Greece Einvoice

Exemptions from myDATA compliance

There is no turnover threshold -- all taxable entities must comply. Small entities issuing very few documents can use the Special Data Entry Form instead of software integration.

myDATA XML schema description

myDATA uses a proprietary XML schema defined by AADE, not UBL or CII. The current schema version is governed by AADE technical specifications.

myDATA XML Schema Components

| Schema Component | File | |---|---| | Invoice document | `InvoicesDoc.xsd` | | Expense classification | `expensesClassification.xsd` | | Income classification | `incomeClassification.xsd` | | Response | `response.xsd` | | Detailed invoice (for providers) | `InvoicesDoc_detailed.xsd` | | Delivery notes | `RegisterTransfer.xsd`, `GetDeliveryStatusResponse.xsd` |

Current API versions

Current API versions: v1.0.12 (for ERP/provider) and v2.0.1 (with digital delivery notes).

B2G e-invoicing format

For B2G transactions, Greece uses EN 16931 with Peppol BIS Billing 3.0 (UBL 2.1 XML), transmitted via the Peppol network. The data also flows into myDATA for electronic book purposes.

Key Data Elements (myDATA Schema)

| Element | Description | |---|---| | `invoiceHeader` | Invoice type, series, AA (sequential number), issue date, currency | | `issuer` | Supplier AFM, country, branch | | `counterpart` | Buyer AFM, country, branch (for B2B) | | `paymentMethods` | Payment method type, amount, payment info | | `invoiceDetails` | Line items: line number, net value, VAT category, VAT amount, classification codes | | `invoiceSummary` | Total net value, total VAT amount, total withheld amount, total gross value | | `taxesTotals` | Tax type, tax category, underlying value, tax amount | | `invoiceClassification` | Income/expense classification type and category per line |

Fields Required on Every Greek Invoice

| Field | Description | |---|---| | Issuer AFM (ΑΦΜ) | Greek tax identification number | | Issuer name and address | Full legal name, DOY (tax office) | | Issuer DOY (ΔΟΥ) | Tax office of the issuer | | Buyer AFM | Required for B2B; "retail" indicator for B2C | | Invoice series and number | Unique sequential identifier | | Invoice date | Date of issuance | | Invoice type | myDATA type code (e.g., 1.1 = Sales Invoice, 2.1 = Service Invoice, 5.1 = Credit Invoice) | | MARK (Μ.ΑΡ.Κ.) | Unique Registration Number from AADE -- mandatory on the issued document | | QR code | Encodes the MARK verification URL; mandatory on printed/PDF invoices | | Description of goods/services | Line-level detail | | Quantity and unit | Per line item | | Net value per line | Before VAT | | VAT category and rate | Per line (code + percentage) | | VAT amount per line | | | Income classification | Revenue type and category code per line | | Total net value | Sum of line net values | | Total VAT | Sum of line VAT amounts | | Total gross value | Net + VAT | | Payment method | Cash, bank transfer, card, cheque, etc. | | Withholding tax | If applicable (type, rate, amount) | | Stamp duty | If applicable | | Fees/charges | If applicable |

MARK definition and role

The MARK is the critical fiscal identifier. It is: Assigned by AADE upon successful data transmission to myDATA; A unique numeric registration number (long integer); Required on the invoice before delivery to the buyer; Used to generate the QR code verification URL. Without a valid MARK, the document is not fiscally recognized under Greek law.

QR Code sources by channel

| Channel | QR Code Source | |---|---| | E-invoicing provider | `downloadingInvoiceUrl` returned by the provider, supporting `/pdf`, `/myDATA`, `/EN16931` endpoints | | ERP (direct API) | `qrCodeUrl` returned by the `SendInvoices` API call |

myDATA REST API details

| Component | Detail | |---|---| | API type | RESTful web services | | Authentication | AADE user credentials (AFM + API key) or e-invoicing provider credentials | | Environment URLs | Production: `mydata-api.aade.gr`; Testing: `mydata-dev.aade.gr` | | Key methods (ERP) | `SendInvoices`, `SendExpensesClassification`, `SendIncomeClassification`, `RequestDocs`, `RequestTransmittedDocs`, `CancelInvoice` | | Key methods (Provider) | Same as ERP plus `SendInvoices` with provider signature block | | Response | MARK (on success) or error codes (on failure) | | Real-time requirement | Transmission should occur at or near the time of invoice issuance |

Handling loss of connection to myDATA during invoice issuance

If the connection to myDATA is lost during invoice issuance, the transaction continues normally. The invoice is issued with a "loss of connection" indicator and transmitted with a slight delay. The MARK is obtained shortly after connectivity is restored.

AADE validation checks on SendInvoices

XML schema validation against the current InvoicesDoc XSD version; AFM validation for issuer and counterpart; Invoice type code validity (must match allowed type codes); Classification code validity (income/expense codes must exist in the designation combinations); Tax category and rate consistency; Arithmetic validation (line totals, VAT calculations, summary totals); Duplicate detection (same series/AA from the same issuer).

Pre-submission validation checks

Validate XML locally against the current InvoicesDoc.xsd before API call; Verify AFM validity using AADE's public AFM verification service; Confirm income classification codes match the designation combinations spreadsheet (published by AADE); Ensure all line items have valid VAT category codes; Verify arithmetic: sum of line net values = total net value; sum of line VAT = total VAT.

Common Rejection Reasons

| Reason | Detail | |---|---| | Invalid AFM | Issuer or counterpart AFM fails check-digit validation or is inactive | | Schema violation | XML does not conform to the current InvoicesDoc.xsd | | Invalid invoice type | Type code not recognized or not applicable for the transaction | | Classification error | Income or expense classification code invalid or mismatched with invoice type | | Arithmetic mismatch | Line totals do not sum to invoice summary values | | Duplicate submission | Same series/AA already has a MARK for this issuer | | Invalid VAT rate | Rate does not match the declared VAT category |

Greek VAT Rates (2026)

| Rate | Mainland | Aegean Islands (reduced jurisdiction) | |---|---|---| | Standard | 24% | 17% | | Reduced | 13% | 9% | | Super-reduced | 6% | 4% |Annex to Greek VAT Code (Law 2859/2000)

Aegean island reduced rate scope

Aegean island reduced rates apply to specific islands listed in Annex to Greek VAT Code (Law 2859/2000).Annex to Greek VAT Code (Law 2859/2000)

VAT rounding rules

VAT amounts calculated per line, rounded to 2 decimal places (EUR cents). Summary totals are the sum of rounded line-level amounts. myDATA validates arithmetic consistency with a tolerance of ±0.01 per line.

Multi-rate invoice handling

Each VAT rate appears as a separate element in the `taxesTotals` section. Line items must each declare their own VAT category and rate. Mixed-rate invoices are fully supported.

Withholding tax types

Greek invoices frequently include withholding tax (παρακράτηση φόρου). Withholding types include: Income tax withholding (e.g., 20% on professional services); Solidarity contribution (where applicable); Stamp duty (χαρτόσημο). These are declared in the `taxesTotals` element with specific tax type codes.

Income classification requirement

Every invoice line must carry an income classification code. The designation combinations are published by AADE in a spreadsheet and map invoice types to allowed classification categories.

Common income classification categories

| Code | Category | |---|---| | category1_1 | Revenue from sale of goods | | category1_2 | Revenue from sale of products | | category1_3 | Revenue from provision of services | | category1_5 | Revenue from sale of goods/services on behalf of third parties | | category1_7 | Revenue from subsidies/grants |

Archiving Requirements

| Requirement | Detail | |---|---| | Retention period | 5 years from the end of the fiscal year (general rule under Greek Accounting Standards, Law 4308/2014); extended to 6 years for VAT purposes; indefinite if litigation is pending | | Format | Electronic format; myDATA data is maintained on AADE servers; businesses must retain their own records | | MARK record | The MARK and associated QR code URL must be retained with the invoice | | Accessibility | Must be available for tax audit within 48 hours of request | | E-invoicing provider records | Providers must maintain all transmitted data and make it available to both issuer and AADE | | Integrity | No modification to issued documents; corrections via credit notes or modification invoices | | AADE platform | myDATA retains all transmitted data; businesses can query their electronic books via the API |

myDATA Penalty Framework

| Violation | Penalty | |---|---| | First violation (failure to transmit or late transmission) | 50% of the VAT amount on the untransmitted documents, minimum EUR 250 | | Repeat violation | 100% of the VAT amount | | Failure to transmit data for an entire period | EUR 2,500 per month of non-compliance | | Discrepancy between myDATA and VAT return | Triggers automatic audit; potential reassessment of VAT + 50% surcharge |Law 5073/2023, updated by Law 5222/2025

AADE cross-check sources and audit trigger

AADE actively cross-references myDATA electronic books against: VAT returns (Φ2/periodic and annual); Income tax declarations; Third-party data (banks, card payments). Businesses with zero VAT declarations but active myDATA data face targeted audits. In 2025, AADE identified approximately 400 businesses with zero-turnover declarations despite active transaction data in myDATA.

Additional consequences of non-compliance

Untransmitted invoices are not fiscally valid -- buyers cannot claim VAT deductions. AADE may impose precautionary tax assessments based on myDATA data alone. Persistent non-compliance triggers classification as high-risk taxpayer.

myDATA feeds into VAT return preparation

myDATA electronic books are the primary source for VAT return preparation. AADE pre-fills VAT return data from myDATA. The taxpayer must reconcile any differences between their accounting records and the myDATA data before filing.

Expense classification and input VAT deductibility

Buyers must classify received invoices in myDATA as expenses with the appropriate classification codes. This classification determines: Deductibility of input VAT; Allocation to the correct income tax expense category; Reconciliation with the VAT return. Buyers who do not classify counterpart invoices within the deadline risk having AADE auto-classify them.

myDATA feeds into income tax return

Income data transmitted to myDATA feeds into the annual income tax return. AADE cross-references declared revenue against myDATA totals. Significant discrepancies trigger audit procedures.

B2G transaction flow via Peppol to myDATA

For B2G transactions, the e-invoice travels via Peppol to the public entity. The invoice data is simultaneously transmitted to myDATA. The public entity's payment system references the myDATA MARK.

POS transmission via electronic tax registers

POS transactions from electronic tax registers (EAFΔΣΣ) are transmitted to myDATA as retail income. This data feeds into both VAT returns and income tax declarations.