From February 2, 2026, electronic invoicing becomes mandatory for all business-to-business (B2B) transactions in Greece, with special regulations also applying to international transactions.
The relevant legislation is being established by Deputy Finance Minister George Kotsiras and AADE Governor George Pitsilis. For sales to businesses outside the EU, electronic invoicing is also mandatory, while for businesses within the EU it remains optional. Companies can choose either electronic invoicing providers or AADE’s free applications (timologio, myDATAapp).
Mandatory electronic invoicing implementation in two phases
Implementation will occur in two phases: from 2/2/2026 for large businesses with revenues exceeding €1 million, and from 1/10/2026 for the remainder. During the initial period, adaptation time is provided with gradual implementation. Additionally, strong incentives are established for companies choosing early adoption, such as double tax depreciation for equipment and increased expense deductions for 12 months.
Mandatory electronic invoicing aims to reduce tax evasion, simplify procedures through the myDATA platform, and reduce operational costs while enhancing business competitiveness.
Joint announcement from Ministry of Finance and AADE
From 2/2/2026, mandatory use of electronic invoicing begins for business-to-business (B2B) transactions, while strong incentives are simultaneously provided for early business adoption of the new system.
Related regulations are established through a series of decisions by Deputy Minister of National Economy and Finance George Kotsiras and Independent Authority for Public Revenue Governor George Pitsilis.
The obligation concerns issuing electronic invoices for every sale of goods and provision of services between businesses in Greece, as well as to third-country businesses (outside the EU). For sales to European Union businesses, issuing electronic invoices remains optional. If the foreign business does not accept the electronic invoice, it can be sent alternatively.
For transactions between domestic businesses, acceptance of electronic invoices by the receiving business is mandatory. Conversely, there is no obligation for domestic businesses to accept electronic invoices in transactions with foreign businesses (within the EU or third countries).
Each business can fulfill this obligation by choosing either:
• Electronic Invoice Issuing Provider services,
• AADE’s free application, timologio and the free mobile application myDATAapp, which offer equivalent solutions and cover, at no cost, cases of electronic invoice issuance related to public contracts.
Implementation timeline
The Joint Decision of Deputy Minister of National Economy and Finance George Kotsiras and Independent Authority for Public Revenue Governor George Pitsilis provides for two implementation periods, as well as a transitional period, so businesses can smoothly adapt to the new process:
Phase A – Large businesses with gross revenues exceeding one million euros (€1,000,000) for fiscal year 2023
• 2/2/2026: Start of mandatory implementation
• 2/2 – 31/3/2026: Period of gradual electronic invoicing implementation, with parallel use of business management programs (commercial/accounting, ERP) or special registration forms.
Obligated businesses must submit a Declaration of Electronic Invoice Issuance Commencement or Declaration of timologio Application Use and begin issuing electronic invoices within this specific quarter.
Phase B – Other businesses
• 1/10: Start of mandatory implementation
• 1/10 – 31/12: Period of gradual adaptation.
Early adoption incentives
With a Decision by AADE Governor George Pitsilis, businesses choosing to implement electronic invoicing two months earlier than their respective deadline (i.e., by 1/12/2025 for the first period and by 3/8/2026 for the second electronic invoicing implementation period respectively), enjoy:
• full and 100% increased depreciation of expenses for technical equipment and software, in the purchase year,
• 100% increase in expenses for production, transmission and electronic archiving of electronic invoices for the first twelve (12) months of issuance.
The introduction of mandatory electronic invoicing represents a milestone in the economy’s digitization effort and is expected to offer significant benefits, such as:
• Reduction of VAT loss and limitation of fictitious tax document issuance.
• Significant facilitation for businesses in fulfilling their declaration obligations, thanks to simplified data transmission to the digital myDATA platform and pre-completion of VAT declarations and E3 forms.
• Enhancement of Greek business competitiveness and reduction of administrative costs (invoice issuance, sending & storage costs, reduced invoice losses, manual entry errors, disputes with counterparties).
For more information, interested parties can contact AADE’s Taxpayer Service, my1521:
• By phone at 1521, weekdays from 7:00 to 20:00.
• Digitally at my1521, 24 hours a day, 7 days a week.
