Published: February 2026
Greece has officially revised the implementation timeline for mandatory electronic invoicing applicable to large businesses included in the first rollout phase. The amendment was confirmed through a joint decision signed by the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE), aiming to provide additional time for technical preparation and onboarding.
The obligation applies to companies with annual gross revenues exceeding EUR 1 million in the 2023 tax year. Authorities noted that a significant majority of in-scope businesses have already initiated electronic invoicing adoption, supporting a controlled transition toward mandatory compliance.
Revised implementation timeline
17 February 2026 — Official decision published postponing implementation dates
2 March 2026 — Mandatory electronic invoicing obligation formally begins
2 March – 3 May 2026 — Transitional implementation period
- Gradual onboarding allowed
- Parallel use of ERP/accounting systems or AADE submission tools permitted
- Businesses must submit electronic invoicing start declarations
From 3 May 2026 onward — Full operational expectation following transition window
Failure to issue electronic invoices after implementation is treated as non-issuance of invoices under the Tax Procedure Code, triggering penalties including fines equal to 50% of applicable VAT or fixed monetary penalties depending on accounting obligations.
The update reinforces Greece’s phased approach, balancing regulatory enforcement with operational readiness for large enterprises transitioning to mandatory e-invoicing.
