Greece Begins Second Phase of Mandatory E-Invoicing

Greece’s second phase of mandatory e-invoicing began on 2nd November 2026, bringing businesses with declared gross revenue of €1 million or less, based on the tax year beginning in 2023, into scope.

A transitional period runs until 31st January 2027, allowing existing invoice-issuance and reporting methods to continue alongside approved e-invoicing arrangements. To use this transition, businesses must submit the required declaration on time, specifying a start date for the relevant services no later than 2nd November 2026.

From 1st February 2027, affected invoices must be issued and their data transmitted to myDATA through a licensed e-invoicing provider or AADE’s free timologio or myDATAapp applications. The requirement covers domestic B2B transactions, relevant transactions with businesses outside the EU and B2G transactions.

The timetable was set out on 30th September in Decision A.1197/2026. Businesses with gross revenue exceeding €1 million entered the first mandatory phase on 2nd March 2026.

Source: AADE

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