Greece Mandates B2B E‑Invoicing Affecting Large Enterprises from 2nd February 2026
Greece is rolling out a phased nationwide B2B electronic invoicing mandate, starting on 2nd February 2026 for resident large businesses with annual turnover over €1 million (based on 2023 filings). From this date, affected companies must issue structured e‑invoices for domestic B2B transactions and exports to non‑EU jurisdictions, transmitting them via the tax authority’s myDATA platform or a certified service provider. Intra‑EU B2B sales remain optional under the current rules.
Large enterprises benefit from a transition period which lasts till 31st March 2026, during which traditional invoicing methods can still be used in parallel provided a formal “Declaration of Commencement of E‑Invoicing” is submitted.
A second phase will extend the mandate to all other resident taxpayers from 1st October 2026, with a transitional period through 31st December 2026.
The e‑invoicing regime is built on Greece’s existing myDATA real‑time reporting infrastructure, which has captured VAT invoice and ledger data since 2021. Integration with myDATA enables automatic validation, unique invoice identifiers, and better VAT reconciliation, while the acceptance of e‑invoices by domestic recipients becomes compulsory under the new mandate.
Authorities have also announced tax incentives for early adopters, including enhanced depreciation and increased deductions for e‑invoicing‑related costs if adopted at least two months prior to the relevant deadline.