The Greek Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), has officially announced that electronic invoicing will become mandatory for business-to-business (B2B) transactions starting February 2, 2026. The decision, published on September 16, 2025, establishes a structured rollout and incentives for early adoption.
Scope of the Mandate
Under the new framework, all domestic transactions between businesses in Greece must be invoiced electronically. The obligation also extends to sales made to businesses located in non-EU countries. For intra-EU transactions, e-invoicing remains optional.
- Domestic B2B: Acceptance of e-invoices is mandatory for the recipient.
- Foreign transactions: Greek companies are not obliged to accept e-invoices from non-resident partners.
Businesses can comply through authorized e-invoice service providers, AADE’s free “timologio” platform, and the official “myDATAapp,” which is particularly relevant for public contracts.
Implementation Timeline
Authorities have outlined a two-phase implementation process to allow businesses to adapt:
- Phase A – Large taxpayers (revenue above €1,000,000 in fiscal year 2023)
- February 2, 2026: Obligation begins
- February 2 – March 31, 2026: Transitional period for gradual adoption
- Phase B – All other businesses
- October 1, 2026: Obligation begins
- October 1 – December 31, 2026: Transitional period for gradual adoption
During these periods, businesses must submit a Declaration of Start of Electronic Issuance or declare use of AADE’s “timologio” application.
Incentives for Early Adoption
To encourage swift compliance, AADE will grant significant tax incentives for companies that adopt e-invoicing two months ahead of schedule (December 1, 2025 for Phase A, and August 3, 2026 for Phase B).
According to the Ministry and AADE, mandatory e-invoicing will help reduce VAT losses and fake invoices, simplify compliance through myDATA with pre-filled VAT returns, and boost competitiveness by cutting costs, errors, and disputes.
