AADE clarifies electronic invoicing rules for Greek businesses

The Independent Authority for Public Revenue (AADE) has issued clarifications regarding mandatory electronic invoicing requirements in Greece. The new guidelines specify which businesses must submit a ‘Declaration of Commencement of Electronic Issuance of Documents’ and which are exempt.

Businesses with gross annual revenues of up to €1 million, based on the 2023 tax year, may utilize a transitional period from October 1 until December 31, 2026. During this time, these entities can gradually transition to the new system by issuing invoices through both electronic and existing traditional methods. To utilize this dual approach, businesses must submit the required declaration via the myAADE platform by the deadline of October 12, 2026.

Conversely, businesses that switch exclusively to issuing invoices through the free applications timologio or myDATAapp starting October 1 are not required to submit this specific declaration. The transition does not alter the method of issuing documents for retail transactions with final consumers.