Greece: Procedure to claim incentives for early implementation of e-invoicing
Entities that implement e-invoicing ahead of the mandatory deadlines are eligible for tax incentives
The Greek Ministry of Finance on September 16, 2025, published Decision A. 1128/2025 and Decision A.1129/2025 in the Official Gazette. The decisions set out the procedure for submitting declarations of use for electronic invoicing (e-invoicing) and provide clarity on compliance obligations and incentives for businesses adopting e-invoicing ahead of the 2026 mandate (read TaxNewsFlash). These benefits will apply to local taxpayers engaged in business-to-business (B2B) transactions within Greece, B2B transactions with non-EU countries, and business-to-government (B2G) transactions.
Incentives for early implementation
Entities that implement e-invoicing ahead of the mandatory deadlines are eligible for tax incentives:
- 100% enhanced depreciation of expenses for initial equipment and software in the year of implementation
- 100% enhanced deductibility of expenses related to the production, transmission, and archiving of e-invoices during the first 12 months
Eligibility conditions
- First period entities (large enterprises):
- Must issue electronic invoices and submit the required declaration by December 1, 2025, at least two months before the mandatory start date of February 2, 2026
- Second period entities (all other businesses):
- Must comply by August 3, 2026, ahead of the mandatory start date of October 1, 2026
- Entities already using e-invoicing and that submit the declaration before December 1, 2025, are also eligible for incentives
Submission process
- Entities using certified provider services must submit the declaration in accordance with Decision A.1112/2025 by the relevant deadlines.
- Entities using the AADE “timologio” application must submit the Electronic Data Issuance Initiation Statement via myAADE within 10 days of starting use, and by the relevant deadlines.
The declaration must include:
- Entity identification details
- Start date of e- invoicing
- Types of transactions covered
- Submission date
A unique reference number is assigned upon submission.
Implementation options
Entities may fulfill their e-invoicing obligations using:
- One or more certified provider services, or
- The AADE “timologio” application, available free of charge
For further details, contact a KPMG tax professional:
Ioannis Protopapas | iprotopapas@kpmg.gr
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com