Greece Mandatory E-Invoicing 2026 Deadline Update

The Independent Authority for Public Revenue (AADE) has officially postponed the start date for mandatory electronic invoicing for large enterprises included in the first implementation phase.

According to the Joint Ministerial Decision signed by the Deputy Minister of National Economy & Finance and the AADE Governor on 17 February 2026, the new mandatory start date is 2 March 2026

Who Is Covered Under the Extension?

The measure applies to:

• Large enterprises (first phase)
• Businesses with gross revenues exceeding EUR 1,000,000 in the 2023 tax year
  
  

The purpose of the extension is to allow sufficient time for the required technical adjustments by electronic invoice issuers.

New Implementation Timeline

AADE has confirmed the revised schedule as follows:

• 2 March 2026 ? Mandatory electronic invoicing becomes effective
• 2 March 2026 to 3 May 2026?Transitional implementation period
  
  

During this transitional window, businesses may continue using their:

• ERP / commercial / accounting systems, or
• Special registration form provided by AADE
  
  

This phased approach is intended to ensure operational continuity while systems are aligned.

How Businesses Can Comply

Enterprises can meet their electronic invoicing obligation using one of the following:

1. Electronic Invoicing Service Providers (??????)
2. AADE Free Applications, including:
• timologio web application
• myDATAapp mobile application

The AADE applications also cover electronic invoicing requirements for public contracts at no cost.

Mandatory Declaration Requirement

Obligated businesses must submit:

• A Declaration of Commencement of Electronic Issuance of Fiscal Documents, or
• A Declaration of Use of the timologio Application
  
  

The declared effective date must be 2 March 2026, and electronic invoice issuance must begin within the transitional period (2 March?3 May 2026).

Penalties for Non-Compliance

AADE has clarified that failure to issue an electronic invoice will be treated as non-issuance of the invoice itself, triggering penalties under the Greek Code of Tax Procedure

The penalties are substantial:

For VAT-liable transactions

• Fine of 50% of the VAT amount that would have resulted from the unissued invoice

For transactions not subject to VAT

• EUR 500 per tax audit for entities keeping single-entry books
• EUR 1,000 per tax audit for entities keeping double-entry books
  
  

The enforcement approach is explicit: non-electronic issuance equals non-issuance.

What You Must Do

1?? Confirm you are in scope (revenue threshold > ?1M).

2?? Choose your compliance method:

• Certified Electronic Invoicing Service Provider (??????), or
• AADE free tools (timologio / myDATAapp)
  
  

3?? Submit the mandatory declaration
File either:

• Declaration of Commencement of Electronic Issuance, or
• Declaration of Use of timologio
  The effective date must be 2 March 2026

4?? Prepare your systems

• Align ERP/accounting software
• Test invoice issuance
• Train finance teams
  
  

If your business exceeds ?1M in revenue, use this extension to complete system integration and submit your declaration before 2 March 2026.

Review the official AADE announcement and regulatory details here:

Speak to Taxilla?s compliance experts today to implement a scalable e-invoicing solution for Greece and future-proof your global e-invoicing obligations under a single platform.