Greece implements second phase of mandatory electronic invoicing

The Independent Authority for Public Revenue (AADE) has issued clarifications regarding the second phase of mandatory electronic invoicing in Greece, set to begin on October 1, 2026. This phase targets businesses and professionals with gross annual revenues of up to €1 million based on 2023 tax year data, including many farmers, cooperatives, and agricultural processors.

The new regulations apply to business-to-business (B2B) transactions, transactions with non-EU third countries, and business-to-government (B2G) transactions. Retail transactions with final consumers remain unchanged and will continue under the current system.

A three-month transition period is available from October 1 until December 31, 2026. During this time, businesses can continue using existing methods provided they submit a “Declaration of Commencement of Electronic Issuance of Documents” via myAADE by October 12. Those opting to use AADE’s free applications, such as timologio or myDATAapp, from the start are exempt from this declaration. Full mandatory electronic invoicing without transitional options will be enforced starting January 1, 2027. Non-compliance may result in fines of up to €2,500.