Greece VAT Invoice Requirements: Complete Guide

Every Greek VAT invoice must include the supplier's AFM (tax ID) and DOY (tax office), the buyer's details, a unique sequential invoice number, date of issue, itemized descriptions with quantities and unit prices, a VAT breakdown by rate (24%, 13%, or 6%), and -- since January 2024 -- a myDATA MARK number and QR code for AADE verification.

This guide covers the full scope of Greece VAT invoice requirements in a single English-language reference, from Greek invoice terminology and mandatory fields through VAT rates (including Aegean Islands special rates), transaction-type-specific requirements, myDATA digital reporting obligations, retention rules, and a practical validation checklist.

The perspective throughout is that of the receiver and validator -- the accountant, AP professional, or compliance officer checking a Greek invoice against legal requirements, rather than the issuer generating one. Whether you process Greek supplier invoices as part of cross-border AP workflows or are setting up invoicing for a new operation in Greece, this guide provides the reference framework for confirming compliance.

Greek Invoice Terminology You Need to Know

Greek invoices contain several abbreviations and terms that can be opaque to international professionals encountering them for the first time. This reference covers the key terms you will see on invoices from Greek suppliers, along with their meaning and typical placement on the document.

Timologio (Τιμολόγιο) is the Greek word for "invoice." You will find this term printed as the document header on standard Greek VAT invoices. When a Greek supplier issues an invoice, the document title will read "Τιμολόγιο" or a variant such as "Τιμολόγιο Παροχής Υπηρεσιών" (invoice for provision of services) or "Τιμολόγιο Πώλησης" (sales invoice), depending on the transaction type.

AFM (ΑΦΜ / Arithmos Forologikou Mitroou) is the Greek tax identification number, equivalent in function to a VAT registration number in other EU jurisdictions. The AFM is a 9-digit number used domestically. For intra-EU transactions, it is prefixed with the country code "EL" -- so a domestic AFM of 123456789 becomes EL123456789 on cross-border invoices. You will find the AFM in both the supplier and buyer identification sections of the invoice. Validating the AFM against the EU VIES database is a standard step when processing intra-Community supplies.

DOY (ΔΟΥ / Dimosia Oikonomiki Ypiresia) refers to the specific tax office where the taxpayer is registered. Greek businesses are assigned to a local DOY, and this designation appears on invoices alongside the AFM. While the DOY itself is not something you need to validate as a receiver, its presence is a standard feature of Greek invoice formatting and helps identify the issuer's tax registration jurisdiction.

AADE (ΑΑΔΕ / Anesartiti Arhi Dimosion Esodon) is Greece's Independent Authority for Public Revenue -- the national tax authority responsible for tax administration and enforcement. AADE administers the myDATA digital reporting platform, which is central to modern Greek invoicing compliance. References to AADE on an invoice typically relate to digital transmission and authentication requirements.

MARK (Monadikos Arithmos Katahorisis) is the Unique Registration Number assigned by the myDATA platform when an invoice is electronically transmitted to AADE. Since January 2024, valid Greek invoices are expected to carry a MARK number, which serves as proof that the invoice has been reported to the tax authority. You will typically find the MARK printed on the invoice alongside a QR code that links back to the myDATA platform for verification.

Professionals familiar with other EU VAT jurisdictions will recognize structural similarities across these elements. The AFM serves the same function as a VAT registration number in other countries, though the format and validation method differ. Other EU member states have their own country-specific terminology for equivalent structural elements -- for instance, UK VAT invoice mandatory fields use different naming conventions for the same underlying data points.

Mandatory Fields on a Greek VAT Invoice

Greek VAT law prescribes a specific set of data elements that every tax invoice must contain. These requirements derive from the transposition of the EU VAT Directive (Council Directive 2006/112/EC) into national legislation, meaning the core mandatory fields align with EU-wide standards. Greece, however, adds several national requirements -- notably the DOY (tax office) designation, myDATA MARK numbers, and distinct handling of Aegean Islands rates -- that go beyond the baseline directive.

For compliance officers and AP professionals validating invoices received from Greek suppliers, this field-by-field breakdown serves as your compliance checklist. The absence of any mandatory field is a compliance deficiency, and invoices missing required data may not be accepted for VAT input credit deduction.

Supplier Identification

Every Greek VAT invoice must clearly identify the issuing party with the following fields:

Full legal name -- The supplier's registered company name exactly as it appears in the GEMI (General Commercial Registry) or tax registration records.
Trade name -- Required when the trading name differs from the legal name. Both must appear on the invoice.
Registered address -- The supplier's official business address as registered with the tax authorities.
AFM (Arithmos Forologikou Mitroou) -- The nine-digit Greek tax identification number. This is the supplier's VAT number, prefixed with "EL" for intra-EU transactions (e.g., EL123456789). Verify the AFM against the VIES database for cross-border supplies.
DOY (Dimosia Oikonomiki Ypiresia) -- The specific Greek tax office where the supplier is registered. This is a Greece-specific requirement with no direct equivalent in many other EU member states. The DOY name or code must appear on the invoice.

Customer Identification

The level of customer detail required depends on the transaction type:

Full name -- The customer's legal name or, for individuals in B2C transactions, the customer's name (though B2C invoices have reduced requirements).
Address -- The customer's registered business address.
AFM and DOY -- Required for all B2B transactions. When you receive a Greek invoice as a business customer, your own AFM and DOY (or your country's VAT identification number for cross-border transactions) must be stated. If these fields are missing on a B2B invoice, the document is non-compliant.

Invoice Identification

Three fields establish the invoice as a unique, traceable fiscal document:

Unique sequential invoice number -- Greek tax law requires invoice numbers to follow an unbroken numerical sequence. Gaps in the sequence raise audit flags. The numbering series must be clearly identified, and each series must maintain its own uninterrupted progression.
Date of issue -- The calendar date when the invoice was created and transmitted.
Date of supply or service -- Required when the supply date or service completion date differs from the invoice issue date. This distinction matters for determining the correct VAT period and for validating the tax point of the transaction.

Transaction Details

The substance of the invoice -- what was actually supplied -- must be described with sufficient precision:

Description of goods or services -- A clear, specific description of each item or service supplied. Vague or generic descriptions (e.g., "services rendered") are insufficient under AADE invoice requirements.
Quantity -- The number of units supplied for each line item.
Unit of measure -- The measurement standard applicable to each item (e.g., pieces, kilograms, hours, square meters).
Unit price (net of VAT) -- The per-unit price before VAT. This must be stated exclusive of tax so that the VAT calculation is transparent and verifiable.

VAT Breakdown

The VAT section of a Greek invoice must provide a complete, rate-by-rate decomposition of the tax applied:

Net amount per VAT rate -- The taxable base attributed to each applicable VAT rate, stated separately.
Applicable VAT rate -- The specific rate applied: 24% (standard), 13% (reduced), or 6% (super-reduced). Greece's three-tier structure means invoices frequently carry multiple rates, particularly for suppliers providing mixed goods and services.
VAT amount per rate -- The calculated tax for each rate category.

When multiple VAT rates apply to a single invoice, each rate must have its own distinct line showing the net amount, rate, and VAT amount. A single aggregated VAT figure covering multiple rates does not satisfy the Greek invoice format requirements.

Totals

Three summary figures must appear, and they must reconcile with the line-level detail:

Net total -- The sum of all net amounts across every line item and VAT rate category.
Total VAT -- The sum of all VAT amounts across every rate category.
Gross total -- The combined net total plus total VAT. This is the amount payable. Cross-check that the gross total equals the sum of net total and total VAT -- any discrepancy indicates an error in the invoice calculations.

Special Notations

Certain transaction types trigger mandatory textual notations on the invoice:

VAT-exempt supplies -- When a supply is exempt from VAT, the invoice must cite the specific exemption provision under Greek VAT law or the corresponding article of the EU VAT Directive. A generic statement such as "VAT exempt" without a legal reference is non-compliant.
Reverse charge transactions -- Supplies subject to the reverse charge mechanism must carry a specific notation indicating that the customer is liable for accounting for the VAT. For intra-EU supplies, this typically references Article 196 of the VAT Directive.

When validating a Greek invoice against these requirements, treat each field as a pass/fail checkpoint. A compliant invoice contains every applicable field listed above; a non-compliant invoice is missing one or more. Invoices that fail this check should be returned to the supplier for correction before processing, as accepting a deficient invoice exposes your organization to rejected VAT input credit claims during an audit.

Greek VAT Rates and Aegean Islands Special Rates

Greece operates a three-tier VAT rate structure. Every invoice you receive from a Greek supplier should apply one of these rates, and verifying the correct classification is a core part of invoice validation.

Standard rate -- 24% Applies to the majority of goods and services not explicitly assigned to a lower tier. If a line item does not fall into a reduced category, 24% is the default.

Reduced rate -- 13% Covers a broad set of essential goods and services:

Food and agricultural products
Energy and water supply
Pharmaceuticals (those not qualifying for the super-reduced rate)
Hotel accommodation
Restaurant and catering services

Super-reduced rate -- 6% Reserved for a narrow category of cultural and health-related items:

Books and newspapers
Theatre and cinema tickets
Certain pharmaceuticals and vaccines

Aegean Islands Special Rates

Qualifying islands in the Aegean Sea receive an additional 30% reduction on the standard VAT rates. This produces effective rates of approximately:

Mainland Rate	Aegean Islands Rate
24%	~17%
13%	~9%
6%	~4%

These reduced rates apply when the supplier is established on a qualifying Aegean island, or when goods are delivered to or consumed on those islands. The reduction is structural -- it is built into the Greek VAT code, not a temporary exemption.

What this means for invoice validation: An invoice from a Greek island supplier may legitimately show VAT rates lower than the standard mainland rates. A charge of 17% or 9%, for example, likely reflects the Aegean Islands reduction rather than a billing error. The specific island rate should be clearly indicated on the invoice itself. If you see an unfamiliar rate on an otherwise well-formed Greek invoice, check whether the supplier's registered address falls within the Aegean Islands zone before flagging it as incorrect.

The correct VAT rate is only one variable in a valid Greek invoice. The documentation requirements themselves also shift depending on whether the transaction is B2B domestic, B2B cross-border, or B2C -- each governed by distinct rules.

Invoice Requirements by Transaction Type

The mandatory fields on a Greek invoice change depending on who the buyer is and where they are located. Identifying the transaction type is the first step in validating any Greek invoice, because it determines which fields are required, whether VAT should appear on the document, and what notations must be included.

B2B Domestic (Within Greece)

A standard business-to-business invoice between two Greek-registered entities requires full compliance with every mandatory field. Both the supplier's and the buyer's AFM (tax identification number) and DOY (tax office) must appear on the document. The invoice must include a complete VAT breakdown by rate, listing the net amount, VAT rate, and VAT amount for each applicable rate separately. Item descriptions must be detailed enough to identify the goods or services provided. The invoice must also be transmitted to AADE via the myDATA platform. This is the baseline full-compliance invoice against which all other types are measured.

B2B Intra-EU (Reverse Charge)

When a Greek supplier sells goods or services to a business in another EU member state, the invoice follows a different structure. The supplier does not charge Greek VAT. Instead, the recipient accounts for VAT in their own jurisdiction under the reverse charge mechanism. The invoice must include:

A reverse charge notation (typically "Reverse Charge -- Article 39a, Greek VAT Code" or a reference to the applicable EU VAT Directive provision, such as Article 196 of Directive 2006/112/EC)
The customer's EU VAT identification number, not just their domestic tax ID
All standard supplier details and a clear description of the supply

From a validation standpoint, the absence of a VAT amount on an intra-EU invoice is correct, not an error. The critical check is confirming that the buyer's EU VAT number is valid and that the reverse charge notation is present. Similar reverse charge mechanisms exist across EU member states -- for instance, Polish VAT invoice compliance rules follow a parallel structure for intra-Community supplies.

B2B With Non-EU Countries

For exports to buyers outside the European Union, Greek VAT is not charged -- exports are zero-rated. The invoice must still reference the applicable VAT exemption provision (typically Article 24 of the Greek VAT Code for exports of goods). The Greek seller must transmit the invoice through myDATA for AADE reporting purposes, and supporting documentation such as proof of export or dispatch is required to substantiate the zero-rate treatment. If the non-EU buyer has appointed a fiscal representative in Greece, that representative's full details -- name, AFM, and address -- must appear on the invoice alongside the buyer's information.

B2C (Simplified Invoice)

For sales to consumers where the total amount is under EUR 100, Greek law permits a simplified invoice. The reduced requirements reflect the lower compliance burden for small retail transactions. A simplified invoice must include:

The supplier's name, AFM, and DOY
The date of issue
A description of the goods or services
The total amount including VAT

The buyer's AFM is not required on a simplified invoice. However, if the transaction exceeds the EUR 100 threshold, a full VAT invoice with all standard mandatory fields must be issued instead.

For anyone validating Greek invoices, matching the document against the correct transaction type is the essential first step. A missing VAT number on a B2C simplified invoice is acceptable; the same omission on a B2B domestic invoice is a compliance failure.

myDATA Requirements: MARK Numbers and QR Codes

Since January 2024, every invoice issued by a Greek business must be transmitted to AADE (the Independent Authority for Public Revenue) through the myDATA platform in real-time. This mandatory digital reporting requirement is part of Greece's accelerating shift toward full e-invoicing transparency, consistent with the global e-invoicing mandates and standards being adopted across jurisdictions worldwide.

For anyone receiving invoices from Greek suppliers, the most visible consequence of myDATA is the appearance of two new elements on every compliant invoice: the MARK number and the QR code.

MARK Number (Monadikos Arithmos Katahorisis)

When an invoice is successfully transmitted to myDATA, AADE assigns it a MARK -- a Monadikos Arithmos Katahorisis, or Unique Registration Number. This is a long numeric string (e.g., 400001234567890123) printed on the face of the invoice, typically near the top or bottom alongside the QR code. The MARK serves as proof that the document has been officially registered with the Greek tax authority.

An invoice that lacks a MARK has not been submitted to AADE. From a compliance standpoint, this is a significant red flag. Greek tax law is explicit on the consequence: invoices that have not been transmitted through myDATA are invalid for the purpose of VAT input credit deduction. If you receive a Greek invoice without a MARK and claim a VAT deduction based on it, that deduction may be denied upon audit.

QR Code Verification

Since January 2024, all invoices issued in PDF format must also include a QR code that links directly to an AADE verification page. Scanning this code allows the recipient to confirm independently that the invoice has been registered in the myDATA system. This provides a quick, practical validation method -- particularly useful for AP teams processing high volumes of Greek supplier invoices who need to verify compliance without navigating Greek-language tax portals manually.

Classification Codes

Beyond the MARK and QR code, the myDATA transmission itself requires the issuer to classify each invoice using AADE-defined codes. These classifications operate on two dimensions:

Invoice type classification -- categorizing the document (e.g., sales invoice, credit note, self-billing invoice)
Revenue and expense category classification -- tagging each line or transaction with standardized income/expense codes

These classification codes are transmitted electronically and do not necessarily appear on the printed or PDF invoice, but they are part of the digital record that AADE maintains. Discrepancies between the classification codes submitted to myDATA and the information on the invoice itself can trigger compliance issues for the issuer.

Upcoming B2B E-Invoicing Mandate

The current myDATA framework requires digital reporting of invoice data, but the invoice itself can still be issued as a PDF or paper document. That changes in March 2026, when Greece introduces mandatory structured electronic invoicing for B2B transactions. This mandate builds on the myDATA foundation, requiring invoices to be issued, transmitted, and received in a structured digital format rather than simply reported after the fact.

For international businesses receiving Greek invoices, this transition means your systems will need to accommodate structured e-invoice formats in addition to the PDF-based workflows most organizations use today.

Beyond format and digital compliance requirements, Greek law also prescribes specific timing rules for when invoices must be issued and mandatory retention periods that apply to both issuers and recipients.

Invoice Timing, Retention, and Self-Billing Rules

Invoice issuance deadlines under Greek VAT law depend on the nature of the supply. For goods, the invoice must be issued within one month of supply or dispatch. For services, the deadline is the 15th of the month following the month in which the consideration became due. As a recipient, a late-arriving invoice complicates your VAT recovery timeline, and late issuance exposes the supplier to penalties.

Invoices can be issued in any language. However, the Greek tax authorities (AADE) may request a Greek translation during an audit or inspection, so recipients holding foreign-language invoices from Greek suppliers should be prepared to provide or obtain translations on request.

Retention Requirements

Both the issuer and the recipient must retain invoices for 6 years from the end of the year in which the tax return submission deadline expires. This obligation applies equally to paper and electronic records.

Digital storage is fully acceptable under Greek law, provided the stored records preserve legibility, data integrity, and authenticity of origin throughout the entire retention period. As the European Commission's guidance on Greek VAT rules confirms, electronic invoices are permissible provided the authenticity of origin and integrity of content are guaranteed from the time of issuance through the end of the mandatory archiving period.

Greece's 6-year retention period differs from the requirements in several other EU member states. Businesses operating across multiple jurisdictions should verify the applicable period for each country rather than assuming a single standard applies -- for a cross-country comparison, see invoice retention periods across jurisdictions.

Self-Billing Rules

Self-billing is permitted under Greek VAT law when a prior written agreement exists between the buyer and the seller. This arrangement shifts the invoicing obligation from the supplier to the customer, but the compliance requirements remain identical.

A self-billed invoice must contain all the same mandatory fields as a standard VAT invoice. In addition, the document must clearly state "self-billed invoice" (or the Greek equivalent, "autotimologisi"). The supplier remains liable for the accuracy of the VAT reported, even though the buyer issues the document.

Non-Compliance Penalties

Greek tax authorities impose material penalties for invoicing failures:

Non-issuance of an invoice carries a penalty of 50% of the VAT due on the undocumented transaction.
For non-VATable transactions, penalties range from EUR 500 to EUR 1,000 per audit finding where an invoice was required but not issued or was issued with missing mandatory fields.
Invoices with incomplete or incorrect mandatory fields may also trigger penalties during a tax audit, even when the underlying transaction was otherwise properly reported.

These penalty levels make invoice validation a practical necessity, not just a compliance formality. Recipients who catch errors before booking an invoice avoid the risk of having input VAT deductions denied during a subsequent audit.

How to Validate a Greek VAT Invoice: A Practical Checklist

Use this checklist as a working reference each time you receive a Greek VAT invoice for review.

Identify the transaction type. B2B domestic, B2B intra-EU (reverse charge), B2B non-EU, or B2C. Every subsequent check depends on this classification.
Verify supplier identification. Full legal name, registered address, AFM (9 digits; prefixed with "EL" for intra-EU), and DOY must all be present.
Verify your own details (B2B only). Your company name, address, AFM, and DOY must appear correctly. Errors here risk denied VAT input credit.
Check invoice identifiers. Unique sequential invoice number, date of issue, and date of supply/service (if different from issue date). Missing or duplicate numbers indicate a compliance gap.
Review transaction details. Description of goods/services, quantities, units of measure, and unit prices must be fully itemized.
Verify VAT calculation. Net amount, VAT rate, and VAT amount must appear separately for each rate applied. For exempt supplies, a specific legal citation must be present. For reverse charge, confirm the notation replaces the VAT amount.
Confirm totals. Net total, total VAT, and gross total must be present and mathematically consistent with the line-level detail.
Check myDATA compliance. A MARK number must be present (mandatory since January 2024). For PDF invoices, check for the QR code linking to AADE verification. An invoice without a MARK may be invalid for VAT input credit deduction.
File for retention. Retain the invoice for a minimum of six years. Both you and the supplier must keep copies independently.

If any mandatory field is missing, request a corrected invoice before processing payment or claiming the VAT input credit. Non-compliant invoices risk denied deductions and audit penalties.