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Greece e-Invoicing
Updated 29 April 2026
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Greece runs a phased B2B rollout under Law 5222/2025: businesses with 2023 revenues above EUR 1M from March 2026, all remaining businesses from October 2026, with invoices sent to the myDATA platform via certified providers. EN-compliant e-invoicing has been mandatory for B2G since 2024. B2C stays outside the mandate.
Greece e-Invoicing OverviewViDA
B2B
phased
since 2 March 2026Phased 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).
B2G
mandatory
since 1 June 2024EN-compliant eInvoices required for public procurement; myDATA real-time reporting in place.
B2C
none
B2C transactions outside the scope of mandatory e-invoicing under Law 5222/2025; myDATA real-time reporting still applies for tax data.
Next deadline1 October 2026 · Phase B: All businesses mandatory e-invoicing
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Implementation Timeline(17 events)
Key mandate dates. Select a date for detail, or show all updates below.
B2G eInvoicing mandatory (expanded)
1 June 2024
B2G
EN-compliant eInvoices required for public procurement.
AADE Decision A.1123/2024 establishes e-transportation framework
15 July 2024
Domestic
Governor of the Independent Authority for Public Revenue (AADE) issued Decision A.1123/2024 of 15 July 2024 determining the content and format of e-transportation documents, transmission procedure, method and channels to the myDATA platform. Annex I sets the basic digital monitoring of inventory movements requirements for Phase A.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
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.
AADE Decision A.1094/2026 postpones e-transportation Phase B
29 April 2026
Domestic
AADE Decision A.1094/2026 of 29 April 2026 postpones and clarifies the implementation timeline for Phase B of the digital monitoring of inventory movements transmitted to myDATA, providing additional time for technical readiness. The decision does not alter the scope of the mandate but redefines when each phase becomes mandatory, splitting Phase B into two sub-phases.
E-transportation Phase B1 mandatory
12 October 2026
Domestic
ViDA: OSS/IOSS clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform obligations and VAT registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
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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Compliance Regime
CTC Model
Real-time reporting
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).
Network
Peppol
Standards
EN 16931
Record-keeping & Reporting
Technical Formats
Peppol BIS
myDATA XML
Penalties
Failure to issue e-invoice
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.
Exemptions
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Greece
Yes, e-Invoicing is mandatory in Greece for B2G (since 2024-06-01) transactions.
B2B e-Invoicing in Greece is in a phased rollout since 2026-03-02. 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).
B2G e-Invoicing in Greece is mandatory since 2024-06-01. EN-compliant eInvoices required for public procurement; myDATA real-time reporting in place.
Greece supports the following e-Invoice formats: Peppol BIS, myDATA XML.
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).
Greece has penalties for e-Invoicing non-compliance. 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.
Yes, Greece is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Greece is 1 October 2026: Phase B: All businesses mandatory e-invoicing. All remaining taxpayers must adopt mandatory e-invoicing under Law 5222/2025. Transitional adjustment period from 1 October to 31 December 2026.
Exemptions from Greece e-Invoicing may apply to: Farmers. Check specific criteria as exemptions vary by transaction type and business size.