Greece: Tax authority notifies non-compliant taxpayers on mandatory e-invoicing declaration
AADE has sent reminder emails to a significant number of businesses that have not submitted the required declaration.
The Greek tax authority (Independent Authority for Public Revenue, AADE) on January 29, 2026, initiated a targeted communication campaign to taxpayers—businesses with annual turnover above €1 million (FY 2023)—that have not yet submitted the mandatory declaration indicating the e-invoicing transmission method they will use under the upcoming business-to-business (B2B) mandatory e-invoicing framework.
Background
Greece is implementing a phased mandatory e-invoicing regime for B2B transactions. Large enterprises (annual turnover above €1 million) are required to begin issuing e-invoices from February 2, 2026, with a transition period through March 31, 2026. All other taxpayers must comply from October 1, 2026, with a transition period through December 31, 2026. Taxpayers must declare their chosen e-invoicing transmission method—either a certified e-invoicing provider or the AADE’s free “Timologio” application (or myDATAapp)—before the required start date.
Reminder to taxpayers
AADE has sent reminder emails to a significant number of businesses that have not submitted the required declaration. The communication stresses that businesses must declare either their contracted certified e-invoicing provider or their intention to use AADE’s free application. The final deadline for submitting the declaration is February 12, 2026. Invoices issued without an approved transmission method after this date will not be considered legally issued. AADE will treat non-compliant issuance as equivalent to non-issuance, triggering severe penalties.
Consequences of non-compliance
Effective February 13, 2026, businesses that fail to file the declaration may face the following:
- Invoices issued outside approved channels will be deemed non-issued and invalid.
- Penalties equal to 50% of the VAT stated on each non-compliant invoice discovered during audit.
- This risk applies even to businesses already using an e-invoicing provider or AADE tools if they have not formally submitted the declaration.
Next steps
Businesses need to verify whether the declaration has been submitted to AADE. If not, they must file the e-invoicing declaration by February 12, 2026, selecting either a certified service provider or AADE’s Timologio. Invoicing and ERP systems should be aligned with the chosen transmission method ahead of the February and March transition periods.
Contact us
For more information, contact a KPMG tax professional:
Christos Krestas | ckrestas@kpmg.gr
Ioannis Protopapas | iprotopapas@kpmg.gr
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com