Greece mandates e-invoicing for thousands of businesses from October 1

Greece's Independent Authority for Public Revenue (AADE) is notifying thousands of businesses that mandatory electronic invoicing will commence on October 1, 2026. This new regulation applies to companies with gross revenues up to 1 million euros, requiring them to adapt their systems and submit timely declarations on the myDATA platform.

The tax authority has issued a warning regarding penalties for non-compliance, stating that invoices issued outside the new framework will be considered non-issued for tax purposes. This move is part of a broader effort to digitize tax collection and combat tax evasion.

Despite the impending deadline, discussions persist within the business community regarding a possible postponement of the second phase of implementation. Professional organizations are advocating for more time to adjust, and the possibility of extending the mandatory application for smaller businesses to March 1, 2027, is being considered.

The new e-invoicing mandate affects business-to-business (B2B) wholesale transactions within Greece and those with non-EU third countries, as well as business-to-government (B2G) transactions not already covered by specific e-invoicing rules. Companies must issue electronic invoices either through an Electronic Invoice Issuing Service Provider or via AADE's free applications, 'timologio' and 'myDATAapp,' which facilitate digital issuance and immediate transmission to the myDATA platform.

A transitional period is in place from October 1 to December 31, 2026. During this time, businesses can continue using existing methods for issuing and transmitting documents, provided they have submitted the required declaration via the myDATA application by October 1, 2026, indicating their start date for e-invoicing services. The AADE notes that this declaration can be submitted by October 12, 2026.