Greece Introduces B2B E-Invoicing Mandate by February 2026

Latest Update: Greece Confirms Mandatory B2B E-Invoicing from 2 February 2026

The Greek Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), has officially announced that electronic invoicing will become mandatory for B2B transactions as of 2 February 2026.

Who is Affected?

The obligation applies to all businesses established in Greece that engage in transactions with other domestic businesses. The new rules cover the issuance of e-invoices for the sale of goods and provision of services between Greek companies, as well as for sales to businesses in third countries (non-EU). For intra-EU transactions, e-invoicing will remain optional.

From the go-live date, Greek businesses will be required to issue electronic invoices using one of the following methods:

• Certified Electronic Data Transmission Providers, or
• The free e-invoicing tools provided by the Greek tax authority, such as timologio or the myDATAapp for mobile use.

Acceptance of e-invoices by domestic recipients will also be mandatory.

Implementation Timeline

The introduction of mandatory e-invoicing will follow a phased approach:

• Phase A – Large Enterprises: Businesses with gross revenue over €1 million in the 2023 tax year
  • Mandatory e-invoicing starts on 2 February 2026
  • A transition period with parallel use of traditional methods will run until 31 March 2026
• Phase B – All Other Businesses:
  • Mandatory e-invoicing starts on 1 October 2026
  • Transition period ends 31 December 2026

All affected businesses will need to submit a declaration of their selected method before beginning to issue e-invoices.

Incentives for Early Adoption

To encourage early compliance, companies that adopt electronic invoicing two months ahead of the mandatory deadline may benefit from:

• 100% increased tax deduction for e-invoicing software and services
• Immediate depreciation of related IT equipment costs

These incentives apply for those entering the system:

• By 1 December 2025 for large enterprises
• By 3 August 2026 for all other businesses

Expected Benefits

The Greek government sees this reform as a key step in digitising the economy. Expected benefits include:

• Reduction of VAT fraud and fake invoices
• Simplified reporting via myDATA and pre-filled VAT returns
• Lower administrative costs and increased business efficiency

For more information, you can visit the official press release.

Law on B2B E-invoicing Mandate in Greece

The Greek Parliament has officially adopted the legal framework making e-invoicing mandatory for domestic B2B transactions, exports to non-EU countries, and public procurement. The National Customs Code, approved on 25 July 2025 and published on 28 July 2025, requires that invoices follow the European standard EN 16931 and be transmitted through the myDATA platform, the timologio application, or certified service providers.

This reform follows the EU Council derogation granted in March 2025 and is a key step in Greece’s wider digital tax transformation. Companies established in Greece should start preparing now to integrate their systems with myDATA and certified e-invoicing channels.

Find here the official National Customs Code and other provisions text.

The e-invoicing obligation will apply to Greek established entities performing B2B domestic transactions -both parties must be subject to Greek accounting standards-, and exports to third countries (non-EU destinations). Invoices for in-scope transactions must be:

• Issued exclusively in electronic format—paper invoices will no longer be allowed for these cases.
• Structured in accordance with the European Norm (EN) for e-invoicing. This ensures interoperability and standardization across systems.

The specific technical format, the method of exchanging invoices, and integration with Greece’s tax authority (AADE) will be defined in a future administrative decision.

To ensure the authenticity and integrity of e-invoices, the draft law limits the acceptable methods for e-invoicing reporting to just two:

• Certified e-invoicing service providers
• Directly through the AADE’s official invoicing and transmission platform

While the law is still in draft form, businesses operating in Greece should begin assessing their invoicing processes and technical capabilities. Once enacted, the requirements will become mandatory, and non-compliance may carry penalties or issues with VAT deduction.

Companies should closely monitor the administrative decisions that will follow the law’s adoption, as they will provide the technical details necessary for implementation. For more information, please refer to the official draft law submitted by the Ministry of National Economy and Finance, article 239 on 15 July. The project law aims to amend article 14 of the Law 4308/2014 (Government Gazette A' 251).

Authorization for B2B E-invoicing Mandate in Greece

On July 2, 2024, Greece formally requested a derogation from Articles 218 and 232 of Directive 2006/112/EC. This derogation allows Greece to mandate e-invoicing for taxable persons established within the country.

Notably, the measure requested will not impact companies that are not established in Greece, even if they are VAT-registered there. This would be a B2B mandate to issue e-invoices for transactions carried out between entities established in Greece. Additionally, the mandate will respect customers' right to receive paper invoices for intra-Community transactions. As for the format proposed, e-invoices must adhere to the European Standard on electronic invoicing (EN 16931) and its specified syntaxes as outlined in Commission Implementing Decision (EU) 2017/1870.

On 5th March 2025, the European Commission formally authorized Greece to implement the B2B e-invoicing mandate through the Council Implemeting Decision (EU) 2025/502. The timeline suggests that mandatory e-invoicing could begin on 1 July 2025, and continue until 30 June 2026 - although considering ViDA is adopted, the expiry date shall have no effect-.

Current Digital Reporting Requirement in Greece

Currently, Greece operates a reporting system through the myDATA platform, which requires Greek established businesses to transmit income and expense transaction data. Once e-invoicing is mandated, real-time data transfer to the myDATA platform will become standard practice.

Although e-invoicing is not yet a universal mandate, e-reporting through the myDATA platform is mandatory. The platform processes sales invoices in real time, categorizes revenue and expenses, and ensures accurate year-end tax reporting. Smaller companies - those with a turnover below EUR 50,000 or issuing fewer than 50 invoices annually—can manually upload data using a special entry form on the myDATA web portal.

The scope of myDATA requirement extends beyond B2B transactions to include business-to-government (B2G) and business-to-consumer (B2C) segments. These requirements cover all domestic and international transactions, ensuring comprehensive VAT compliance.

B2G E-invoicing Mandate in Greece

From 1 June 2024, electronic invoices following the EN 16931 standard are mandatory for B2G transactions involving contracting authorities and entities in public procurement. Additionally, starting 1 January 2025, e-invoicing became mandatory for government-related expenditures exceeding EUR 2,500.

The move towards mandatory B2B e-invoicing aligns with Greece’s broader digital transformation strategy and its commitment to combating VAT fraud and reduce the VAT gap. Businesses operating in Greece should begin preparations to ensure seamless compliance with these upcoming requirements. By adopting standardized e-invoicing practices, Greece is expected to enhance efficiency, reduce administrative burdens, and foster a more transparent tax environment.