Good reporting means that every trip has one correct electronic invoice, charged to the correct cost centre, and that management sees each month how much was spent and why. From 2026 this is also a legal necessity, as invoices between businesses must be issued electronically.
Mandatory B2B e-invoicing
In Greece, invoices between businesses are now issued through a certified e-invoicing provider or the free applications of the Independent Authority for Public Revenue (AADE), and transmitted to myDATA.
| Businesses | Obligation starts | Transition period |
|---|---|---|
| Gross revenue over €1 million (tax year 2023) | 02/02/2026 | until 31/03/2026 |
| All others | 01/10/2026 | until 31/12/2026 |
Source: ertnews.gr · protaxseminars.gr
For the client company, this means the travel agency’s invoices arrive electronically and appear in myDATA. For domestic transactions, accepting the electronic invoice is mandatory.
Why the agency invoice does not always show VAT
Travel agencies that sell packages in their own name apply a special VAT scheme (tax on the profit margin). VAT is not shown separately on the invoice and the client company cannot deduct it. In practice this changes little, because VAT on staff accommodation and transport is not deductible anyway (article 30 of the VAT Code). When the agency acts as an intermediary for separate services, it usually invoices only its own fee.
What every record should contain
For a travel expense file to be useful, every booking should have:
- Traveller name and department
- Cost centre or project/client charged
- Purpose of the trip (meeting, trade fair, training)
- Dates, destination, supplier
- Invoice number and myDATA MARK number
- Who approved it and when
The purpose of the trip is critical: in a tax audit, the company must show the expense was incurred in its interest (Law 4172/2013, article 22).
The reports management needs
| Report | Frequency | What it shows |
|---|---|---|
| Cost per department / cost centre | Monthly | Where the money goes |
| Policy compliance | Monthly | Out-of-policy and late bookings |
| Average booking lead time | Quarterly | How much is lost on last-minute bookings |
| Cost of changes and cancellations | Quarterly | Whether more flexible fares are needed |
| Top destinations and hotels | Annual | Basis for negotiating corporate rates |
One invoice or one per trip?
The travel agency can issue one invoice per trip or a periodic statement with all bookings for the month. For accounting, the first makes cost-centre allocation easier; the second reduces volume. Agree the format and the fields you want shown from the start.
Travel agency tip
Send the agency a list of your cost centres and ask for them to be filled in on every booking. That way the monthly report comes out automatically in Excel and your accountant doesn’t have to hunt for invoices.
Frequently asked questions
Do I need an electronic invoice from the travel agency? Yes, for transactions between businesses e-invoicing is mandatory for everyone from 01/10/2026.
Why don’t I see VAT on the package invoice? Because of the special VAT scheme for travel agencies.
Sources: ertnews.gr – Mandatory electronic invoices · protaxseminars.gr – B2B e-invoicing · agronews.gr – B2B e-invoicing · lsa.gr – Travel expenses and VAT
Validity: This article reflects the sources as of 23/07/2026 (most recent source checked for the 01/10/2026 deadline). For your own business, consult your accountant.
Photo: Negative Space / StockSnap.io, CC0 – free to use (source)