Greece requires electronic invoicing for small firms and freelancers from Oct 1 2026

electronic invoicing Greece small businesses AADE penalties

From 1 October 2026 Greece will enter the second phase of mandatory electronic invoicing. The rule covers small and micro enterprises, sole‑proprietor businesses and freelancers whose annual turnover does not exceed €1 million. Invoices must be issued electronically through a certified Electronic Issuance Provider or via the tax authority’s free applications timologio and myDATAapp; mobile users can also use the myDATAapp.

The obligation applies to B2B transactions conducted inside Greece, to public‑contract purchases and to sales of goods and services to entities outside the EU. For transactions with businesses in EU member states electronic invoicing remains optional. A transitional period runs until 31 December 2026, during which firms can gradually adapt their systems. Non‑compliance is punishable by fines of up to €2,500 per breach.

The Independent Authority for Public Revenue (AADE) will receive invoice data in real time through the myDATA platform, enhancing tax monitoring. Companies that adopt the system before the deadline receive tax incentives, including a 100 % accelerated depreciation of the required hardware and software costs.

Entities

Greek freelancers and sole‑proprietor professionals · Greek small and micro enterprises · Independent Authority for Public Revenue (AADE)

Claims

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

[● 3 SOURCES] Early adopters can deduct 100 % of the cost of required equipment and software as accelerated depreciation. www.athensmagazine.gr · www.newsbeast.gr · www.proson.gr
[● 3 SOURCES] Penalties for non‑compliance can reach €2,500 per violation. www.athensmagazine.gr · www.newsbeast.gr · www.proson.gr
[● 3 SOURCES] Electronic invoicing remains optional for transactions with businesses in EU member states. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr
[● 5 SOURCES] A transitional period lasts until 31 December 2026 for businesses to adapt to the electronic invoicing system. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr · www.newsbeast.gr · www.proson.gr
[● 5 SOURCES] From 1 October 2026 small and micro enterprises, sole‑proprietor businesses and freelancers with annual turnover up to €1 million must issue invoices electronically. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr · www.newsbeast.gr · www.proson.gr
[● 5 SOURCES] The Independent Authority for Public Revenue (AADE) will receive invoice data in real time via the myDATA platform. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr · www.newsbeast.gr · www.proson.gr
[● 3 SOURCES] The new rule applies to B2B transactions within Greece, public‑contract purchases, and sales to non‑EU entities. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr
[● 5 SOURCES] The free applications timologio and myDATAapp, provided by AADE, can be used for electronic invoicing. www.biskotto.gr · www.athensmagazine.gr · www.economistas.gr · www.newsbeast.gr · www.proson.gr