Greece: Compliance deadlines for e-invoicing
E-invoicing will become mandatory for domestic B2B transactions starting in 2026, with phased implementation
The Greek Ministry of National Economy and Finance, in collaboration with the Independent Authority for Public Revenue (AADE), has announced the official deadlines for businesses to begin issuing electronic invoices (e-invoices) for business-to-business (B2B) transactions.
Under the new mandate, e-invoicing will become mandatory for domestic B2B transactions starting in 2026. The implementation will follow a phased approach to allow businesses time to adapt to the new system.
Compliance deadlines
- February 2, 2026:
- Large enterprises with gross revenue exceeding €1 million for the 2023 fiscal year must begin issuing electronic invoices.
- A transition period will run from February 2 to March 31, 2026, during which businesses must submit a Declaration of Start of Electronic Issuance or a Declaration of Use of the Timologio App.
- October 1, 2026:
- All other businesses must begin issuing electronic invoices.
- A transition period will run from October 1 to December 31, 2026.
Early adoption incentives
Businesses that adopt e-invoicing two months before their respective deadlines (i.e., by December 1, 2025, for large enterprises and August 3, 2026, for other businesses) will benefit from:
- 100% enhanced depreciation of equipment and software costs in the year of purchase
- 100% increased deduction for e-invoicing-related expenses during the first 12 months
Scope and tools
- The mandate applies to B2B transactions within Greece and with non-EU entities.
- E-invoicing remains optional for transactions with EU-based businesses.
- Businesses may comply using:
- Certified e-invoicing providers
- AADE’s free tools: Timologio (web) and myDATAapp (mobile)
According to the authorities, these measures are part of Greece’s broader digital transformation strategy and aim to reduce value added tax (VAT) fraud, simplify tax reporting, and lower administrative costs.
For further details, contact a KPMG tax professional:
Ioannis Protopapas | iprotopapas@kpmg.gr
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com