Key Features for Greek E-Invoicing Compliance
To ensure compliance with Greek e-invoicing regulations, your software must support several key features. Mandatory e-invoicing for B2B transactions is being phased in, with large taxpayers (2023 revenues exceeding €1 million) required to comply by March 2, 2026, and a transition period until May 3, 2026. All other businesses must follow suit by October 1, 2026, with a transition until December 31, 2026. This mandate applies to domestic B2B transactions and exports to non-EU countries.
A crucial element is the Unique Invoice Identifier (MARK), assigned by the myDATA platform upon successful reporting, which must appear on the final invoice. Additionally, invoices generated through commercial ERP systems or the AADE's "timologio" application need a QR code. This code provides a link to the myDATA platform for direct verification of the invoice. Finally, robust archiving capabilities are essential, as invoices and accounting records must be stored in their original structured format (XML/JSON) for at least five full years from the end of the fiscal year.