AADE mandates electronic invoicing for Greek businesses from October 2026

electronic invoicing AADE B2B transactions tax compliance myDATA

The Independent Authority for Public Revenue (AADE) has begun sending mass notifications to thousands of Greek businesses regarding the mandatory implementation of electronic invoicing, effective October 1, 2026. This marks the second and final phase of the rollout, targeting businesses with annual gross revenues of up to €1 million, based on their 2023 tax returns.

The mandate covers B2B wholesale transactions within Greece and with non-EU countries, as well as B2G transactions with government entities where electronic invoicing is not already required. Businesses with revenues exceeding €1 million have already been subject to these rules since March 2, 2026.

A three-month transition period is available from October 1 to December 31, 2026, allowing for the parallel use of existing methods. However, businesses must submit a declaration via myDATA by October 1, 2026, to utilize this period. Failure to comply or issuing invoices through non-approved methods may result in significant penalties, including fines based on a percentage of the tax due or fixed minimum amounts.

Entities

Greece · Independent Authority for Public Revenue · myDATA

Claims

What the coverage asserts, and how many sources carry each claim.

[● 3 SOURCES] A three-month adjustment period is provided from October 1 to December 31, 2026, allowing parallel use of existing and new invoicing methods. www.newsbeast.gr · pelop.gr
[○ 1 SOURCE] Failure to issue invoices digitally can result in fines of 50% of the applicable VAT, with minimums of 250 euros for single-entry and 500 euros for double-entry bookkeeping. pelop.gr
[● 3 SOURCES] The new mandate covers B2B transactions within Greece, B2B transactions with non-EU countries, and B2G transactions where electronic invoicing is not already required. www.newsbeast.gr · pelop.gr
[● 3 SOURCES] AADE has begun sending notification emails to businesses regarding new electronic invoicing requirements. www.newsbeast.gr · pelop.gr
[● 2 SOURCES] Businesses must submit a declaration via myDATA by October 12, 2026, to utilize the adjustment period. pelop.gr
[● 3 SOURCES] Mandatory electronic invoicing begins October 1, 2026, for businesses with gross annual revenues up to 1 million euros based on 2023 tax year declarations. www.newsbeast.gr · pelop.gr