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Greece

Policy module: src/events/compliance/policies/gr.py (GreecePolicy, using FiscalizedInvoicingMixin, plus one organizer notice).

Issue: #1063

Status

Restricted: attendee invoicing blocked for organizers established in Greece and for physical events held there.

Greek-established organizers must document every B2C ticket sale with a Greek retail document whose data is transmitted to AADE's myDATA platform, and documents issued from software must carry a myDATA QR code. Revel's attendee invoices are not transmitted to myDATA. The VAT prefix EL resolves to Greece.

What Revel does

  • Attendee invoicing cannot be enabled. Switching to HYBRID or AUTO is refused (HTTP 422) for organizations whose resolved country is Greece, with a translated explanation, naming Greece, that invoices must go through myDATA.
  • Generation is skipped (invoice generation, issuing an existing draft, including drafts created before the gate, and credit notes) for sales by organizers established in Greece, and for physical events held in Greece by foreign organizers, because the law there reaches sellers of supplies made in Greece. Virtual events held by foreign organizers are not affected. A foreign organizer can still enable attendee invoicing; only the sales Greece reaches are skipped.
  • Existing settings: organizations in Greece that had HYBRID or AUTO were switched to NONE by the data migration 0128_disable_blocked_attendee_invoicing. Existing invoices were not touched. No notification was sent automatically, so affected organizers should be informed out of band.
  • Organizer notice (non-blocking), for organizers established in Greece and physical events held there (the same sales the block reaches), shown next to the attendee-invoicing setting (key gr_mydata, topic attendee_invoicing): "Revel can't issue attendee invoices where Greek rules apply: receipts and invoices must be transmitted to AADE's myDATA. If you must issue Greek documents, issue them from your own software, a certified e-invoicing provider or AADE's free tools (timologio, myDATAapp). Invoices to Greek businesses must be e-invoices issued through a provider or AADE's tools: since 2 March 2026 if your 2023 gross revenue was over €1 million, otherwise from 2 November 2026 (with a phase-in until 31 January 2027 if you file the declaration in time)." Conditional, because whether Law 4308/2014 reaches non-Greek organizers is an open question (below).
  • Online and offline payments are not restricted.
  • The common ticket content applies, including the "not a tax invoice or receipt" notice.
  • A.1138/2020, as amended (not replaced) by A.1170/2023: myDATA transmission of retail documents (types 11.1/11.2, refunds 11.4); the e-shop order note (type 8.7) is reserved for future use. Retail documents issued from an ERP are transmitted in real time and carry a QR code since 1.1.2024 (A.1170/2023 art. 5(1)(a)). A.1138/2020, A.1170/2023
  • A.1155/2023 (card terminal to cash system linking), with the e-commerce and payment-link exclusions added by A.1074/2024, as amended by A.1160/2025 (ΦΕΚ Β΄6123/17-11-2025): point 14 keeps the e-commerce exclusion (and extends it to instant transfers), point 36 removes the payment-link exclusion. Revel's card-not-present online sales stay out of scope. A.1155/2023, A.1074/2024, A.1160/2025
  • A.1112/2025: obligations of certified e-invoicing providers (optional route for organizers). A.1112/2025
  • VAT Directive 2006/112/EC art. 53: admission to an event in Greece is taxed in Greece. EUR-Lex

The organizer can meet its obligation with its own ERP, a certified provider, or AADE's free tools (timologio, myDATAapp). B2B e-invoicing is set by joint decision A.1128/2025 (ΦΕΚ Β΄4937), amended by A.1044/2026 and A.1197/2026, and covers domestic B2B, non-EU B2B and B2G invoices (not intra-EU supplies). It is mandatory since 2 March 2026 for businesses with 2023 gross revenue over €1M (A.1044/2026, ΦΕΚ Β΄880/17-02-2026, which moved the start from 2 February and allowed a gradual phase-in until 3 May 2026), and from 2 November 2026 for everyone else (A.1197/2026, ΦΕΚ Β΄5905/30-09-2026, with a phase-in until 31 January 2027). During each phase-in, a business that filed the required declaration on time ("Δήλωση Έναρξης Ηλεκτρονικής Έκδοσης Στοιχείων") may keep issuing in parallel through its ERP or the special form; after it ends (3 May 2026 for phase 1, 31 January 2027 for phase 2), these invoices must be issued exclusively through a certified provider or AADE's tools, so an own ERP alone no longer suffices. A.1044/2026, A.1197/2026

Open questions

  • Whether the cash-register exemption categories of ΠΟΛ.1002/2014 cover online ticket sales.
  • Whether Law 4308/2014 applies to non-Greek organizers with a Greek VAT registration.
  • Ticket-specific rules (municipal levies, nominal tickets, Ministry of Culture e-ticketing) were not found in official sources.

Later layers

  • A per-order sales export so organizers can issue retail documents in their own tool.
  • Optional myDATA integration, either Revel calling the myDATA API as the organizer's ERP or posting to a certified provider chosen by the organizer, with MARK and QR code on the PDF.

See #1063.