Greece Mandates B2B E-Invoicing for 2026
The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) have officially announced the timeline for mandatory business-to-business electronic invoicing, set to begin on February 2, 2026.
The e-invoicing mandate will apply to all businesses operating under Greek accounting standards. The scope covers:
- Domestic B2B Transactions: E-invoicing will be mandatory for all sales of goods and services between businesses in Greece. Importantly, receiving businesses will be required to accept these electronic invoices.
- Exports to Non-EU Countries: E-invoices are also required for sales to businesses outside the European Union.
- Intra-EU Transactions: For transactions with businesses in other EU member states, e-invoicing will remain optional.
This mandate is built around the myDATA platform, Greece's central system for digital tax reporting. E-invoices must be transmitted to myDATA for validation, after which they receive a unique identification number before being sent to the final customer.
The Phased Implementation Timeline
To ensure a smooth transition, the government has established a two-phase rollout schedule.
Phase 1: Large Businesses
- Who: Companies with gross revenues exceeding €1 million in the 2023 fiscal year.
- Start Date: February 2, 2026
- Transition Period: A grace period for gradual adaptation will run from February 2 to March 31, 2026.
Phase 2: All Other Businesses
- Who: All remaining businesses not covered in Phase 1.
- Start Date: October 1, 2026
- Transition Period: A gradual adjustment period is scheduled from October 1 to December 31, 2026.
During these transition periods, companies can continue using their existing accounting or ERP software alongside the new e-invoicing systems.
How to Comply and Incentives for Early Adoption
Businesses have two primary options for complying with the new regulations:
- Certified Service Providers: Engage with an accredited electronic invoice service provider.
- Free Government Tools: Use the AADE's free applications, timologio and the myDATAapp, which offer a no-cost solution.
To encourage a swift transition, the Greek government is offering significant tax incentives for businesses that adopt e-invoicing two months ahead of their respective deadlines. Early adopters will benefit from:
- A 100% enhanced depreciation on the cost of necessary technical equipment and software in the year of purchase.
- A 100% increased deduction on expenses related to producing, transmitting, and archiving e-invoices for the first 12 months.
There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.
