Greek e-invoicing 2026–2027: the new timeline

The dates

2 Nov 2026

Mandatory e-invoicing starts for second-period businesses.

2 Nov 2026 – 31 Jan 2027

Transition period: businesses may still use their commercial or accounting software (ERP) or the special entry form in parallel.

From 1 Feb 2027

Domestic B2B, non-EU third-country and B2G invoices are issued and sent to myDATA only through an e-invoicing provider or AADE’s timologio and myDATAapp apps. Sending them any other way, e.g. through an ERP, will no longer be possible.

Who it affects

• Businesses that declared gross revenue of up to €1,000,000 in the return for the tax year that started in 2023.
• For larger businesses (first period), the obligation already applies since 2026.
• According to the announcement, about 655,000 businesses, almost 70% of the second period, already use a provider or AADE’s apps for wholesale transactions.

How to comply

• Through an e-invoicing service provider, or
• with AADE’s free timologio and myDATAapp (mobile) apps, which also cover e-invoices for public contracts.

Start-of-e-invoicing declaration

• Businesses using a provider submit the start declaration with an effective date of 2 Nov 2026 and start issuing e-invoices between 2 Nov 2026 and 31 Jan 2027.
• Businesses issuing only with timologio or myDATAapp from 2 Nov 2026 that do not want the transition period do not need to submit it.

What it means for expense classification

• E-invoicing is about issuing. Invoices a business receives appear in myDATA as expenses, and classifying them remains the obligation of the recipient or their accountant.
• The more invoices are sent electronically, the more expenses wait to be classified in myDATA every month.

Digital delivery notes: phase B

• From 1 Jan 2027, loading, reloading and receipt for the digital tracking of stock movements are activated, together with the sending of quantity-check data.
• From 1 Jan 2028, unified product coding under the Combined Nomenclature (TARIC) applies.