> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoicing compliance in Greece

> Greece's mandatory e-invoicing requirements, EN 16931 implementation, and myDATA e-reporting obligations for B2B, B2C, and B2G transactions

<Card title="Greece's e-invoicing regulation timeline" size="20" icon="timeline" href="/timelines/greece" horizontal>
  View current and upcoming regulation  →
</Card>

<AccordionGroup>
  <Accordion title="🇬🇷 Invopop resources for Greece">
    |            |                                                                                                                                                                                                                                                   |
    | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/gr.svg" /> [Invoicing compliance in Greece](/compliance/greece)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/greece)                                                              |
    | Apps       | <Icon icon="https://assets.invopop.com/apps/ilyda/icon.svg" /> [ILYDA Greece](/apps/ilyda-greece)                                                                                                                                                 |
    | Guides     | <Icon icon="book" /> [IAPR Guide](/guides/gr-iapr)                                                                                                                                                                                                |
    | FAQ        | <Icon icon="square-question" /> [Greece FAQ](/faq/greece)                                                                                                                                                                                         |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [Greece Tax Regime](https://docs.gobl.org/regimes/gr)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Greece MyData Addon](https://docs.gobl.org/addons/gr-mydata-v1) |
  </Accordion>
</AccordionGroup>

## Executive summary

Greece mandates e-reporting through the **myDATA** (My Digital Accounting and Tax Application) platform, managed by the Independent Authority for Public Revenue (IAPR). This system requires businesses to report invoices and accounting data in real time, ensuring compliance with Greek tax regulations and enabling automatic generation of electronic accounting books.

Invopop has partnered with ILYDA to issue invoices in Greece. Each supplier must be registered with ILYDA to issue invoices on their behalf.

Starting in February 2026, companies with revenues exceeding €1 million in the 2023 fiscal year will be required to issue electronic invoices for domestic B2B transactions and transactions with companies from third countries (outside the European Union). All other businesses must comply by October 1, 2026. Consult our [Greece's e-invoicing regulation timeline](/timelines/greece) for an overview of upcoming regulation in Greece.

Greece's e-invoicing system is based on the **EN 16931** standard with CUIS extensions, requiring invoices in XML format. The system uses a hybrid infrastructure model combining public and private platforms, with centralized validation and tracking through myDATA.

Invopop provides comprehensive coverage for Greek invoicing through the ILYDA Greece app, as well as integrations with platforms like Stripe and Chargebee. This allows businesses to issue compliant EN 16931 invoices efficiently and manage white-label (B2B2B) operations.

## Greece

The [myDATA](https://www.aade.gr/en/mydata) (My Digital Accounting and Tax Application) platform is Greece’s standardized electronic invoicing and bookkeeping system, managed by the Independent Authority for Public Revenue ([IAPR](https://www.aade.gr/en)). This system enables businesses to report invoices and accounting data in real time, ensuring compliance with Greek tax regulations.

Starting in February 2026, companies with revenues exceeding €1 million in the 2023 fiscal year in Greece will be required to issue electronic invoices for the sale of goods and provision of services within the country, as well as for transactions with companies from third countries (outside the European Union). All other businesses will follow on October 1, 2026. Consult our [Greece's e-invoicing regulation timeline](/timelines/greece) for an overview of upcoming regulation in Greece.

<AccordionGroup>
  <Accordion title="EN 16931 (B2C, B2B, B2G)">
    EN 16931 is the European standard that defines the semantic data model for electronic invoices. It establishes a common structure and set of data elements to ensure interoperability across countries, systems, and sectors within the EU. The standard allows implementations in syntaxes like UBL or CII. Its goal is to simplify cross-border trade, reduce administrative costs, and support the digital transformation of public and private procurement across Europe.

    |                      |                                                                       |
    | -------------------- | --------------------------------------------------------------------- |
    | **Models**           | B2C, B2B, B2G                                                         |
    | **Format**           | EN 16931 + CUIS (XML)                                                 |
    | **Infrastructure**   | Hybrid: public and private platforms                                  |
    | **Model**            | Centralized                                                           |
    | **Scope & Deadline** | February 2026 for companies > €1M, Oct 2026 for all other businesses. |
    | **Agency**           | [IAPR](https://www.aade.gr/en)                                        |
    | **Invopop Support**  | [ILYDA Greece App](/apps/ilyda-greece)                                |

    <Card title="ILYDA Greece" icon="https://assets.invopop.com/apps/ilyda/icon.svg" href="/apps/ilyda-greece" horizontal>Get covered in Greece →</Card>
  </Accordion>
</AccordionGroup>

## E-reporting

E-reporting is the mandatory electronic submission of invoice data to tax authorities, usually in real time, for compliance and audit purposes. This enables tax administrations to monitor transactions and ensure VAT control as part of broader continuous transaction control (CTC) systems.

All companies resident in Greece (or in any event subject to local accounting requirements) have to comply with the system, with no threshold foreseen. The taxable person with a turnover of less than EUR 50.000 or issuing less than 50 invoices per year will be able to use a special data entry form, which allows them to manually upload invoice data on the myDATA web portal.

<AccordionGroup>
  <Accordion title="MyDATA (B2C, B2B, B2G)">
    myDATA is Greece's real-time electronic invoicing and reporting platform that digitizes accounting data for B2G, B2B, and B2C transactions. Companies must send transaction and accounting data to myDATA, which validates it and assigns a unique identifier (MARK). The system automatically generates electronic accounting books (a detailed book and a summary book) and is crucial for tax compliance.

    |                      |                                                                                                                                               |
    | -------------------- | --------------------------------------------------------------------------------------------------------------------------------------------- |
    | **Format**           | N 16931 + CUIS (XML)                                                                                                                          |
    | **Scope & deadline** | Greek taxpayers have been subject to real-time e-reporting regime since 2021, having to upload tax transactions and delivery notes to myDATA. |
    | **Invopop support**  | [ILYDA Greece App](/apps/ilyda-greece)                                                                                                        |

    <Card title="ILYDA Greece" icon="https://assets.invopop.com/apps/ilyda/icon.svg" href="/apps/ilyda-greece" horizontal>Get covered in Greece →</Card>
  </Accordion>
</AccordionGroup>

## Regulation

<AccordionGroup>
  <Accordion title="What is the process for public procurement?">
    The main eInvoice process flow scenario for public procurement is the following:

    1. Preparation of eInvoice data by the supplier/contractor and transmission to an eInvoicing service provider.
    2. The eInvoicing service provider validates invoice data before submitting it, using the respective Interoperability Centre services.
    3. The eInvoicing service provider reports and registers the eInvoice, for taxation reasons, to “MyData” application i.e. to a digital financial information application for taxation operated by the Independent Authority of Public Revenue in Greece.
    4. The eInvoicing service provider prepares the eInvoice based on the European standard semantic model, the national specification that derives from the Joint Ministerial Decisions, and the Peppol Business Interoperability Specification.
    5. The eInvoicing service provider submits the eInvoice to the access point of the Interoperability Centre through the Peppol network.
    6. The Interoperability Centre receives and validates the eInvoice, according to the European and national rules for eInvoicing,
    7. The Interoperability Centre routes the eInvoice to the competent contracting authority or competent IT system of the public body,
    8. The competent contracting authority and financial service handle the invoice according to their internal procurement and payment practices using one of the IT systems or web application mentioned in the previous section. The competent authorities send the appropriate messages regarding the status of the processing of the eInvoice through the Interoperability Centre and the eInvoicing service providers to the supplier/contractor.
  </Accordion>

  <Accordion title="What is the archival period for invoices in Greece">
    Greece requires archiving invoices during 5 years.
  </Accordion>

  <Accordion title="Supplier onboarding process">
    Invopop has partnered with ILYDA to issue invoices in Greece. Each supplier must be registered with ILYDA to issue invoices on their behalf. This involves:

    * Authorizing ILYDA as an electronic invoicing provider in Taxisnet.
    * Declaring ILYDA as invoice issuer in myDATA.
    * Signing a service provision agreement with ILYDA.
    * Please contact us via Slack or [support@invopop.com](mailto:support@invopop.com) whenever you need to onboard a new supplier. We will walk you through the process.

    Supplier registration is only possible in production. In the sandbox environment, your invoices must use a supplier with the tax ID code set to `177472438` which is the TIN of the test supplier pre-enabled in that environment.
  </Accordion>
</AccordionGroup>

## FAQ

**Compliance questions**

Greece

<AccordionGroup>
  <Accordion title="When does mandatory e-invoicing start in Greece?">
    B2G has been mandatory since 2023 (phased in by company size). B2B reporting through myDATA has been mandatory for all transactions since 2021. Full structured B2B e-invoicing is being phased in following EU ViDA timelines.
  </Accordion>

  <Accordion title="Who can act as a supplier in Greece?">
    Any entity with a Greek AFM (tax ID) registered with the IAPR. Foreign businesses operating in Greece need a Greek fiscal representative or a non-resident AFM.
  </Accordion>

  <Accordion title="What are the legal obligations for receiving invoices in Greece?">
    Recipients must classify each received invoice in myDATA (καταχώρηση) within the deadline matching their books. Standard archival is 5 years.
  </Accordion>

  <Accordion title="What periodic reporting obligations exist in Greece?">
    Monthly or quarterly VAT (Φ2) declarations, plus the annual VAT clearing return (Φ1). Withholding taxes have their own schedule. myDATA classification of issued and received invoices is continuous and feeds the periodic returns.
  </Accordion>

  <Accordion title="What invoice types are available for myDATA?">
    Greece's myDATA system uses a detailed set of invoice type codes that classify every transaction reported to the tax authority (IAPR). Each type has a numeric code (like `1.1` or `11.1`) and describes the nature of the transaction — whether it's a standard sale, a service, a credit note, a retail receipt, and so on.

    When using GOBL, many of these types are assigned automatically based on the invoice type and tags you set. For the rest, you can set the `gr-mydata-invoice-type` extension directly in the tax section of your invoice, using type `other`.

    ### Sales Invoices (1.x)

    | Code  | Description                                                   | GOBL Type  | Tags                    |
    | ----- | ------------------------------------------------------------- | ---------- | ----------------------- |
    | `1.1` | Sales Invoice                                                 | `standard` | `goods`                 |
    | `1.2` | Sales Invoice / Intra-community Supplies                      | `standard` | `goods`, `export`, `eu` |
    | `1.3` | Sales Invoice / Third Country Supplies                        | `standard` | `goods`, `export`       |
    | `1.4` | Sales Invoice / Sale on Behalf of Third Parties               | `standard` | `goods`, `self-billed`  |
    | `1.5` | Sales Invoice / Clearance of Sales on Behalf of Third Parties | `other`    | —                       |
    | `1.6` | Sales Invoice / Supplemental Accounting Source Document       | `other`    | —                       |

    ### Service Invoices (2.x)

    | Code  | Description                                                        | GOBL Type  | Tags                       |
    | ----- | ------------------------------------------------------------------ | ---------- | -------------------------- |
    | `2.1` | Service Rendered Invoice                                           | `standard` | *(default)* or `services`  |
    | `2.2` | Intra-community Service Rendered Invoice                           | `standard` | `services`, `export`, `eu` |
    | `2.3` | Third Country Service Rendered Invoice                             | `standard` | `services`, `export`       |
    | `2.4` | Service Rendered Invoice / Supplemental Accounting Source Document | `other`    | —                          |

    ### Credit Invoices (5.x)

    | Code  | Description                     | GOBL Type     | Tags |
    | ----- | ------------------------------- | ------------- | ---- |
    | `5.1` | Credit Invoice / Associated     | `credit-note` | —    |
    | `5.2` | Credit Invoice / Non-Associated | `other`       | —    |

    ### Retail / Simplified (11.x)

    | Code   | Description                                     | GOBL Type     | Tags                                 |
    | ------ | ----------------------------------------------- | ------------- | ------------------------------------ |
    | `11.1` | Retail Sales Receipt (ΑΛΠ)                      | `standard`    | `goods`, `simplified`                |
    | `11.2` | Service Rendered Receipt (ΑΠΥ)                  | `standard`    | `services`, `simplified`             |
    | `11.3` | Simplified Invoice                              | `standard`    | `simplified`                         |
    | `11.4` | Retail Sales Credit Note                        | `credit-note` | `simplified`                         |
    | `11.5` | Retail Sales Receipt on Behalf of Third Parties | `credit-note` | `goods`, `simplified`, `self-billed` |

    Additional codes exist for proof of expenditure (3.x), self-delivery / self-supply (6.x), contracts and rents (7.x, 8.x, 15.x, 16.x), expense / purchase records (13.x, 14.x), and accounting entries (17.x).
  </Accordion>

  <Accordion title="What if my business already uses another myDATA provider?">
    Greek regulation does not allow two myDATA providers to operate simultaneously for the same VAT number. If your business currently uses a different provider, you will need to switch to Invopop's provider (ILYDA) before issuing invoices through the platform.

    The regulatory restriction applies to simultaneous use of multiple providers, not to changing from one to another. See the [supplier registration](/guides/gr-iapr#register-a-supplier) section in our Greece guide for details on the onboarding process, or contact us via Slack or [support@invopop.com](mailto:support@invopop.com).
  </Accordion>

  <Accordion title="Are there special supplier obligations under myDATA?">
    Each AFM can have only one active myDATA provider at a time — switching providers requires deregistering the previous one in Taxisnet. The supplier must also declare its issuance branch (κλειδί χρήστη) and issuance series (σειρά).
  </Accordion>

  <Accordion title="What are the legal obligations for receiving invoices through myDATA?">
    Recipients must classify (χαρακτηρισμός) every issued invoice that lists them as counterpart, by the periodic return deadline. Failure to classify exposes the recipient to fines and discrepancies in IAPR's automated VAT reconciliation.
  </Accordion>

  <Accordion title="What reporting obligations does myDATA impose?">
    Continuous: every issued invoice transmitted in real time, every received invoice classified. Supplementary monthly/quarterly aggregations (e.g., E3 income statements) reconcile to myDATA totals automatically — discrepancies trigger IAPR queries.
  </Accordion>
</AccordionGroup>

More answers in our [Greece FAQ](/faq/greece) section

***

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