By virtue of Decision No. 100792 EX 2025 (Government Gazette Β’ 2988/17.06.2025), a new extension has been granted for the implementation of mandatory e-invoicing in transactions between economic operators and the General Government.
New Start Date
The commencement date for the obligation to submit e-invoices for expenses not falling under Laws 4412/2016, 4413/2016, and 3978/2011 is postponed from June 1, 2025, to September 1, 2025.
Exempt Expenses
The new decision introduces an additional exemption category. In total, mandatory e-invoicing does not apply to:
- Low-value contracts (Laws 4601/2019 & 4412/2016)
- Contracts between public sector entities (Laws 4412/2016 & 4413/2016)
- Expenses up to €2,500
- Classified expenditures of the General Government
- New: Project lease agreements (service contracts) between individuals and General Government entities
What this means for businesses
The extension allows businesses contracting with public sector entities additional time to prepare. However, timely adaptation remains essential:
- ERP and invoicing system upgrades
- Integration with certified e-Invoicing providers
- Staff training
- Internal compliance readiness
At AFS, we have the expertise and solutions to support your smooth transition to the new mandatory e-invoicing framework.
Contact us to plan your successful adaptation.
