Greece set B2B e-invoicing mandatory from February 2026 with early adoption incentives.

The Greek Public Revenue Authority (AADE) announced the official dates when businesses must start issuing electronic invoices (e-invoices) for business-to-business (B2B) transactions on 16 September 2025.

From 2 February 2026, electronic invoicing will become mandatory for all B2B transactions in Greece, with strong incentives for early adoption. These rules are set out in a series of decisions by Deputy Minister of National Economy and Finance Giorgos Kotsiras and AADE Commissioner Giorgos Pitsilis.

The related provisions are established through a series of decisions by the Deputy Minister of National Economy and Finance, Giorgos Kotsiras, and the Commissioner of the Independent Authority for Public Revenue (AADE), Giorgos Pitsilis.

The obligation covers the issuance of electronic invoices for all sales of goods and provision of services between businesses in Greece, as well as to businesses in third countries (outside the EU). For sales to businesses in the European Union, electronic invoicing remains optional. If the foreign business does not accept the electronic invoice, it may be sent by an alternative method.

For transactions between domestic businesses, acceptance of electronic invoices by the recipient business is mandatory. In contrast, there is no obligation for domestic businesses to accept electronic invoices in transactions with foreign businesses (either within the EU or third countries).

Each business can meet this obligation by choosing either:

  • Services provided by an Electronic Invoicing Service Provider, or

The free AADE application, timologio, and the free mobile app myDATAapp, which provide an equivalent solution and cover, at no cost, cases of electronic invoicing related to public contracts.

Implementation schedule The Joint Decision of Deputy Minister Giorgos Kotsiras and AADE Commissioner Giorgos Pitsilis provides two implementation periods, as well as a transitional phase to allow businesses to adapt smoothly to the new process:

Period A – Large businesses with gross revenue over EUR 1,000,000 for the 2023 tax year

  • 2/2/2026: Start of mandatory implementation
  • 2/2 – 31/3/2026: Gradual implementation period of electronic invoicing, with parallel use of business management software (commercial/accounting, ERP) or the special entry form.
    Businesses subject to the obligation must submit a Declaration of Start of Electronic Invoicing or a Declaration of Use of the timologio application and begin issuing electronic invoices within this quarter.

Period B – Other businesses

  • 1/10/2026: Start of mandatory implementation
  • 1/10 – 31/12/2026: Gradual adaptation period

Early adoption incentives

By decision of AADE Commissioner Giorgos Pitsilis, businesses that choose to implement electronic invoicing two months before the respective deadline (i.e., by 1 December 2025 for Period A and by 3 August 2026 for Period B) will benefit from:

  • Full and 100% enhanced depreciation of expenses for technical equipment and software in the year of purchase,
  • 100% enhancement of expenses for the production, transmission, and electronic archiving of electronic invoices for the first twelve (12) months of issuance.

The introduction of mandatory electronic invoicing marks a key step in the digitalisation of the economy and is expected to provide significant benefits, including:

  • Reduction of VAT losses and limitation of issuing fictitious tax documents,
  • Significant facilitation for businesses in fulfilling their reporting obligations, thanks to simplified data transmission via the myDATA digital platform and pre-filled VAT and E3 forms,
  • Increased competitiveness of Greek businesses and reduced administrative costs (issuance, delivery, and storage of invoices; reduction of invoice losses; errors from manual entry; disputes with counterparties).