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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Greece — myDATA, AADE, mandatory e-tickets

Greece operates myDATA (my Digital Accounting and Tax Application), a national real-time fiscal reporting platform run by the AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Independent Authority for Public Revenue). Universal since 1 October 2020 for every ΦΠΑ (VAT) taxpayer, myDATA is not a prior-clearance system — it is post-fact reporting. FIM (Φορολογικός Ηλεκτρονικός Μηχανισμός, fiscal cash registers) must be online since 2024.

Regulatory timeline

  • 2014 — Law 4308/2014 ELOT. "Νόμος 4308/2014" on the Ελληνικά Λογιστικά Πρότυπα (Greek Accounting Standards) modernises the accounting framework and authorises dematerialisation of books and invoices. ELOT (Hellenic Standardisation Organisation) simultaneously publishes the first Greek XML specifications.
  • 2018 — AADE created. The Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Independent Authority for Public Revenue, AADE) succeeds the General Secretariat for Public Revenue and takes over the work on a national platform for electronic transaction transmission.
  • 30 October 2019 — A.1138/2020. Joint decision by the Ministry of Finance and AADE defining the scope and architecture of myDATA (my Digital Accounting and Tax Application), published in the Government Gazette (ΦΕΚ Β' 2470/2020).
  • 20 July 2020 — myDATA in production. The mydata-rest.aade.gr portal goes live. Voluntary pilot phase: the first Greek ERPs start transmitting bookkeeping records.
  • 1 October 2020 — Universal obligation. All ΦΠΑ (VAT) taxpayers must transmit their documents to myDATA. The transmission is post-fact: this is not a prior-clearance system like Italy's SdI.
  • 1 January 2024 — Mandatory B2G via PEPPOL. Implementation of EU Directive 2014/55: invoices to Greek public administration must be EN 16931 (UBL or CII) over PEPPOL. Platform: "Φορέας Έκδοσης".
  • 2025-2026 — Universal B2B e-invoicing mandate. Greece obtained an EU Commission derogation (Decision 2024/1170) to make B2B electronic invoicing mandatory. Phased entry: large taxpayers 2025, generalisation 2026.

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of the Greek e-invoicing and EDI ecosystem — the pioneering reforms (myDATA universal e-books 2020-2021, B2G mandate via accredited providers 2023-2024, B2B mandate 2025-2026 under EU derogation, ViDA 2030 alignment), the technical specifications (AFM + GEMI identifiers, FPA VAT regimes, myDATA classification, provider-cleared architecture), and the real-world B2B usage that long pre-dates and complements EU regulation (retail EANCOM Sklavenitis/AB/Lidl, industrial verticals HELLENiQ/Motor Oil/TITAN/Metlen).

Pioneering reforms

  • myDATA — universal electronic books (2020-2021) · Greek electronic-books platform operated by AADE. Mandatory transmission of income (1 Oct 2021) and expenses to the tax administration. Post-fact model, MARK + QR return. Framework A.1138/2020 (Law 4389/2016 for AADE).
  • B2G mandate — accredited providers (2023-2024) · Mandatory B2G e-invoicing via accredited providers (paroxoi ilektronikis timologisis), rolled out in tiers since 2023. Transposes 2014/55/EU, Law 4972/2022, A.1035/2023. EN 16931 format, PEPPOL transport, dual myDATA output.
  • B2B mandate 2025-2026 (EU derogation) · Mandatory B2B e-invoicing enabled by a derogation from Art. 218/232 of the VAT Directive 2006/112/EC, approved by the EU Council. Tiered rollout 2025-2026 on the myDATA + accredited-provider foundation. ViDA 2030 horizon.
  • myDATA and ViDA 2030 — real-time DRR · Alignment of the post-fact myDATA model with ViDA and its DRR pillar (Digital Reporting Requirements), with the 1 July 2030 cross-border deadline. Convergence of national tempo toward intra-EU near-real-time, EN 16931 format.

Technical specs

  • AFM (9-digit tax ID) + GEMI (registry) · AFM: 9-digit tax number with checksum (powers-of-2 weights, modulo 11). EU VAT prefixed EL (not GR!). GEMI: commercial registry (Law 3419/2005, Law 4635/2019). AFM = identification key for myDATA and PEPPOL.
  • VAT (FPA) regimes — 24 / 13 / 6% and island rates · Standard FPA 24%, reduced 13% (food, hospitality), super-reduced 6% (medicines, books). Historical Aegean-island discount (-30%), largely abolished since 2016. Reverse charge. Law 2859/2000 (VAT Code).
  • myDATA — classification, characterisation, channels · Expert deep-dive: invoice types (invoiceType), income/expense classification (E3_* codes, category1_*/category2_*), characterisation toward the E3 form, channels (ERP/API, timologio, form, FIM cash registers). Versioned AADE schema.
  • Accredited providers — timologio, provider-cleared · Provider-cleared architecture: the invoice is sealed and transmitted by an AADE-accredited provider, then reported to myDATA (MARK). Free timologio app for SMEs. Historical tax incentives (depreciation, statute of limitations).

Real-world B2B usage

  • Retail EDIFACT — Sklavenitis, AB, Lidl, Masoutis · EANCOM (the GS1 EDIFACT subset) between grocery retail (Sklavenitis, AB Vasilopoulos / Ahold Delhaize, Lidl Hellas, Masoutis, My market / Metro AEBE, Kritikos) and its suppliers. ORDERS/DESADV/INVOIC, GLN + GTIN, GS1 Hellas.
  • Industrial EDI — HELLENiQ, Motor Oil, TITAN, Metlen · HELLENiQ ENERGY (ex-Hellenic Petroleum), Motor Oil Hellas, TITAN Cement, Metlen (ex-Mytilineos, aluminium), Coca-Cola HBC, Viohalco. EDIFACT (ORDERS/DESADV/INVOIC) over OFTP2/AS2, per-account profiles, myDATA reporting (AFM, MARK).

Technical schema

myDATA is not a clearance system per invoice like Italy's SdI or France's PPF. It is a real-time tax reporting platform that receives a taxpayer's accounting and fiscal records after issuance (or before payment), and turns them into "Ηλεκτρονικά Βιβλία" (electronic books) directly used for pre-filling tax returns.

Three feed channels run in parallel:

  • ERP REST API — direct call to mydata-rest.aade.gr from the taxpayer's accounting system, authenticated by a Username/Subscription Key pair.
  • Privately accredited e-invoice provider (Πάροχος) — AADE-accredited third party that issues, signs and transmits to myDATA on the taxpayer's behalf. Accredited vendors carry a legally recognised fiscal digital signature.
  • FIM — Φορολογικός Ηλεκτρονικός Μηχανισμός: certified fiscal cash register connected in real time to myDATA for B2C and retail. Mandatory "FIM online" upgrade since 2024.

Identifiers:

  • AFM (Αριθμός Φορολογικού Μητρώου) — 9 digits, national tax identifier.
  • PEPPOL schemeID: 9933 for GR:VAT (EL + 9 digits).
  • MARK: unique 15-digit identifier returned by myDATA after document acceptance — proof of registration.
xmlgr-mydata-invoice-snippet.xml
<?xml version="1.0" encoding="UTF-8"?>
<InvoicesDoc xmlns="https://www.aade.gr/myDATA/invoice/v1.0">
  <invoice>
    <issuer>
      <vatNumber>123456789</vatNumber>
      <country>GR</country>
      <branch>0</branch>
    </issuer>
    <counterpart>
      <vatNumber>EL999999990</vatNumber>
      <country>GR</country>
      <branch>0</branch>
    </counterpart>
    <invoiceHeader>
      <series>A</series>
      <aa>142</aa>
      <issueDate>2026-05-19</issueDate>
      <invoiceType>1.1</invoiceType>
      <currency>EUR</currency>
    </invoiceHeader>
    <paymentMethods>
      <paymentMethodDetails>
        <type>3</type>
        <amount>248.00</amount>
      </paymentMethodDetails>
    </paymentMethods>
    <invoiceSummary>
      <totalNetValue>200.00</totalNetValue>
      <totalVatAmount>48.00</totalVatAmount>
      <totalGrossValue>248.00</totalGrossValue>
    </invoiceSummary>
  </invoice>
</InvoicesDoc>

Submission flow

The myDATA flow is post-fact: the invoice is issued by the seller, transmitted to the buyer through their preferred channel (paper, PDF, bilateral EDI, PEPPOL), then both parties upload their views into myDATA — the seller's ("Έσοδα", revenue) and the buyer's ("Έξοδα", expenses).

textgr-mydata-flow.txt
┌──────────────┐    ┌──────────────┐    ┌──────────────────────┐
│ Seller GR    │──> │ Buyer GR     │    │ AADE myDATA          │
│ (ERP/POS)    │    │ (ERP)        │    │ mydata-rest.aade.gr  │
└──────┬───────┘    └──────┬───────┘    │                      │
       │                   │            │ ┌─────────────────┐  │
       │ revenue (Έσοδα)   │            │ │ Ηλεκτρονικά     │  │
       └───────────────────┼───────────>│ │ Βιβλία          │  │
                           │            │ └─────────────────┘  │
                           │            │                      │
                           │ expenses (Έξοδα)                  │
                           └────────────>                      │
                                        └──────────────────────┘

myDATA document categories (invoiceType field):

  • Type 1.x — Τιμολόγια Πώλησης: domestic sales invoices (1.1, 1.2 intra-EU, 1.3 outside EU, 1.4 triangular intra-EU export, 1.5 service supplies).
  • Type 2.x — Τιμολόγια Παροχής Υπηρεσιών: service-supply invoices (2.1 domestic, 2.2 intra-EU, 2.3 export, 2.4 without VAT).
  • Type 5.x — Στοιχεία Λιανικής: B2C documents (5.1 retail receipt, 5.2 simplified retail receipt).
  • Type 11.x — Αυτο-Τιμολογήσεις: self-assessments and internal records (11.1 service self-assessment, 11.2 goods self-assessment, 11.3 reclassification, 11.4 transfer, 11.5 sample, 11.6 gift).
  • Type 8.x — Έγγραφα Μη Στοιχεία: non-fiscal records (8.1 payroll, 8.2 depreciation, 8.3 contracts, 8.4 miscellaneous fiscal).

Validation

  • AADE myDATA portal: aade.gr/mydata — REST API documentation, submission console, public statistics.
  • REST API spec: XSD schemas and Postman examples published by AADE.
  • Production endpoint: https://mydatapi.aade.gr/myDATA/RequestDocs; sandbox https://mydatapi.aade.gr/myDATA/SendInvoices (parameter environment=devmydata).
  • Accredited Πάροχοι: public list of "Πάροχοι Ηλεκτρονικής Τιμολόγησης" published by AADE, monthly updates. Onboarding via A.1258/2020.
  • PEPPOL validator: peppol.helger.com for cross-border UBL and B2G flows.

Common pitfalls

  1. Misleading "real time" transmission window. myDATA requires "near real-time" transmission but in practice accepts up to the end of the following month for the current month's records (rule eased since A.1090/2022). ERP marketing often calls this "real-time clearance": it is inaccurate — myDATA is post-fact.
  2. MARK mandatory for buyer's VAT deduction. Without a MARK returned by myDATA, the buyer cannot deduct input VAT. If the seller has not transmitted (or has been rejected), the buyer may push a χαρακτηρισμός (characterisation) on their expense view to preserve their deduction right.
  3. FIM offline no longer tolerated. Since 1 January 2024, every FIM (fiscal cash register) must be connected online to myDATA. Legacy "offline" FIMs that uploaded at end-of-month are now out of compliance and trigger a fixed fine.
  4. Island ΦΠΑ 4% / 9% / 17%. Several Greek islands (Chios, Leros, Lesbos, Samos, Kos) apply reduced ΦΠΑ rates (4%, 9%, 17% instead of the mainland 6%, 13%, 24%). The vatCategory field must explicitly use codes 5 and 6 (island), not 1, 2, 3 (mainland).
  5. Παροχέας vs Πάροχος confusion. Παροχέας = service provider in the VAT sense. Πάροχος = AADE-accredited e-invoicing provider. The two are written differently in Greek (Πα-ρο-χέ-ας vs Πα-ρο-χος), but the Western Latin transliterations ("parocheas" / "parochos") are confusable in international contracts.