Lilshira
Greece expands mandatory electronic invoicing to all businesses on 2 November 2026
Greece will extend mandatory electronic invoicing to all domestic businesses on 2 November 2026. The change follows a phased rollout by the Independent Authority for Public Revenue and includes a transition period until 31 January 2027 for eligible firms.
In this story
At a glance
- What changes
- Mandatory electronic invoicing now applies to all Greek businesses
- Timing
- Second phase starts on 2 November 2026 with a transition until 31 January 2027
- Who is affected
- All domestic businesses, regardless of revenue size
The details
- Announced by
- Independent Authority for Public Revenue (AADE)
- Takes effect
- 2 November 2026
- Previous rule
- The first implementation phase began on 2 March 2026 for businesses with gross revenue exceeding €1 million based on 2023 tax returns.
- New rule
- The second phase covers the remaining businesses from 2 November 2026, with a transitional period to 31 January 2027 for firms that submit required declarations and meet conditions.
Background and announcement
The Independent Authority for Public Revenue (AADE) confirmed that Greece is expanding its mandatory electronic invoicing system to cover all domestic business transactions. The move is part of a phased implementation framework designed to modernise tax reporting and improve compliance across the economy.
Implementation timeline
Phase 1, launched on 2 March 2026, required businesses with gross revenue above €1 million to issue electronic invoices through the myDATA platform. Phase 2, commencing on 2 November 2026, brings the remaining businesses into the system. AADE has also introduced a transitional window that runs until 31 January 2027, during which eligible firms can complete required declarations and adjust their processes.
- Phase 1 start: 2 March 2026
- Phase 2 start: 2 November 2026
- Transition period end: 31 January 2027
Transitional provisions and technical requirements
Businesses that fall under the second phase must submit the necessary declarations to AADE and ensure their invoicing software is compatible with the myDATA digital platform. The government‑provided timologio application can be used to generate and transmit electronic documents to the electronic books. Firms that meet the conditions during the transition will avoid penalties and gain full compliance before the final deadline.
- Use myDATA platform for electronic tax documents
- Timologio app accepted for issuing and transmitting invoices
- Declarations must be filed before 2 November 2026 to qualify for the transition period
What this means for travellers
Trip planning
- Corporate travel expenses will need to be recorded in electronic format after 2 November 2026.
- Travel managers should verify that hotels and transport providers can issue electronic invoices compatible with myDATA.
Cost and documents
- No new fees are introduced; the change concerns the method of invoicing.
- Businesses must adopt the myDATA platform or the timologio application for all future invoices.
What you need to do
- Submit the required electronic invoicing declaration to AADE before 2 November 2026.
- Upgrade invoicing software to integrate with the myDATA system.
- Train finance teams on generating electronic invoices through timologio.
Who this affects
-
Greek businesses with revenue over €1 million
These firms were already subject to electronic invoicing from 2 March 2026 and must continue compliance under the expanded regime.
What to do Maintain electronic invoicing through myDATA and ensure any new declarations are filed before the transition deadline.
-
Greek businesses with revenue below €1 million
Phase 2 extends the mandatory electronic invoicing requirement to these firms starting 2 November 2026.
What to do Register with AADE, adopt myDATA or timologio, and submit the required declaration before the start date.
-
Corporate travel departments in Greece
Travel‑related expenses will need to be captured electronically to comply with the new tax reporting rules.
What to do Ensure all travel suppliers can provide electronic invoices and integrate them into the company’s myDATA workflow.
Frequently asked questions
When does the new electronic invoicing rule start in Greece?
The second phase of Greece's mandatory electronic invoicing begins on 2 November 2026, covering all domestic businesses that were not included in the first phase.
Which authority announced the electronic invoicing expansion?
The Independent Authority for Public Revenue (AADE) issued the announcement and set the implementation schedule.
What is the transition period for businesses under the new rule?
AADE provides a transition period from 2 November 2026 until 31 January 2027 for eligible firms that submit the required declarations and meet the conditions.
Do businesses need to pay any new fees for electronic invoicing?
No additional fees are mentioned; the change concerns the mandatory use of electronic invoicing platforms such as myDATA and the timologio application.
How can companies issue electronic invoices under the new system?
Companies can use the government’s myDATA digital platform or the timologio application to generate, transmit, and record electronic tax documents.
What steps must businesses take before the 2 November 2026 deadline?
Businesses must submit the required electronic invoicing declaration to AADE, ensure their invoicing software integrates with myDATA, and train staff on the new electronic processes.
