Current status
Large businesses are live; remaining businesses enter from October 2026 with a transition period.
Greece is introducing mandatory B2B electronic invoicing in two 2026 phases through certified providers or the tax authority's free applications.
Implementation timeline
- Mandatory electronic invoicing beginsBusinesses in the first implementation period
- Mandatory issuance — first periodBusinesses with 2023 gross revenue above €1 million
- Mandatory issuance — second periodRemaining businesses
Conditional gradual adoption is available through 31 December 2026 for timely declarations.
- Second-period transition endsBusinesses using the conditional gradual-adoption period
Who is affected
The measure covers in-scope sales of goods and services between businesses in Greece and specified transactions to businesses outside the EU. Detailed exceptions should be checked with AADE.
Receiving requirements
Businesses must be able to process invoices issued through the approved electronic issuance channels as their counterparties enter the mandate.
Issuing requirements
Businesses above the first-phase revenue threshold have been mandatory since March 2026. Remaining businesses enter on 1 October 2026, with conditional gradual adoption through December.
Formats and networks
Accepted or required formats
Networks and platforms
- Certified e-invoicing providers
- AADE timologio
- myDATA
Software considerations
Use a certified electronic issuance provider or an AADE application such as timologio. Confirm myDATA transmission, authentication, archiving and support for your applicable start date.
Frequently asked questions
When did Greece's first phase begin?
After a schedule amendment, businesses above the €1 million threshold became mandatory on 2 March 2026.
When do remaining businesses enter?
The second period begins on 1 October 2026. A conditional gradual-adoption period is available through the end of 2026.
Official sources
Use these first-party references to verify the requirements for your circumstances.
- Official sourceIndependent Authority for Public Revenue (AADE/IAPR)Mandatory electronic invoicing — frequently asked questionsLast checked 10 September 2026View official source (opens external website)
Last verified:
The information on E-Invoicing Guide is provided for general informational purposes only and does not constitute legal, tax, accounting or compliance advice. Requirements may change. Always verify obligations with the relevant authority or a qualified adviser.