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Greece e-Invoicing

Updated 29 April 2026

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In-depth mandate analysis, timeline, exemptions, and vendor selection

B2B
phased
since 2 March 2026
Phased rollout under Law 5222/2025 : Phase A (gross revenues >€1M in 2023) mandatory from 2 March 2026 with transitional period to 3 May 2026; Phase B (all remaining businesses) from 1 October 2026. Invoices transmitted to myDATA platform via certified providers or AADE applications (Timologio web/myDATAapp).
B2C
none
B2C transactions outside the scope of mandatory e-invoicing under Law 5222/2025; myDATA real-time reporting still applies for tax data.
B2G
mandatory
since 1 June 2024
EN-compliant eInvoices required for public procurement; myDATA real-time reporting in place.

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Exemptions

Farmers
Farmers are not yet within scope of the e-transportation Phase A obligation under AADE Decision A.1123/2024 .

Penalties

Failure to issue e-invoice
Failure to issue an e-invoice is treated by AADE as non-issuance of the invoice itself, with penalties under the Code of Tax Procedure applying.
VAT-subject transaction non-compliance
For transactions subject to VAT, a fine of 50% of the VAT amount applies for failure to issue a compliant e-invoice.
Non-VAT transaction non-compliance
For transactions not subject to VAT, fines of EUR 500 per tax audit apply for entities keeping single-entry books, and EUR 1,000 for those with double-entry books.

Standards:

EN 16931

Supported Formats:

Peppol BIS
myDATA XML

Clearance Model:

Real-time reporting model via the myDATA platform operated by the Independent Authority for Public Revenue (AADE). Issuers transmit invoices through certified Electronic Invoicing Service Providers (ΥΠΑΗΕΣ) or AADE free applications (Timologio web application and myDATAapp). Digital monitoring of inventory movements (e-transportation) operates under Decisions A.1123/2024 (Phase A) and A.1094/2026 (Phase B1/B2 timeline).

Archiving Requirements:

5 years retention under Article 7 of Law 4308/2014 (Greek Accounting Standards); 20 years if tax evasion alleged; digital archiving permitted.

N/A
myDATA used for real-time VAT reporting rather than SAF-T.

E-transportation Phase A mandatory
1 December 2025
Domestic
All entities within scope required to transmit Phase A data to myDATA, covering basic digital monitoring of inventory movements as defined in Annex I of AADE Decision A.1123/2024 . Farmers are not yet within scope of the Phase A obligation. Voluntary transmission of Phase B data also opened on this date.
Phase A deadline extended to 2 March 2026
17 February 2026
Domestic B2B
AADE press release of 17 February 2026 extended the mandatory e-invoicing start for large enterprises (gross revenues >€1M in 2023 tax year) to 2 March 2026, with a transitional period through 3 May 2026, to facilitate timely compliance and provide additional time for technical adjustments by electronic invoice issuers.
Phase A: Large companies mandatory e-invoicing
2 March 2026
Domestic B2B
Companies with gross revenues exceeding €1 million (2023 tax year) must issue e-invoices via certified providers (ΥΠΑΗΕΣ) or AADE free applications (Timologio web application and myDATAapp for mobile devices). Obligated enterprises must submit either a Declaration of Commencement of Electronic Issuance of Fiscal Documents or a Declaration of Use of the timologio application, with effective start date 2 March 2026. Transitional period until 3 May 2026.
Phase B: All businesses mandatory e-invoicing
1 October 2026
Domestic B2B
All remaining taxpayers must adopt mandatory e-invoicing under Law 5222/2025 . Transitional adjustment period from 1 October to 31 December 2026.
E-transportation Phase B1 mandatory
12 October 2026
Domestic
Phase B1 of the digital monitoring of inventory movements becomes mandatory under AADE Decision A.1094/2026 , requiring transmission to myDATA of: loading, transshipment, receipt of goods, data supporting traceability of inventory movements, and quantitative and qualitative inventory controls.
E-transportation Phase B2 mandatory
1 January 2027
Domestic
Phase B2 of the digital monitoring of inventory movements becomes mandatory under AADE Decision A.1094/2026 , requiring mandatory transmission to myDATA of unified item codification according to the Combined Nomenclature (CN).
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Frequently asked questions about e-Invoicing in Greece

Primary sources for Greece

aade.gr, aade.gr, eur-lex.europa.eu, greeklawdigest.gr, aade.gr, aade.gr.

Related Countries

France
phased
Germany
phased
Ireland
phased
Poland
phased