The legal deadlines
Law 4152/2013 transposed Directive 2011/7/EU on late payment in commercial transactions. For public authorities it sets a payment deadline of 30 calendar days from receipt of the invoice or, where an acceptance procedure precedes it, from its completion. For public bodies providing healthcare, that is hospitals, the deadline is 60 days. The contract may set a shorter deadline, not a longer one, except in exceptional cases with objective justification.
The path of a payment
- Delivery and acceptanceYou deliver the goods or complete the service. The authority's acceptance committee checks quantity and quality and draws up an acceptance protocol. In works the equivalent role is played by certifications and accounts. Without the protocol the payment does not move, and committees meet when they meet.
- InvoiceYou issue an electronic invoice through a certified provider, with the ΑΔΑΜ of the contract in the contract reference field. A wrong or missing ΑΔΑΜ means rejection at the Interoperability Centre and reissue. Details in the guide on e-invoicing to the public sector.
- DocumentsArticle 200 of Law 4412/2016 sets the minimum: final acceptance protocol, proof of entry into the warehouse for supplies, invoice, tax and social security clearance certificates. The clearances must be valid at the time of payment, not of submission. The contract may require further documents.
- Settlement and warrantThe finance department settles the expenditure, calculates the deductions and issues a payment warrant. For some bodies a check by the Single Payment Authority or the Court of Audit commissioner intervenes above certain amounts.
- Payment order in ΚΗΜΔΗΣThe payment order is recorded in ΚΗΜΔΗΣ with the PAY prefix and the amount is disbursed. That record is what makes the real payment time of every authority measurable by third parties.
Deductions on the invoice
The amount you receive is smaller than the invoice amount. The usual deductions for supplies and services:
| Deduction | Rate | Base | Note |
|---|---|---|---|
| Income tax withholding (article 64 of Law 4172/2013) | 4% supplies, 8% services, 3% technical works | Net value | Credited against the income tax of the year. Not a cost, a prepayment of tax. |
| ΕΑΔΗΣΥ levy (article 350 of Law 4412/2016) | 0.1% | Net value | Plus 3% stamp duty and 20% ΟΓΑ surcharge on the stamp duty. A real cost. |
| Penalties | Per the contract | Value of the late part | Only in case of late delivery. |
| Works deductions | Various | Certification | Public works carry additional deductions for funds and social security bodies. |
VAT is paid in full by the authority. Tax withholding does not apply to payments below 150 euros.
Late payment interest
If the authority does not pay within the deadline, it owes late payment interest from the day after it expires, automatically and without any reminder, provided the contractor has fulfilled its obligations. The rate is the European Central Bank reference rate in force on 1 January or 1 July of each year, plus eight percentage points. The creditor is also entitled to a fixed compensation of 40 euros for recovery costs. In practice few contractors claim interest from a customer they want to keep working with, but the right exists and can be enforced by court action or a payment order.
How late in practice
The overdue liabilities of Greek general government to third parties ranged between 3 and 3.7 billion euros in 2026 according to the monthly bulletins of the Ministry of National Economy and Finance, with hospitals making up the largest part, about 1.6 billion. The average hides the spread: ministries and large regions often pay within the deadlines, while some hospitals and financially troubled municipalities are many months late.
ΚΗΜΔΗΣ lets you measure the difference. For every contract there is a signing date (SYMV) and the dates of the payment orders (PAY). The distance between them, over a sample of the same authority's contracts, is its real payment time. A supplier pricing at a 5% margin cannot carry nine months of delay. The financing cost of the delay has to go into the price, or the bid should not be made.
Each contracting authority's profile in the GOVADI platform includes what was actually paid and when, from the ΚΗΜΔΗΣ payment orders. Contract value and cash outcome are shown side by side, so that you know before bidding how fast the authority pays.
Frequently asked questions
Within how many days must the Greek public sector pay?
Within 30 calendar days of receipt of the invoice or completion of acceptance, and within 60 days for health bodies, under Law 4152/2013 which transposed Directive 2011/7/EU.
What deductions are made on an invoice to the public sector?
Income tax withholding of 4% for supplies, 8% for services and 3% for technical works on the net value, credited against the year's income tax, and a 0.1% ΕΑΔΗΣΥ levy with stamp duty. Works carry additional specific deductions.
Am I entitled to interest for late payment by the public sector?
Yes. Late payment interest is owed automatically from the day after the deadline expires, at the ECB reference rate plus eight percentage points, together with a fixed compensation of 40 euros for recovery costs.
What documents do I need to get paid?
A final acceptance protocol, proof of entry into the warehouse for supplies, the invoice and tax and social security clearance certificates valid at the time of payment, under article 200 of Law 4412/2016. The contract may require others.
How do I find out how fast an authority pays?
From ΚΗΜΔΗΣ, by comparing the contract date with the dates of its payment orders over a sample of contracts. The GOVADI platform makes that calculation for every contracting authority.