Borderless ambitions but national obstacles
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The e-invoice in Europe
Greece
Greece is introducing mandatory e-invoicing in phases during 2026. B2G invoices are already mandatory and follow EN 16931. B2B will become mandatory in two steps: large companies became subject to the requirement from 2 March 2026, others will follow from 1 October 2026, and it applies to domestic and non-EU transactions (EU transactions remain optional). Everything is validated via the national platform myDATA, which assigns the invoice a unique "MARK" number. B2C is not covered by the requirement.
The facts
Digital developments are moving fast and are accelerated by the ViDA reform, which makes e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
B2G
B2G invoicing is mandatory and has been in place since 2023–2025 (introduced in stages). B2G invoices must comply with EN 16931 and the Greek Peppol CIUS (Core Invoice Usage Specification). The invoice is first validated by myDATA and assigned a MARK, and is then sent via accredited Peppol Access Points to the relevant authority. Certain exemptions apply, for example for costs below EUR 2,500.
B2B/B2C
Mandatory B2B invoicing is being introduced during 2026 in two phases: Phase 1 took effect on 2 March for companies with revenue exceeding EUR 1 million (based on 2023 figures). Phase 2 applies from 1 October to all other domestic taxable entities. There is no mandatory requirement for e-invoicing for B2C transactions in Greece.
FORMAT
The myDATA/AADE schema is the national data format for reporting (classification codes, MARK number, QR code). Peppol BIS 3.0/the Greek Peppol CIUS is used specifically for B2G exchange via KED (Greece's Peppol authority).
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