Greek VAT invoice requirements

Greek VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Greek invoices

Greek VAT invoices for goods must be issued at the latest one month after the taxable supply or dispatch of goods. For intra-community supply of goods invoices must be issued by the fifteenth day of the month following the taxable supply or dispatch of goods. For services the invoice must be issued at the time of the supply of the service or in the case of a continuous service when part of the service fee becomes due. In any case, an invoice must be issued in the same fiscal year as the delivery of the service or goods took place.

Invoices must be stored for six years. Greece, like all EU member states, now permits the use of electronic invoices under certain conditions.

Greek invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier
  • Full names and addresses of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • The measurement unit and price per unit, if applicable
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate applied, and the amount of VAT
  • Any taxes, duties, contributions or charges payable to the Greek State or third parties
  • Discounts or rebates granted
  • Full details and registration number of fiscal representative, if applicable
  • Details to support zero VAT – export, reverse charge or intra-community supply
  • The total, gross value of the invoice

Invoices can be issued in any language but the Greek tax authorities may ask for a translation.

Latest Greek news

Greece primes for VAT e-invoice 2020

August 05, 2019

The Greek Finance Ministry is to launch a pilot of its proposed e-invoice regime in the second quarter of 2019. The plan is to require real-time invoice clearing by VAT registered businesses for B2B and potentially B2C invoices from 1 January 2019. In addition, all taxpayers will be required to keep their accounting records digitally.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.