Published: February 2026
Greece has officially entered the final countdown to mandatory electronic invoicing for business-to-business (B2B) transactions. As of 2 February 2026, businesses operating in the Greek market with annual gross revenues exceeding EUR 1 million in the 2023 tax year are required to issue electronic invoices for the sale of goods and the provision of services.
The obligation represents a significant shift in the country’s tax compliance framework, as Greece moves away from paper and PDF invoices toward a fully digital, system-integrated invoicing model. The reform aims to reduce VAT losses, combat the issuance of fictitious invoices, and simplify compliance through automated reporting and the pre-filling of VAT returns and income tax forms.
Under the new system, transaction data is transmitted via certified electronic invoicing providers or through AADE’s free applications and reported to the myDATA platform of the Independent Authority for Public Revenue (AADE) in near real time. A transitional adjustment period remains in place until 31 March 2026, during which legacy commercial or accounting systems may continue to operate in parallel. From 1 April 2026, fully electronic invoicing becomes mandatory.
A second phase will follow on 1 October 2026, extending the obligation to all remaining businesses. To support adoption, the authorities have introduced tax incentives for early onboarding, including enhanced depreciation and increased deductibility of e-invoicing related expenses.
