Greece Simplifies VAT Rules With Mandatory Electronic Invoicing for Businesses
The European Commission has given Greece the green light to temporarily deviate from certain VAT Directive rules. The decision, COM (2025) 4, allows Greece to introduce specific measures differing from Articles 218 and 232. This authorization is effective from July 1, 2025, until June 30, 2026, or the implementation of a new VAT directive for the digital age.
Greece is now authorized to accept electronic invoices issued by local taxable persons without the need for recipient acceptance. This means businesses in Greece can use an invoice generator to create electronic invoices, and they don't need approval from their customers, also based in Greece, to do so.
The decision also allows Greece to notify the European Commission of the national measures it uses to implement these specified derogations. However, the name of the minister or head coordinating this process remains unknown at this time.
Greece has been granted a temporary exemption from certain VAT Directive rules. This allows for the exclusive use of electronic invoices by local taxable persons, simplifying business operations. The decision is set to last until mid-2026, or until a new directive on VAT rules for the digital age is adopted.
