Greece mandates electronic invoicing for small businesses by 2026

The Association of Merchants and Entrepreneurs of the Municipality of Agrinio (SEEDA) has issued a reminder regarding the mandatory implementation of electronic invoicing in Greece. Based on announcements from the Independent Authority for Public Revenue (AADE), the deadline for the second and final phase of this regulation is October 1, 2026.

This mandate applies to legal entities with declared gross annual revenues of up to one million euros, based on tax year filings starting within 2023. The requirement covers business-to-business (B2B) transactions within Greece or with non-EU third countries, as well as business-to-government (B2G) transactions where electronic invoicing is not already required by specific provisions.

Failure to submit the necessary declarations or late submissions may result in penalties. Businesses with gross revenues exceeding one million euros have already been integrated into the new system as of March 2, 2026.