Invoicing to Greece

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

 
 

P&G Greece Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble Hellas MEPE
P&G Legal Entity Number: LE 338
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Hellas MEPE
Agiou Konstantinou 49 Marousi
15124 Athens
Greece.
VAT Numbers: For Foreign Suppliers: EL094016789
For Domestic Suppliers: A.Φ.Μ. : 094016789
Mailing Address for the Invoice This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Hellas MEPE
Fao: Mailbox 1
Agiou Konstantinou 49 Marousi
15124 Athens
Greece.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble International Operations SA
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. EL999073220
c/o Fiscal Representative, Accounting Solutions SA
Tax Office: DOY F.A.E. Athinon.4 Zaloggou str. 153 43 Agia Paraskevi. Greece.
Fiscal Rep. VAT No. EL099821442
Mailing Address for the Invoice This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble International Operations SA
PO Box 999
47 Route de Saint Georges
1213 Petit Lancy
Switzerland.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.

Greece Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Requirements
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer:
    1. Customer VAT ID required.
    2. Customer ISO required.
  • Full name of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
Supplier Requirements
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services:
    1. Supplier VAT ID required.
    2. Supplier ISO required.
  • Full name of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative in accordance with ISO Standard (if any) of the supplier where the person liable to pay the VAT is the tax representative.
General Requirements
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption (expressed in any currency).
  • VAT rate(s) applied.
  • Total VAT amount (expressed in the currency of the country where the transaction takes place).
  • Where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the EC VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention “Reverse charge”.
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • If VAT becomes chargeable at the time when the payment is received and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”.
  • For local supplies only the following should appear on the vendor invoice : "Ειδικό καθεστώς καταβολής του φόρου κατά το χρόνο είσπραξης της αντιπαροχής – άρθρο 226.7.α. Οδηγίας 2006/112/ΕΚ – άρθρο 39.β Κώδικα ΦΠΑ".
  • Price per unit (excluding VAT) (expressed in any currency).
  • Any discounts or rebates, not included in the unit price (expressed in any currency).
  • Where the margin scheme for travel agents is applied, the mention “Margin scheme — Travel agents”.
  • Other - In case of electronically produced invoices by Greek vendor the electronic signature produced by an 'electronic tax mechanism' should appears after the last line on the invoice.
 

Other Greece Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
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Procedures
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Payment
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Other
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