Greek e-invoicing file structure published
This article provides details on the format and official publications of Greek e-invoices. Also, a delay on the implementation date is expected (but not confirmed) due to Coronavirus.
As announced in our earlier news update, Greek e-invoicing is becoming mandatory in 2020. The initial deadline to introduce this new obligation was January 2020, but the implementation date is expected to be postponed. This delay has not been confirmed yet. If approved, on 1 July will start a voluntary period that ends on 1 October 2020, when all businesses must issue e-invoices and report them to the tax authorities in rea-time. By 31 October, all historic invoices should have been issued and reported electronically.
Structure of Greek e-invoicing files
The good news is that Greek invoices will abide by the proposed e-invoicing format in the European Directive is defined in EN16931-1, together with rules laid down by PEPPOL CIUS.
The Greek authorities published that Greek e-invoices must be issued by certified software companies that are established in Greece. There are several local requirements to be qualified to issue Greek e-invoices, including ISO certificates, AADE registration and technical specialist available on-premises.
E-invoices must be sent to MyData platform, where tax authorities will process all data and build accounting data for each taxpayer in Greece. You can access MyData and find resources about the APIrest technical documentation.
Additional resources on Greek electronic invoicing
The following documents and resources are already made available by the Greek tax authorities:
- Details of the e-invoicing standard can be found in this document published by the Greek tax authorities (in Greek).
- The official announcement is also available (in Greek) with details about the content and format required.
- Information about the obligations of service providers of Greek e-invoicing.