of Development and Investments, the Information Society S.A., the Athens University of Economics, "Attiko Metro S.A.", EYDAP S.A. and Egnatia Odos SA.
• By January 2024, for contracts concerning bodies of the rest of the Central Administration.
• By July 2024, for contracts concerning other bodies or authorities.
• By January 2025, businesses must issue e-invoices for all other expenses of the General Government invoiced from that date.

Generally, public contracts or expenses up to EUR 2,500 do not fall within the obligation to issue an electronic invoice.

To determine if you must issue an e-invoice on the B2G transaction, you shall refer to the start date of the contract agreement, instead of the date of invoice issuance.

The e-invoices issued to the public administration must follow the European e-invoicing standard, and Peppol specification (CIUS). Also, suppliers issuing e-invoices for the Greek public administration on behalf of their clients shall be only certified service providers.

If you are already issuing e-invoices on the B2B transactions in Greece, you shall verify if your service provider is also allowed to issue e-invoices B2G.

Finally, please consider that this obligation shall be encompassed with the obligation to report data via the Greek MyDATA platform for established companies.

Find here the official notice dated 12 April, 2023.