Businesses wishing to take advantage of the tax benefits of electronic invoicing must act quickly. The declaration of intent to use the new system must be submitted at least two months before the official start date of mandatory implementation — otherwise, they will lose the increased tax deductions provided by the new legal framework.

Under the draft bill titled “National Customs Code and Other Provisions – Pension Regulations”, electronic invoicing becomes mandatory for all businesses subject to Law 4308/2014 that conduct transactions with other businesses within Greece, with entities outside the EU, and with General Government bodies.

The new obligation covers invoices issued:

• for sales of goods or services to other businesses in Greece,
• for exports outside the EU,
• and for transactions with the public sector and General Government entities.

From the effective date onward, invoices for the above transactions must be issued exclusively electronically and sent either through certified e-invoicing providers (YPAAHES) or via the AADE’s own invoicing and submission platform.

The legislation also includes significant tax incentives for early adopters of e-invoicing, before it becomes mandatory:

• Expenses for purchasing equipment and software will be fully deductible from gross income, increased by 100%.
• Similarly, expenses related to generating, sending, and archiving e-invoices will be deductible with a 100% increase for the first year.

These incentives apply to expenses starting from fiscal year 2025, provided that the business declares participation in the system on time and starts issuing e-invoices before the mandatory date.

The authenticity and integrity of e-invoices will be guaranteed only through specific methods:

• via certified e-invoicing providers,
• through AADE’s platform,
• or using certified fiscal electronic mechanisms.

For transactions falling within the mandatory scope, other formats — such as EDI or simple digital signatures — will no longer be permitted.

For AADE, the new system is a key tool for:

• pre-filling VAT and E3 declarations,
• reducing VAT evasion,
• enabling real-time financial insight into businesses,
• and lowering administrative costs for both companies and the state.

Final details — including exact start dates, exemptions, and technical specifications — will be determined by ministerial decisions in the near future. Businesses that want to benefit from the tax incentives must act immediately, as the required declaration must be made two months before the system becomes compulsory.