Greece will make electronic invoicing mandatory for business-to-business (B2B) transactions starting February 2, 2026, marking a major step in the country’s push to digitize its economy and modernize tax reporting.
Scope of the Obligation
From February 2026, companies must issue electronic invoices for all sales of goods and services to domestic businesses, as well as to businesses in countries outside the EU. For transactions with EU-based companies, electronic invoicing will remain optional; if the recipient does not accept an e-invoice, an alternative method may be used.
For domestic transactions, acceptance of e-invoices will be mandatory for the recipient company. In contrast, Greek companies will not be required to accept e-invoices from foreign suppliers, whether EU-based or from third countries.
Businesses will be able to comply either by using:
- Licensed Electronic Data Issuance Provider services, or
- The free state-provided platforms Timologio and myDATAapp, which also cover e-invoicing needs in public contracts.
Implementation Timeline
The rollout will follow a phased schedule:
- Period A — Large businesses (2023 revenues above €1 million)
- February 2, 2026: Start of mandatory e-invoicing
- February–March 2026: Transitional phase, during which companies may use existing ERP/accounting systems in parallel
- Businesses must submit a declaration of e-invoicing commencement or register for the Timologio app within this quarter
- Period B — All other businesses
- October 1, 2026: Start of mandatory e-invoicing
- October–December 2026: Transitional adjustment period
Incentives for Early Adoption
To encourage early compliance, AADE will grant tax benefits to companies adopting e-invoicing two months ahead of their deadline:
- Full and doubled depreciation (100% increase) on spending for technical equipment and software in the year of purchase
- 100% uplift on expenses related to the production, transmission, and electronic archiving of invoices during the first 12 months
Expected Benefits
The Ministry of Finance and AADE emphasize that e-invoicing will deliver significant advantages:
- Reduction of VAT fraud and “virtual” invoicing
- Simplified reporting through the myDATA platform, with pre-completed VAT returns and Form E3
- Lower administrative costs for businesses, including reduced invoice storage, fewer disputes, and fewer manual entry errors
- Stronger competitiveness for Greek companies in both domestic and international markets
Source: AADE: Compulsory from 2/2/2026 electronic invoicing in B2B transactions https://www.aade.gr/deltia-typoy-anakoinoseis/deltio-typoy-16092025
