AADE and the Ministry of National Economy and Finance have moved the start of mandatory electronic invoicing for businesses with turnover below EUR 1,000,000 to 2 November 2026, and have also postponed the deadlines for Phase B of the digital monitoring of stock movements.
Greece has postponed the start dates for mandatory electronic invoicing for businesses with turnover below EUR 1,000,000, as well as the deadlines for implementing Phase B of the digital monitoring of stock movements, according to joint decisions announced on 30 September 2026.
The decisions were issued by Deputy Minister of National Economy and Finance Dimitrios Markopoulos and AADE Governor Giorgos Pitsilis. The postponement gives businesses the time they need for the required implementation work and for smooth compliance with the new obligations.
Mandatory electronic invoicing for second-period businesses
The postponement concerns businesses that declared gross revenue of up to and including EUR 1 million (EUR 1,000,000), based on the submitted return for the tax year that began within 2023.
The authority said significant progress had been made in compliance by the obliged businesses. Indicatively, 655,000 businesses (almost 70% of all potentially obliged second-period businesses are already using an Electronic Invoicing Provider or AADE applications (timologio/myDATAapp) for wholesale transactions. These are businesses with turnover below EUR 1,000,000 that issued or transmitted one invoice within 2025.
In the last month alone, almost 488,000 businesses submitted the relevant declaration or used an electronic invoicing provider or the AADE applications (timologio, myDATAapp). On this basis, the authority said, the additional time granted is sufficient for businesses to fulfil the relevant obligation.
New implementation timetable
- 2 November 2026: Start of mandatory implementation.
- From 2 November 2026 to 31 January 2027: Period of gradual implementation of electronic invoicing, with the possibility of parallel use of business management software (commercial/accounting, ERP) or the dedicated entry form.
Each business can fulfil the obligation by choosing one of two methods:
- Services of an Electronic Document Issuance Provider, or
- Free AADE applications: timologio and myDATAapp for mobile devices, which also cover the issuance of electronic invoices for public contracts.
Obligated businesses that use the services of an Electronic Invoicing Provider must submit a “Declaration of Commencement of Electronic Issuance of Documents” with an effective start date of 2 November 2026. They must begin issuing electronic invoices within the period from 2 November 2026 to 31 January 2027.
Businesses that will issue their invoices exclusively through the timologio or myDATAapp applications from 2 November 2026, and do not wish to use the period of gradual implementation (2 November 2026 – 31 January 2027), are not required to submit the “Declaration of Commencement of Electronic Issuance of Documents”.
From 1 February 2027, the issuance of electronic invoices (domestic B2B transactions and transactions with third countries outside the EU, B2G transactions) and the transmission of the related data to the myDATA digital platform will be carried out exclusively through the services of an Electronic Invoicing Provider or the AADE applications timologio and myDATAapp. From that date it will not be possible to transmit the data of these documents to the myDATA platform by any other means, for example through ERP.
Digital stock movement documents – Phase B
Phase B now comes into effect for all businesses as follows:
- From 1 January 2027, the loading, transloading and receipt procedures are activated for the digital monitoring and traceability of stock movements, together with the transmission of quantitative control data.
- From 1 January 2028, the Unified Product Coding applies, in accordance with the Combined Nomenclature (TARIC).
Until the start date of each individual obligation, optional transmission of the relevant data to the myDATA digital platform is possible.
The authority also noted that the new version of the myDATAapp mobile application is already available. It incorporates document scanning and receipt functionality, as well as the functionalities of the timologio application, in relation to Phase B of the digital monitoring of stock movements.
Olive-growing farmers
For olive-growing farmers, the start of the obligation to issue dispatch documents and transmit Phase A data is postponed to 1 January 2027. This coincides with the start of the Phase B obligation for the digital monitoring of stock movements.
The postponement applies on condition that a quantitative receipt note is issued by the olive mills upon receipt of the olives. It concerns those who are not among the obliged entities of the first implementation period.
Taxpayer service
Interested parties may contact the AADE Taxpayer Service, my1521, for information or clarification:
- By telephone on 1521, free of charge, on working days from 7:00 to 20:00.
- Digitally on my1521 (24/7) for queries concerning:
- Electronic Invoicing, via the path: Greek Accounting Standards & myDATA Issues > Electronic Invoicing Issues – Electronic Invoicing Service Providers (YPAIES) > selecting the relevant sub-topic.
- The Digital Delivery Note, via the path: Greek Accounting Standards & myDATA Issues > Digital Delivery Note.
- AADE applications, via the path: Mobile Device Applications > myDATAapp > Electronic Invoicing > Issuance & Transmission of Documents, or Greek Accounting Standards & myDATA Issues > Timologio.
