Limited-scope invoice guidance and locale facts for Greece

Limited guidance reviewed

Document vocabulary and checks

Greece's sales-document taxonomy, five-year accounting-record baseline and current 2026 timologio/myDATA/provider electronic-invoicing boundary are reviewed from AADE. The complete ordinary Article 9 invoice particulars have not been pinned to a current primary official text in this pack, so it remains partial; issuer transition status, authentication, transmission, correction and transaction-specific VAT treatment remain case-specific or unimplemented.

Evidence snapshot: 5 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: ΦΠΑ (VAT). Business identifier labels: ΑΦΜ (Tax Identification Number).

• Guidance: AADE describes a sales invoice for sales of goods or services to entities and VAT transactions, retail receipts for private consumers, credit invoices for discounts/refunds/differences, simplified invoices up to EUR 100 or amendments that refer to an original, summary invoices for multiple supplies, and self-billing by the recipient. Select the artifact by recipient and transaction; this preview does not decide applicability.Evidence GR_AADE_SALES_DOCUMENTS · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Required when applicable: AADE says all accounting books and records must be safeguarded for five years after the end of the period, or for a longer time where another law requires it, in a form that permits search, display and printing or reproduction for audit.Evidence GR_AADE_ACCOUNTING_RETENTION · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: AADE's mandatory-electronic-invoicing timetable starts 2 March 2026 for the first revenue group and 1 October 2026 for remaining businesses, with the published transition condition. Official timologio/myDATA or licensed-provider flows issue and transmit in real time and return MARK; provider documents also use authority-linked QR verification. This preview does not issue or transmit through those channels, obtain MARK, or generate a provider-verifiable QR code.Evidence GR_AADE_MANDATORY_EINVOICE_FAQ, GR_AADE_TIMOLOGIO, GR_AADE_EINVOICE_PROVIDER · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.