Greece: Postponed implementation of mandatory e-invoicing for large businesses
Tax authority has postponed the mandatory e-invoicing start date for large businesses to March 2, 2026, with a transitional period until May 3, 2026.
The Greek tax authority (Independent Authority for Public Revenue, AADE) and the Ministry of National Economy and Finance on February 17, 2026, published Decision A.1044/2026, amending the timeline for the mandatory e-invoicing regime.
The new regulation postpones the start date for large businesses to March 2, 2026, and introduces a transitional period until May 3, 2026. The tax authority had previously issued targeted reminders to non-compliant taxpayers regarding the required e-invoicing declaration.
Background
Greece is implementing a phased mandatory e-invoicing regime for business-to-business (B2B) transactions. The original timeline, announced on September 16, 2025, required large businesses (with more than €1 million in 2023 revenue) to begin e-invoicing by February 2, 2026, with a transition period until March 31, 2026. All other businesses must comply by October 1, 2026, with a transition period until December 31, 2026. The mandate applies to B2B transactions within Greece and with non-EU companies, and taxpayers must use either certified e-invoicing providers or the AADE’s free tools (Timologio or myDATAapp). Early adopters may receive tax benefits, such as higher depreciation and increased deductions for e-invoicing costs.
The tax authority on January 29, 2026, initiated a targeted communication campaign, sending emails to businesses with annual revenue above €1 million that had not yet submitted the mandatory declaration of their chosen e-invoicing transmission method. The final deadline for this declaration was set for February 12, 2026. The tax authority warned that invoices issued without an approved transmission method after this date would not be considered legally issued, and non-compliance would trigger severe penalties.
Overview of new deadlines and enacted amendments
- New start date: Large businesses (annual revenue above €1 million in 2023) must now begin issuing e-invoices from March 2, 2026, instead of February 2, 2026.
- Transitional period: From March 2, 2026, to May 3, 2026, affected businesses may continue to use traditional invoicing methods (including business management software, handwritten or computerized invoices, and the AADE e-book application), provided they have submitted the required declaration of their chosen e-invoicing method.
- Scope: The requirement applies to B2B transactions within Greece, B2B transactions with non-EU companies, and business-to-government (B2G) transactions.
- Acceptance: From March 2, 2026, recipients of goods or services must accept e-invoices for in-scope transactions, subject to exceptions for certain public contracts and the invoicing of other expenses of general government entities.
- Declaration requirement: Taxpayers must have submitted the “Electronic Data Issue Initiation Declaration” or the “Declaration of Use of the Application for Issuing and Transmitting Documents” by March 2, 2026.
- Penalties: Invoices issued without an approved transmission method after the declaration deadline will not be considered legally issued, and non-compliance will be treated as non-issuance.
Next steps
- Large businesses must submit the required e-invoicing declaration by March 2, 2026.
- Affected taxpayers need to use the transitional period to finalize technical preparations and confirm their e-invoicing solution.
- Further guidance from the tax authority could cover technical specifications, penalties, and any additional compliance requirements.
Contacts
For assistance with template declarations, submission support, or readiness assessment for the mandatory e-invoicing rollout, contact a KPMG tax professional:
Ioannis Protopapas | iprotopapas@kpmg.gr
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com