Regulatory framework for electronic delivery in Greece

E-delivery was introduced into Greek tax legislation in 2014 under Law 4308/2014 Article 5 and further detailed by the Joint Decision of the Ministry of Finance and the Independent Authority of Public Revenues (IAPR) Α.1122/2024, along with Decision Α.1123/2024.

This framework outlines how companies must issue and transmit e-delivery documents using myDATA ERP solutions or e-invoicing service providers via the myDATA platform.

Two phases of e-delivery and its key aspect…