In the context of implementing the articles 148-154 of Law 4601/2019, the Joint Ministerial Decision no. 52445 ΕΞ 2023 was issued in order to determine the obligations in relation to e-invoices’ issuance in the context of Public Procurement Contracts (B2G transactions) in accordance with the European Standard, whereas further clarifications were provided by the Ministerial Decision no 78366 ΕΞ 2023.
- The general rule refers to the mandatory e-invoicing in the frame of contracts between economic bodies and the Public Sector, provided that the procedure for their conclusion commences as of 12 September 2023 onwards.
- A gradual integration of economic bodies in the mandatory e-invoicing regime is provided, depending on the counterparty/contracting authority and the legal framework governing the relevant contracts.
- Criterion for applying the mandatory e-invoicing is the date by when the process of the contract’s conclusion commences, and not the date of the relevant invoice issuance.
- E-invoicing on B2G transactions may be performed only through a Certified e-Invoicing Service Provider.
- In case that mandatory e-invoicing applies for B2G transactions, it seems that the same obligation arises for the issuance and transmission to myDATA platform of any other invoices (B2B transactions) in the same way i.e. through a Certified e-Invoicing Service Provider.
Α. Basic legislative framework on e-invoicing on B2G transactions
Articles 158-160 of L.4972/2022 amended the provisions of articles 148-154 of Law 4601/2019 relating to the harmonization of the Greek legislative framework with the Directive 2014/55/EU on e-invoicing in Public Procurement Contracts.
By virtue of the above provisions:
- The obligation of contracting authorities and contracting bodies was extended to receive and process e-invoices issued in the context of Public Procurement Contracts of L.3978/2011, L.4412/2016, and L.4413/2016 regardless of their estimated value,
- An obligation was introduced for the economic bodies to submit e-invoices in the context of Public Procurement Contracts of the above laws,
- The obligation for e-invoicing was extended also for expenses not incurred in the frame of the abovementioned legal framework.
The obligation of the economic bodies for e-invoicing applies to:
- Contracts concluded in the sectors of defense and security, in accordance with L.3978/2011,
- Public procurement contracts and contracts relating to works, designs, technical and other related scientific services as well as supplies and general services, in accordance with L.4412/2016,
- Concession agreements, in accordance with L.4413/2016, as well as
- Any expense category incurred by contracting authorities or bodies.
Β. Contracting Authorities / Bodies (indicative reference) and Economic Bodies