Greece expands electronic invoicing mandate for small businesses

The Independent Authority for Public Revenue (AADE) is implementing the second phase of a new electronic invoicing regime in Greece, effective October 1, 2026. This phase expands the mandate to include businesses, individual activities, and freelancers with gross annual revenues of up to €1 million, based on their 2023 tax year declarations.

To facilitate the transition, a three-month adjustment period will run from October 1 to December 31, 2026. During this time, businesses may use both existing and new methods for issuing and transmitting documents, provided they submit the necessary declaration via the myDATA platform. Failure to comply with the new framework or deadlines may result in penalties.

Eligible entities can issue invoices through certified service providers, the free AADE ‘timologio’ application, or the myDATA app. Once issued, data is automatically transmitted to the myDATA platform, and invoices receive a mandatory Unique Registration Number (MARK). The system aims to automate electronic books, reduce costs associated with paper and printing, and provide tax authorities with real-time transaction data.