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E-invoicing mandate for B2B transactions as early as 2025

14 January 2025
Greece

On July 2, 2024, Greece requested authorization for a derogation from Articles 218 and 232 of Directive 2006/112/EC. This derogation would allow Greece to implement e-invoicing obligation for B2B transactions between taxable persons established in the country.   On January 13, 2025, the European Commission proposed to grant Greece permission to mandate e-invoicing within the business sector. This proposal includes an e-invoicing timeframe that could start as early as July 1, 2025, and continue to June 30, 2026.   Currently, Greece has a reporting regime that requires entities to transmit income and expense transaction data to the myDATA platform. Once...