E-invoicing in Greece: A Complete Guide for Businesses

What is Greece e-invoicing?

Greece's myDATA (My Digital Accounting and Tax Application) platform, operated by AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων — Independent Authority for Public Revenue), is the central hub for electronic submission of income and expense classification data. The obligation to transmit invoice data to myDATA became mandatory in 2021, replacing the previous paper-based and summary reporting requirements.

Unlike Italy's SDI or France's PPF, myDATA is not a clearance model — invoices are not held pending AADE approval before delivery to the buyer. Instead, businesses transmit invoice data to myDATA simultaneously with (or shortly after) issuing or receiving an invoice. AADE then reconciles supplier-reported income data with buyer-reported expense data, creating a real-time audit trail.

The system was introduced under Law 4308/2014 (Greek Accounting Standards) and the myDATA technical specifications published by AADE. Phased implementation began in 2021, with all businesses required to transmit income classification data in real time from 2022.

The myDATA format

myDATA accepts invoice data via two channels: direct API submission (REST, XML payload) or via an accredited e-invoicing provider (ΠΑΡOΧΟΣ — provider). Key technical characteristics:

• API: AADE myDATA REST API, XML payloads
• Document types: 1.1 (Sales Invoice), 1.2 (Sales Invoice/Intra-EU), 1.5 (Credit note), 2.1 (Service receipt), 5.1 (Correlating credit note), and 13+ other types
• Income classification codes: each invoice line must carry an icls (income classification) code (e.g. E3_561_001 for revenue from wholesale goods) and category (category1_1 through category1_95)
• Expense classification: buyers must report corresponding expense classification on the same invoice
• MARK: each transmitted document receives a unique MARK (Μοναδικός Αριθμός Καταχώρησης) identifier from AADE confirming receipt
• VAT: standard 24%, reduced 13% and 6% rates; VAT exemption categories mapped to specific codes

Who does it apply to?

There is no SME exemption — myDATA applies to every entity registered for VAT in Greece, including foreign businesses with a Greek VAT registration.

Timeline / key dates

• 2021: myDATA pilot phase; voluntary participation
• Jan 2022: Mandatory transmission of income classification data for all businesses
• Apr 2022: Mandatory expense classification data
• Ongoing: AADE regularly revises the income/expense classification code tables and API schema

How Clearvo handles Greece e-invoicing

Clearvo maps your CustomerInvoiceInput payload to the AADE myDATA XML schema, applies the correct income classification codes based on your line item descriptions and tax categories, submits to the AADE API, and returns the MARK identifier.

Key points:

• Income classification codes (icls) are required per line; Clearvo applies sensible defaults based on the lineType field but you can override per line
• The supplier transmits income data; the buyer's system should separately transmit expense classification
• Clearvo stores the MARK per invoice and includes it in callbacks and response objects
• Cross-border transactions (intra-EU and third country) use different document type codes (1.2, 1.3)

What you send: standard invoice fields plus buyerCountry: "GR" and optional per-line incomeClassificationCode overrides.

What you get back: the AADE MARK number, the submitted XML, and validation status.

{
  "invoiceNumber": "INV-2025-00078",
  "documentType": "1.1",
  "issueDate": "2025-05-20",
  "dueDate": "2025-06-19",
  "currency": "EUR",
  "supplier": {
    "name": "Acme Software IKE",
    "vatNumber": "EL123456789",
    "address": {
      "street": "Syntagma Square 5",
      "city": "Athens",
      "postalCode": "10563",
      "country": "GR"
    }
  },
  "customer": {
    "name": "Hellas Distributors SA",
    "vatNumber": "EL987654321",
    "address": {
      "street": "Ermou 45",
      "city": "Athens",
      "postalCode": "10563",
      "country": "GR"
    }
  },
  "lines": [
    {
      "description": "Συνδρομή λογισμικού — Μάιος 2025",
      "quantity": 1,
      "unitPrice": 2400.00,
      "taxRate": 24,
      "taxCategory": "S",
      "incomeClassificationCode": "E3_561_007",
      "incomeClassificationCategory": "category1_3"
    }
  ],
  "paymentMethod": "bank_transfer"
}

Getting started

myDATA API credentials, income classification code tables, and document type mappings are documented at clearvo.io/docs. AADE provides a sandbox environment; use environment: "sandbox" in the Clearvo API to submit test invoices without registering them in the live AADE system.

Related country guides

• Italy — FatturaPA SDI clearance, mandatory since 2019
• Romania — RO e-Factura clearance, mandatory since 2024
• Hungary — RTIR real-time reporting, B2B mandatory