Greece’s parliament approved a new bill titled “National Customs Code and Other Provisions – Pension Regulations” on 25 July 2025, which introduces mandatory electronic invoicing (e-invoicing) for business-to-business (B2B) transactions.
This requirement covers Greek companies involved in domestic B2B deals under Greek accounting standards (Law 4308/2014), exports to B2B customers outside the EU, public contract transactions, and invoicing of other government-related expenses.
The Independent Authority for Public Revenue (IAPR) will define the e-invoicing template format based on the European standard and establish procedures for invoice reception, processing, system interoperability, and connectivity. Greek businesses must issue e-invoices either through approved private e-invoicing providers or via IAPR’s online platform, which verifies the authenticity and integrity of invoices. Early adopters of e-invoicing will receive incentives ahead of the mandatory rollout.
Greece has already enforced mandatory e-invoicing for business-to-government (B2G) transactions and has secured approval from the European Commission to extend the mandate to B2B transactions.
