Invoice Template for Greece

To ensure compliance with Greek regulations, your invoice template must include specific mandatory fields. These include the date of issuance, a unique, sequential invoice number, and the full names and addresses of both the supplier and the customer. Crucially, the VAT numbers for both parties are required for B2B transactions. You'll also need a full description of the goods or services provided, including quantities and unit prices where applicable, the net taxable value, the applicable VAT rate, and the total VAT amount. Common mistakes to avoid include missing VAT numbers, incorrect VAT rates, or failing to issue the invoice within the stipulated timeframe—typically one month after the supply for goods, or at the time of service for continuous services. From January 1, 2024, it's also mandatory to include a QR code on any PDF documents shared.

Correctly filling out your Greek invoice template, especially regarding VAT, is critical for accuracy and compliance.

• Supplier and Customer Details: Begin by accurately entering your business's name, address, and Greek VAT identification number (starting with "EL" followed by nine digits). Do the same for your customer, ensuring their VAT number is included for B2B transactions.
• Invoice Identification: Assign a unique, sequential invoice number and clearly state the invoice issuance date. If different, also include the date of supply.
• Goods/Services Description: Provide a detailed description of each item or service, including quantity, unit of measure, and price per unit.
• VAT Calculation: Apply the correct VAT rate to the net value of each item. Greece has a standard VAT rate of 24%, with reduced rates of 13%, 6%, and 4% for specific goods and services. For example, as of July 1, 2024, a 13% reduced rate applies permanently to taxi passenger transport services and certain takeaway beverages. Clearly show the net value, VAT rate, VAT amount, and the total gross value for each line item and for the entire invoice.
• Special Cases: If the supply is VAT-exempt or subject to the reverse charge mechanism, cite the relevant regulation.

Finding and customizing a compliant invoice template for Greece involves understanding the evolving e-invoicing landscape. While traditional PDF or Word templates are available, Greece is moving towards mandatory B2B e-invoicing via the myDATA platform. Large companies (with revenues exceeding €1 million in 2023) must comply with mandatory e-invoicing from March 2, 2026, with a gradual implementation period until May 3, 2026. All other businesses will follow from October 1, 2026.

• Compliance: Ensure it adheres to the European standard EN 16931 and includes all mandatory Greek fields. For B2G transactions, the Peppol BIS Billing 3.0 format with a Greek CIUS is required.
• Format: Look for templates that can generate structured electronic documents (XML format) as paper and PDF invoices may not meet legal requirements under the mandatory e-invoicing regime.
• Customization: Choose a template that allows you to easily add your company logo, banking details, and specific terms and conditions.
• myDATA Integration: For future-proofing, consider solutions that integrate directly with the myDATA platform or work with certified e-invoicing service providers, as all businesses are required to transmit accounting data to myDATA. The Independent Authority for Public Revenue (AADE) oversees this system.