Fiscal subject related
- Firstly, Greece’s Independent Authority of Public Revenue issued Decision No. 1170-2023, providing clarifications on the data transmission process on the myDATA platform.
- Greece’s Ministry of Finance published Law 5073/2023, which includes guidance on electronic data transmission, penalties for non-compliance, and e-invoicing.
- The AADE decision states that relevant legal entities must transmit certain data to the myDATA platform, with further guidance to be released soon.
- Entities issuing retail receipts through electronic cash registers will have their data automatically transmitted to the myDATA platform from April 1, 2024 (further details to be announced).
- Entities involved in the sale of electricity, gas, water, telecoms, etc., should transmit relevant data within two days of issuing their records until December 31, 2025.
- Invoices’ data should be transmitted by entities in businesses related to the sale of electricity, gas, water, etc., with the recipient transmitting it if the issuer fails to do so.
- A QR code is required in sales tax records issued via ERP programs or the AADE (IAPR) “Timologio” platform from January 1, 2024.
- In cases of technical connection problems, the relevant data must be transmitted within one day of the deadline (which has changed from the previous 2-day deadline).
Other news from Greece
Greee Plans to Allow Subsidies for Cash Registers and POS, Concerning the IRIS Direct Payment System

Greece is launching a subsidy program called "Digital Transactions" to help small and medium-sized businesses and freelancers upgrade their cash registers and POS systems in preparation for the expanded use of the IRIS payment system and upcoming electronic invoicing requirements. Read more
Greece Confirms Mandatory IRIS Payment Support for All Businesses by November 2025

Starting November 1, 2025, all businesses in Greece, both physical and online, will be required to accept payments via the IRIS system, alongside existing POS card payments. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Greece's AADE Published a Postponement of the Start Dates for the Digital Consignment Notes (Movement Documents)

Greece has postponed the mandatory start dates for digital consignment note reporting to the myDATA platform to give businesses more time to adapt. Read more
Greek authorities published a press release with further clarifications on digital consignment notes.

The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have simplified the process of issuing digital consignment notes. Starting April 1, 2025, businesses with gross revenues exceeding €200,000 or operating in specific sectors, such as energy products, pharmaceuticals, and building materials, must issue and transmit digital consignment notes. Read more
The Greek Ministry has published a new Code of Conduct on misleading discounts and offers.

Greece has introduced a new Code of Conduct to regulate discount and promotional pricing, ensuring transparency and consumer protection. Effective from March 12, 2025, the regulation mandates that any price reduction must be based on the lowest price the product was sold for in the past 30 days, eliminating misleading discount practices. Read more
Greece's plan for mandatory B2B e-invoicing: current status and potential delays

Greece's mandatory B2B e-invoicing is set to begin on July 1, 2025, but delays until 2026 are likely as businesses need more time to prepare. The system will integrate with the existing myDATA platform, enhancing tax compliance and facilitating pre-filled VAT returns. Read more