AADE clarifies electronic invoicing rules for Greek businesses

electronic invoicing tax compliance AADE small businesses myDATA

The Independent Authority for Public Revenue (AADE) has issued clarifications regarding the mandatory transition to electronic invoicing in Greece. Starting October 1, 2026, the measure expands to include small businesses with annual gross revenues of up to 1 million euros, based on 2023 tax year data.

To facilitate a gradual transition, businesses can utilize an adjustment period running from October 1, 2026, until the end of the year. Those wishing to continue issuing invoices using existing methods during this period must submit a ‘Declaration of Commencement of Electronic Issuance of Documents’ via the myAADE portal by October 12, 2026.

Businesses that exclusively use the free timologio or myDATAapp applications for invoicing from October 1, 2026, are exempt from submitting this specific declaration. However, this does not affect obligations for those using certified Electronic Invoicing Service Providers. The new regulations aim to enhance tax compliance and reduce tax evasion through real-time digital transmission to the myDATA platform. Transactions with final consumers (retail) remain unchanged under the new framework.

Entities

Greece · Independent Authority for Public Revenue · myAADE · myDATA · myDATAapp · timologio

Claims

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

[○ 1 SOURCE] The mandate covers all transactions between businesses in Greece and sales to non-EU businesses. www.newmoney.gr
[● 3 SOURCES] The mandate applies to businesses with annual turnover up to 1 million euros based on the 2023 tax year. www.newmoney.gr · pelop.gr
[● 2 SOURCES] Businesses using timologio or myDATAapp exclusively from October 1 do not need to submit a declaration. pelop.gr
[○ 1 SOURCE] Retail transactions with final consumers remain unchanged.
[● 3 SOURCES] The new regulations take effect on October 1, 2026. www.newmoney.gr · pelop.gr
[● 3 SOURCES] A transitional period is available until the end of December 2026. www.newmoney.gr · pelop.gr
[● 3 SOURCES] AADE is implementing mandatory electronic invoicing for small businesses. www.newmoney.gr · pelop.gr
[○ 1 SOURCE] The measure aims to increase tax compliance and reduce tax evasion. www.newmoney.gr