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Proposed Council Implementing Decision Authorizing Greece to Impose Mandatory E-Invoicing

15 January 2025

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Proposed Changes

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Greece-European Union

A proposal for a Council Implementing Decision was published on 13 January 2024 that would authorize Greece's derogation from Articles 218 and 232 of the VAT Directive (2006/112/EC) to be able to impose mandatory electronic invoicing (e-invoicing) for transactions between taxable persons established in Greece (B2B transactions). The authorization was requested by Greece in a letter registered on 2 July 2024. As explained in the proposed decision, entities are obliged to keep accounting records, in accordance with the Greek legislation, and must transmit income and expense transaction data to the myDATA platform. Currently, there are different channels that can be...