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Regulatory framework for electronic delivery in Greece

10 September 2024
Greece

E-delivery was introduced into Greek tax legislation in 2014 under Law 4308/2014 Article 5 and further detailed by the Joint Decision of the Ministry of Finance and the Independent Authority of Public Revenues (IAPR) Α.1122/2024, along with Decision Α.1123/2024.   This framework outlines how companies must issue and transmit e-delivery documents using myDATA ERP solutions or e-invoicing service providers via the myDATA platform.   Two phases of e-delivery and its key aspects   There are two following phases for adopting e-delivery: Phase One – 1 December 2024: Issuing and sending e-delivery documents to myDATA, including notifying the recipient using their...