Greece: Parliament passes bill on B2B e-invoicing mandate

Greece's parliament on July 25, 2025, passed a new bill titled “National Customs Code and Other Provisions – Pension Regulations,” which includes, provisions mandating electronic invoicing (e-invoicing) for business-to-business (B2B) transactions. The requirement would apply to Greek entities conducting domestic B2B transactions under Greek Law 4308/2014 (“Greek accounting standards”), exports to B2B customers established in non-EU destinations, and transactions related to the execution of public contracts, as well as the invoicing of other expenses of general government entities.

The Independent Authority for Public Revenue (IAPR) is expected to issue a decision on the format of the e-invoicing template, in accordance with the European standard for e-invoicing, as well as on the procedures for its receipt and processing, the interoperability and connectivity requirements with IAPR’s integrated information systems, and any other necessary technical or specific matter related to the e-invoicing template.

According to the bill, Greek liable entities would issue their e-invoices either through authorized private e-invoicing providers or through IAPR’s application for the Issuance and Transmission of Invoices, accessible through the website of IAPR, which confirms the authenticity of origin and the integrity of the content of the e-invoices. Incentives are available for Greek entities that opt to adopt e-invoicing as the exclusive method for issuing their invoices prior to its mandatory implementation.

B2G e-invoicing is already mandatory in Greece and the country also obtained authorization from the EU commission to impose a B2B e-invoicing mandate.

For further information, contact a KPMG tax professional:

Ioannis Protopapas | iprotopapas@kpmg.gr

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com