Electronic invoicing for B2G (Business-to-Government) transactions is now mandatory, with its gradual introduction based on the Ministerial Decision 52445ΕΞ2023/4-4-2023. Specifically, this obligation applies:
- From September 12, 2023, for contracts concluded and executed by specific Ministries and other public entities.
- From January 1, 2024, for contracts by Central Government bodies.
- From June 1, 2024, for contracts by other authorities outside of Central Government.
- From January 1, 2025, for other General Government expenses.
Suppliers who have opted for electronic invoicing services and have submitted the relevant declaration to the Tax Administration are required to issue exclusively electronic invoices.
Exceptions to the Obligation for Electronic Invoicing:
- Contracts that fall under Law 3978/2011 and involve confidential matters or require special security measures.
- Contracts executed abroad.
- Transactions governed by international organizations, treaties, or intergovernmental agreements.
- Contracts for the procurement of military supplies through international military sales.
- Contracts between public sector entities and concession contracts.
- Low-value contracts and other expenses up to €2,500.
In cases where electronic invoicing is mandatory for B2G transactions, the obligation also applies to transmitting B2B transaction invoices to the myDATA platform through certified electronic invoicing providers.
For more information, visit EY and the General Secretariat for Information System.
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