Greece Delays Second E-Invoicing Wave

Greece has postponed the second phase of its mandatory e-invoicing rollout to 2 November 2026, with a gradual implementation period running until 31 January 2027.

The change applies to businesses with declared gross revenues of up to €1 million, based on their 2023 tax-year return. The Ministry of National Economy and Finance and AADE announced the revised timetable on 30 September, giving businesses additional time to implement the requirements.

During the transition, affected businesses may continue using existing commercial or accounting systems, including ERP systems, or the special myDATA entry form alongside the approved e-invoicing channels.

From 1 February 2027, invoices for domestic B2B transactions, transactions with businesses outside the EU and B2G activity must be issued, and their data transmitted to myDATA, exclusively through an e-invoicing provider or AADE’s free timologio and myDATAapp applications. Direct transmission through other methods, such as an ERP system, will no longer be permitted for these transactions.

Businesses using a provider must submit a commencement declaration effective from 2 November and begin issuing electronic invoices during the transition period. Those using AADE’s applications exclusively from 2 November, without taking advantage of the transition, do not need to submit this declaration.

Separately, Greece has postponed the second phase of digital goods movement reporting. Requirements covering loading, transhipment, receipt and quantitative checks will begin on 1 January 2027, with standardised item coding following on 1 January 2028.

New Implementation Timetable

• 2 November 2026: Mandatory implementation begins.
• 2 November 2026 to 31 January 2027: Gradual implementation period for electronic invoicing, during which businesses may also continue using business management software (commercial/accounting software or ERP systems) or the special data-entry form.

Affected businesses using an electronic invoicing provider must submit a Declaration of Commencement of Electronic Document Issuance, with an effective start date of 2 November 2026, and begin issuing electronic invoices within the period specified above, from 2 November 2026 to 31 January 2027.

Businesses that will issue their invoices exclusively through timologio or myDATAapp from 2 November 2026, and do not wish to use the gradual implementation period, are not required to submit this declaration.

From 1 February 2027, electronic invoices for domestic B2B transactions, transactions with third countries outside the EU, and B2G transactions must be issued, and their associated data transmitted to the myDATA digital platform, exclusively through an electronic invoicing provider or AADE’s timologio and myDATAapp applications.

Consequently, from that date, data relating to these documents can no longer be transmitted to myDATA by another method, such as directly through an ERP system.

Source: AADE announcement, 30 September 2026

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