European Commission Adopts Proposal for Council Decision on Greece Imposing Mandatory E-Invoicing for Certain Transactions

The European Commission (EC) Jan. 13 adopted Proposed Council Implementing Decision No. COM (2025) 4, authorizing Greece’s request to introduce a special measure derogating from Articles 218 and 232 of the VAT Directive, to impose mandatory electronic invoicing for transactions between taxable persons established in Greece. The proposed decision includes measures to: 1) specify that Greece is authorized to only accept invoices, which have been issued by taxable persons established in Greece, through documents or messages in electronic format; 2) specify that Greece is authorized to provide that the use of electronic invoices issued by taxable persons established in Greece ...