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Each company must make their own decisions about how they meet their tax obligations.
Under Law 4308/2014, businesses in Greece can keep accounting records in paper or digital format, as long as the documents remain searchable, readable, and printable for audits.
All accounting records, including invoices and receipts, must be stored for at least five years after the end of the accounting period. There’s no need to keep paper originals if they’ve been properly scanned and stored electronically.
Digital copies must preserve the authenticity, integrity, and readability of the original documents.
Businesses should maintain a clear audit trail and a system that ensures timely access and verification of financial records when requested by authorities.
Last changed 2026-01-26