Greece extends electronic invoicing deadlines for small businesses

The Independent Authority for Public Revenue (AADE) has announced a new timeline for the mandatory implementation of electronic invoicing in Greece. This extension provides thousands of small businesses and professionals with more time to adapt to the new digital requirements.

Key dates in the new schedule include November 2, 2026, which marks the start of mandatory electronic invoicing for businesses in the second implementation phase. A transitional period will follow, lasting until January 31, 2027, during which businesses may continue to use existing commercial and accounting software under certain conditions. From February 1, 2027, the issuance and transmission of invoices must be done exclusively through certified providers or AADE applications.

The measures specifically affect businesses with gross annual revenues of up to 1 million euros, based on their 2023 tax returns. To utilize the adjustment period between October 1 and the end of the year, businesses must submit a ‘Declaration of Commencement of Electronic Issuance of Documents’ by October 12, 2026.

Businesses have two primary options for compliance: utilizing services from a certified electronic invoicing provider or using the free ‘timologio’ and ‘myDATAapp’ applications provided by the AADE. Transactions with final consumers remain unchanged by these new regulations.