Greece continues to move forward with the implementation of mandatory B2B electronic invoicing. Following the introduction of the first phase in March 2026, the Greek tax authority (AADE) has announced a revised implementation schedule for businesses covered by the second phase.
Decision A.1197/2026 of September 30 postpones the start of the second phase to November 2, 2026, extending the transitional period until January 31, 2027.
At the same time, Greece has updated the implementation deadlines for digital goods movement documents, strengthening its tax digitalisation strategy through the myDATA platform.
When will B2B e-invoicing become mandatory in Greece?
Mandatory B2B electronic invoicing in Greece is being introduced progressively, with a two-phase implementation schedule based on businesses' annual revenue.
The requirement covers domestic B2B transactions within its scope and certain transactions with customers in non-EU countries. Intra-EU transactions are not generally included in this domestic mandate.
First phase: businesses with revenue exceeding €1 million
Since March 2, 2026, electronic invoicing has been mandatory for businesses that reported gross revenue exceeding €1 million for the 2023 tax year.
The initial implementation date was February 2, but the Ministry of National Economy and Finance and the AADE approved a one-month postponement to give businesses additional time to prepare.
A transitional period was also established until May 3, 2026, during which affected businesses could continue using certain existing invoicing and transmission methods while completing their transition.
Second phase: businesses with revenue of up to €1 million
On September 30, 2026, the AADE published Decision A.1197/2026, revising the implementation schedule for businesses with gross revenue equal to or below €1 million, based on their 2023 tax return.
The revised schedule establishes the following dates:
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November 2, 2026: mandatory electronic invoicing begins for businesses covered by the second phase.
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November 2, 2026, to January 31, 2027: gradual implementation period, during which certain existing invoicing and transmission methods may continue to be used, provided the conditions established by the AADE are met.
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February 1, 2027: the transitional period ends, and the use of authorised invoice issuance channels becomes mandatory for the transactions concerned.
This postponement replaces the previous schedule, which had established October 2026 as the start of the second phase and the end of December as the conclusion of the transitional period.
How must businesses issue their e-invoices?
Businesses can comply with the electronic invoicing requirement through two main channels:
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Authorised electronic invoicing service providers, which manage electronic invoice issuance and transmission in accordance with AADE requirements.
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Free AADE applications: timologio, available through the authority's online portal, and myDATAapp, designed for mobile devices.
Businesses using authorised providers must submit the corresponding declaration of commencement of electronic tax document issuance. Companies issuing invoices exclusively through the official applications from November 2, 2026, without using the transitional period, do not need to submit that specific declaration.
From February 1, 2027, electronic invoices and the corresponding data submitted to myDATA for transactions covered by the mandate must be processed through these authorised channels.
Therefore, direct transmission of invoice data from an ERP system to myDATA will no longer be sufficient to comply with the electronic invoicing obligation for the transactions concerned.
ERP systems will remain essential for business management, but they must be integrated with the invoice issuance and transmission mechanisms accepted by the tax authority.
What is myDATA and how does it work in Greece?
myDATA (my Digital Accounting and Tax Application) is the Greek Independent Authority for Public Revenue's (AADE) platform for receiving and managing digital accounting and tax information.
Through myDATA, the tax authority receives information relating to taxpayers' business transactions, facilitating tax recording, processing and monitoring.
The platform centralises data relating to revenue, expenses and tax documents, helping improve traceability and reduce manual tax reporting tasks.
Under the new B2B electronic invoicing framework, myDATA continues to play an essential role in the transmission of tax data associated with issued invoices.
Businesses can use authorised service providers or the official timologio and myDATAapp applications to comply with the issuance and reporting requirements established by the AADE.
It is important to distinguish between myDATA as a tax reporting platform and the authorised channels for issuing mandatory electronic invoices. Although these processes are connected, they are not the same.
B2G electronic invoicing in Greece
Greece has also developed a dedicated system for exchanging electronic invoices between businesses and public administrations.
The implementation of B2G electronic invoicing began in September 2023 and was progressively extended to different public authorities and entities.
The legal framework is based on Law 4601/2019, which transposed Directive 2014/55/EU into Greek law, and subsequent provisions establishing the technical and operational requirements for electronic invoicing in public procurement.
The system uses standards compatible with the European EN 16931 standard and the Peppol infrastructure to facilitate the exchange of structured electronic documents.
The Interoperability Centre of the General Secretariat for Information Systems for Public Administration (GSIS PA) is involved in receiving, validating and distributing electronic invoices addressed to public bodies.
Greece also provides official applications to facilitate compliance with B2G requirements, including the issuance of electronic invoices related to public contracts.
Consequently, the B2G framework and the new B2B obligation form part of the country's broader modernisation of invoicing and tax reporting, although each has its own technical and operational requirements.
Greece updates its digital goods movement document timeline
The AADE is also advancing the digitalisation of documents accompanying the movement of goods, enabling information on transportation, receipt and traceability to be recorded electronically.
The system is primarily governed by Decisions A.1122/2024 and A.1123/2024, which establish the requirements for issuing and transmitting digital inventory movement documents through myDATA.
Implementation is divided into two phases.
Phase A: issuing and transmitting digital delivery documents
The first phase covers the digital issuance of documents accompanying the movement of goods and the transmission of their data to the myDATA platform.
Mandatory implementation was introduced progressively throughout 2025, depending on the categories of taxpayers concerned.
The system improves the availability of information on goods movements and facilitates the associated tax controls.
Phase B: goods movement monitoring and traceability
The second phase introduces more advanced functionalities relating to transportation monitoring, goods receipt and inventory information.
Decision A.1198/2026 of September 30 has amended its implementation schedule, establishing two new deadlines:
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January 1, 2027: procedures related to loading, transshipment and receipt of goods will become mandatory, together with the transmission of quantitative control information.
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January 1, 2028: unified product coding in accordance with the TARIC nomenclature will become applicable.
Until each obligation becomes effective, businesses may voluntarily transmit the corresponding data through myDATA.
The revised schedule provides additional time for businesses to prepare their transportation, logistics and inventory management systems.
SERES and electronic invoicing in Greece
The evolution of electronic invoicing in Greece reflects a broader international trend towards automated invoicing processes, interoperability and greater availability of tax information.
SERES helps businesses digitalise and automate their electronic invoicing processes, integrating document exchange with their management systems and adapting these processes to the regulatory requirements of each country.
Through a multi-country electronic invoicing approach, organisations can manage B2B and B2G transactions across different markets within an integrated environment, improving traceability, operational efficiency and their ability to adapt to regulatory changes.
