Greece VAT invoice requirements

Every Greek τιμολόγιο is reported to the tax authority AADE's myDATA platform, which gives it a MARK number. Since 2026 businesses invoicing other businesses issue e-invoices through AADE's own apps or a licensed provider.

Last checked November 2026Sources

Invoice: τιμολόγιο sales invoice
VAT number: EL + 9 digits [1]
Standard VAT rate: 24% [2]
Simplified invoice: €100 or less [5]
Keep invoices: 5 years [6]
E-invoicing: B2B e-invoices mandatory since 2026; myDATA reporting

What an invoice in Greece must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Greece adds:

MARK (Unique Entry Number): Every invoice issued through licensed e-invoicing software must show the MARK that myDATA assigns when the document is transmitted. [3]
QR code: An e-invoice must carry a QR code that lets the recipient check that it is authentic. [3]

VAT rates in Greece

On the islands of Leros, Lesvos, Kos, Samos and Chios the rates are cut by 30% (17%, 9%, 4%). From 1 January 2026 this also covers areas of up to 20,000 people in the North Aegean Region, Samothrace (Evros) and the Dodecanese. Rates are set by the VAT Code, Law 5144/2024. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Greece
Rate	Applies to (examples)
24%	Standard rate: everything without a lower rate
13%	Food, non-alcoholic drinks, catering, hotels, transport, medical supplies
6%	Medicines, books, electricity and natural gas, cinema tickets
4%	Specific items set case by case

Issuing and keeping invoices

Language: Retail receipts may be in any language; the tax authority may ask for a Greek translation (Law 4308/2014, art. 3(7), 5(17), 12(2)). [4]
When to issue: Issue the invoice no later than the 15th of the month after delivery or dispatch of the goods, or after the service is completed. A retail receipt to a consumer is issued at delivery or when dispatch starts. For goods delivered by a third party, the retail document may be issued by the end of the month after delivery. [5]
Simplified invoice (απλοποιημένο τιμολόγιο): A simplified invoice may be issued when the amount is €100 or less. [5]
Keeping invoices: Keep books and records for five years from the end of the tax period, or longer if other laws require it. [6]

E-invoicing in Greece

Greece reports every invoice to myDATA and has made B2B e-invoicing mandatory in two periods in 2026, larger businesses first. Retail receipts to consumers are outside the mandate.

2 March 2026
B2B: businesses with revenue above €1 million
First period of mandatory B2B e-invoicing under Decision A.1128/2025. Invoices must be issued through timologio, myDATAapp or a licensed e-invoicing provider; own ERP software alone is not an accepted method. [7]
In force
2 November 2026
B2B: all other businesses
Second period. From 2 Nov 2026 to 31 Jan 2027 businesses may move over gradually and still use other issuing methods, if they filed a Declaration of Commencement of Electronic Issuance (A.1112/2025) or a timologio declaration on time, with a start date no later than 1 Oct 2026. [7]
In force
In force
Real-time reporting to myDATA
Invoice data is reported to AADE's myDATA platform, which gives each document a MARK. [8]
In force

Good to know for Shopify sellers

Selling into Greece from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [10].

If an e-invoice is required and not issued, AADE treats it as if no invoice was issued at all, with penalties under the Tax Procedure Code. [7]
timologio is AADE's free app for issuing invoices in real time. [9]
A retail receipt must show the date, a sequential number, the supplier's VAT number, name and address, the gross amount including VAT, and the VAT rate. Greek invoicing rules apply to OSS users that have Greece as their Member State of identification. [4]

Make an invoice for Greece

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Paperly does not transmit invoices to myDATA or through a licensed Greek e-invoicing provider, so its PDFs carry no MARK. A business established in Greece issues its invoices through timologio, myDATAapp or a licensed provider.

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.