e-Public Procurements' invoice

Announcements οn Electronic Invoicing

Electronic invoicing statistics

Submission of invoices by public sector suppliers       Quick Guide   ??                    Full User Guide

Frequently Asked Questions and Answers (FAQs)

Invoices from foreign Suppliers (θα πρέπει να αλλαξει το link – σημείο εντός του html)

1.Contracting Authorities and Financial Services

Registry of E-Invoicing Contracting Authorities

A prerequisite for a Contracting Authority to receive an E-Invoice is to be registered

in the E-Invoicing  Contracting Authorities Registry. To verify that you are registered

in the Registry, click here.

In the event that the Contracting Authority is not included in the E-Invoicing

Contracting Authorities Registry, you must follow the instructions provided in the link below:

Registration of an Entity / Service in the Registry of E-invoicing Contracting Authorities

The receipt of E-Invoices by Contracting Authorities is possible via the following ways:

1. If the Contracting Authority has an Information System (IS), it can receive the E-Invoice into its system through the electronic interfaces (Web Services) of the Interoperability Centre of the GSIS & DG (KED).

For information regarding the use and exploitation of web services, click here.

In this case, the management of the E-Invoice and communication

with KED is handled by the Information System (IS) via web services.

2. If the Contracting Authority does not have the appropriate Information System (IS), has not yet upgraded its IS (case 1), or is experiencing a temporary technical issue, it can use the EDIT application

 of the GSIS & DG.

Information on using the EDIT application can be found here

In the event of a technical issue with your Information System (IS) requiring the temporary activation of EDIT you can submit your request here , specifying as accurately as possible the estimated duration of the issue.

3. Specifically for contracts funded by the Public Investment Program (PDE), the receipt of E-Invoices will be handled exclusively through the e-PDE system.

Payment of the E-Invoice can be carried out in the following ways:

1. For contracts involving entities of the Central Government that are charged to the regular state budget and paid through the Integrated Fiscal Policy Information System (OPSDP), the Financial Services departments will continue to use that system for the payment of electronic invoices.

2. For contracts funded by the Public Investment Program, the payment of E-Invoices will be processed through the e-PDE system. For relevant instructions, click here

3. For contracts concerning other General Government entities and charging the budgets of these entities, they will continue to use their own Information Systems for the payment of the E-Invoice, making the corresponding adjustments.

Details regarding the routing and final payment of the E-Invoice can be found by Contracting Authorities and Financial Services here.

2. Suppliers

Greek Public Sector Suppliers wishing to issue an E-Invoice to the Greek Public Sector must implement the provisions of Joint Ministerial Decisions (JMD) No. 13005/1.2.2022 (B.438), 98979/10.8.2021 (Β.3766)   63446/31-5-2021 (Β. 2338). and  JMD 52445 ΕX 2023  (Β΄2385).It is clarified that the provisions of Ministerial Decisions (MD) No.  Α.1035/18-2-2020 (Β.551) and  Α.1138/12-6-2020 (Β.2470), apply concurrently, which, among other things, provide for the use of electronic invoicing service providers.

JMD 52445 ΕX 2023, describes the terms and the commencement date of the gradual mandate for economic operators (suppliers) to submit electronic invoices, which starts on 12/9/2023.Circular 78366 ΕΞ 2023/19-5-2023 provides further clarifications, details, and examples for the correct implementation of the aforementioned decision.

In order to send e-invoices, you need to:

1. Select a certified Electronic Invoicing Service Provider (list of providers). The provider will guide you through the details of integrating your ERP to send electronic invoices.

2. Correctly fill in the mandatory fields as defined in JMD 63446/2-6-2021 regarding the national electronic invoice format. (Detailed instructions are provided in circular No. oik.42465EX2022/30-3-2022). When the electronic invoice concerns a Public Contract, the data required to fill in these fields can be found in the Contract document. For any further necessary clarification, you should contact the competent employees of the respective contracting authority.

3. You must know the Contracting Authority Label Code (Identifier), which is available in the

Registry of EInvoicing Contracting Authorities and is necessary for the electronic invoice to be received by the respective competent contracting authority.

For every electronic invoice submission, you will receive automated messages regarding its successful or unsuccessful receipt, as well as its processing status by the entity's Services until payment  (or any potential rejection).

Information on filling in the fields, procedures, and response messages can be found(in Greek) in the

Greek Format User Guide and the Frequently Asked Questions.

Important clarification: It is highlighted that public sector suppliers who have already opted to use an Electronic Invoicing Service Provider and have submitted the "Declaration of Exclusive Invoice Issuance through a Provider" to the Tax Administration (IAPR A.1258/23.11.20 and A.1138 12.6.20) are required to exclusively issue electronic invoices to the Greek Public Sector through a provider and send them in electronic format via the Peppol network and the Interoperability Centre of the GSIS & DG.

Foreign Suppliers (OUTSIDE Greece)

For Foreign Suppliers (who do not hold a Greek VAT number and are not required to appoint a Tax Representative), electronic invoicing to the Greek Public Sector must strictly be carried out through a certified PEPPOL access point.

The submission of invoices by suppliers outside Greece must follow the guidelines titled «e-Invoicing – INSTRUCTIONS FOR FOREIGN B2G ECONOMIC OPERATORS (Sellers)»

An indicative xml file example for submitting an e-invoice for suppliers outside Greece is also available.

ATTENTION
Before submitting an Electronic Invoice to a Contracting Authority (CA) for the first time, please contact the CA to inform them of your intention and to confirm the necessary information for the correct routing of the e-invoice (i.e., E-Invoicing Contracting Authority Code, type of budget, contract ADAM number, ADA number of the Commitment Decision, etc.). For your convenience, we provide a support tool at the following link, which allows you to download a sample XML file based on the information provided by your Contracting Authority. This tool can be used prior to submission as an aid for the correct formatting of the XML: https://webapps.gsis.gr/dsae2/invoicetools .

1. E-Invoicing Routing / Management Guide 

Instructions for Contracting Authorities, Financial Services (Central Administration and other General Government entities), and Audit Mechanisms regarding the routing/management of E-Invoices (debit and credit) and the potential statuses/responses they can receive.

2. EDIT User Manual

Instructions for using the EDIT application.

3. e-PDE User Manual

Instructions for managing E-Invoices within the e-PDE system.

4. Web Services User Guide for Public Entities &Contracting Authorities

Description of the use of available web services provided by the Interoperability Centre of the GSIS & DG, for the receipt and utilization of E-Invoices by the information systems of Contracting Authorities and Financial Services.

5. Web Services User Guide for E-Invoicing Providers & Suppliers

Description of the use of available web services provided by the Interoperability Centre of the GSIS & DG, for searching Contracting Authorities and validating e-Invoice fields.

6. National Format Specifications Standard PEPPOL BIS 3.0 (CIUS) Guide

Instructions for filling in an E-Invoice based on the National and European Formats.

Guide for the Greek Data Format Specifications Standard PEPPOL BIS 3.0 (CIUS)

Documentation and usage instructions.
 

7. E-invoicing XML File Visualization Tool (Updated: 2/7/2025)

Note: In addition to the files in the peppol folder, systems adopting this visualization will also need to include the js folder, which contains the method implementations called by the xsl file to generate the QR Code. Readjustment of the relevant path (lines 242, 243 of the xsl) may be required depending on each implementation.

National PEPPOL Authority

Pursuant to Article 28, paragraph 4 of Law 4623/2019 (Government Gazette 134/Α/9-8-2019 ), the General Secretariat of Information Systems & Digital Governance (G.S.I.S. & D.G.) is designated as the  National PEPPOL              Authority. Its mandate is to facilitate electronic public procurement and electronic governance at a regional or national level within Europe (EEA), establishing the national e-invoicing policy regarding invoice exchange rules and the definition of relevant technical standards.

 Directive  2014/55 / ΕU mandates that all European Public Entities must be able to receive and process E-Invoices that comply with the EU standard (EN 16931).

The EN 16931 standard, published on June 28, 2017, defines a semantic data model for an E-Invoice and was developed by Technical Committee TC434 at CEN by the European Commission.

Training of Public Servants

To inform the competent employees of the Central Administration, other General Government entities, as well as public auditors, regarding the E-Invoicing project within the framework of public procurement, relevant educational seminars are conducted.
The educational seminars titled "E-Invoicing within the framework of Public Procurement" are organized by INEP in cooperation with the General Secretariat of Fiscal Policy and the General Secretariat of Digital Governance. You can look up more information on the INEP website here .

1. ΜyDATA – Tax Authority (AADE) Electronic Books

2. CPV Code List   

3. e-PDE   

The most important provisions concerning Electronic Invoicing are listed below:

1. M.D. No. 29507/2025 on "Applications for issuing and sending electronic invoices to Public Sector Contracting Authorities, operation of the TimologioB2G special electronic application, its connection to the Single Digital Gateway of the Public Administration (gov.gr-SDG), and details on the digitization of the process"(Β΄5274)
   
   
2. Independent Authority for Public Revenue (IAPR) Decision A.1112/2025 on "Obligations of Electronic Invoice Issuance Service Providers and audit procedures for the provision of electronic invoice issuance services"(Β΄4216)

3. MEF Circular No. 112033EX2025/26-6-2025 on "Notification of provisions of the joint ministerial decision, regarding the mandate for economic operators to submit electronic invoices under the regulatory framework of Articles 148 to 154 of Law 4601/2019 (A’ 44)." (ADA.: 6016H-ΦΤ9)

4. JMD 163014/18-09-2025 on "Amendment of the joint ministerial decision under elements oik. 98979 EX2021/10.08.2021 'Electronic Invoicing within the framework of Public Procurement pursuant to Law 4601/2019 (A’ 44)' (B’ 3766 and error correction B΄ 5406) [B΄4952]

5. JMD 100792/2025 on "Amendment of the joint decision under elements 52445 EX 2023/04-04-2023 of the Ministers of Finance, Development and Investments, Infrastructure and Transport, and State 'Mandate for economic operators to submit electronic invoices' (B’ 2385)" (B’ 2988)

6. JMD 182112/23-12-2024 GG Β’ 7088  Amendment of the joint decision under elements 52445 EX 2023/04.04.2023 of the Ministers of Finance, Development and Investments, Infrastructure and Transport, and State "Mandate for economic operators to submit electronic invoices" (B’ 2385

7. General Accounting Office (G.A.O) Circular No. 177326 /27-11-2024 "Provision of clarifications for the correct implementation of electronic invoicing provisions during the execution of public contracts (B2G)"

8. G.A.O Circular No. 82240/11-6-2024 "Provision of instructions for the implementation of the provisions of the joint ministerial decision (jmd) 46901 EX 2024/01.04.2024 'Amendment of the joint ministerial decision under elements oik. 98979 EX 2021/10.08.2021 “Electronic Invoicing within the framework of Public Procurement pursuant to Law 4601/2019 (A΄ 44)” (B΄3766)'" (B΄2120)

9. G.A.O Circular No. 66297/14-5-2024 "Notification of provisions of the joint ministerial decision regarding the procedures for receiving, processing electronic invoices, and payment"

10. No. oik. 46901/1-4-2024 Amendment of the joint ministerial decision under elements oik. 98979 EX 2021/10.08.2021 "Electronic Invoicing within the framework of Public Procurement pursuant to Law 4601/2019 (A΄ 44) (GG B΄ 3766)" [Β΄2120)

11. Circular 78366 ΕX 2023/19-5-2023 "Notification of provisions regarding the mandate for economic operators to submit electronic invoices"

12. JMD 52445/4-4-2023 GG Β΄2385 "Mandate for economic operators to submit electronic invoices"

13. Law 4601/2019 (Α΄44), articles 148-154, "Corporate transformations and harmonization of the legislative framework with the provisions of Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014   on Electronic Invoicing in Public Procurement and other provisions" [Amended by Article 158 of Law του N 4972/2022, (Α'181)]

14. Law 4308/2014 (A΄251), articles 1-15 "Greek Accounting Standards, related regulations and other provisions"

15. Presidential Decree 40/2020 (Α΄85), article 25 "Mission and structure of the General Secretariat of Information Systems of Public Administration"

16. JMD 98979/10.8.21 (Β΄3766) “Electronic Invoicing within the framework of Public Procurement pursuant to Law 4601/2019 (A΄44)" [Amended BY JMD  13005ΕΞ2022/1.2.2022 (Β΄438)]

17. JMD 63446/2-6-2021 (Β΄2338) "Determination of National Electronic Invoice Format within the framework of Public Procurement" [Amended by JMD  31781ΕΞ2022/9.3.2022 (Β΄1202)]

18. M.D. 1035/2020 (Β΄551), "Obligations of Electronic Invoice Issuance Service Providers and audit procedures for the provision of electronic invoice issuance services"

19. Circular οικ. 172388 ΕΞ 2022 - Provision of instructions for the implementation of the provisions of Articles 145-154 of Law 4601/2019 (A΄44) for electronic invoicing, following their amendment by Articles 158-160 of Law 4972/2022 (A΄181) (ADA: ΨΩΖΔΗ-20Ρ).

20. Circular οικ. 42465 ΕΞ 2022 "Provision of instructions for the management of electronic invoices (e-invoices) within the framework of public contract execution" (ADA 6ΠΠΨΗ-4Ω1)

To view the Frequently Asked Questions-Answers click here