Greece is implementing mandatory B2B electronic invoicing in phases, building on the country's existing myDATA infrastructure and electronic invoicing requirements for transactions with public authorities.

The first phase became mandatory on 2 March 2026 for businesses with gross revenue exceeding EUR 1 million in the 2023 tax year.

The second phase began on 2 November 2026 and extended the requirements to other businesses within scope. A transitional implementation period runs until 31 January 2027, after which the applicable electronic invoicing requirements must be fully observed.

The framework is administered by the Independent Authority for Public Revenue (AADE) and aims to strengthen digital tax compliance and invoice reporting.

Greece's mandatory electronic invoicing requirements are being introduced in two main phases:

• From 2 March 2026, businesses with gross revenue exceeding EUR 1 million in the 2023 tax year are subject to mandatory electronic invoicing.
• From 2 November 2026, the requirements extend to other businesses within scope.

A transitional implementation period applies to the second phase until 31 January 2027.

Businesses should assess their obligations based on their activities, transaction types and the applicable AADE requirements. Electronic invoicing for public-sector transactions is subject to separate B2G rules.

Greece requires businesses covered by the mandatory electronic invoicing framework to issue compliant electronic invoices through authorised electronic invoicing service providers or the relevant AADE solutions.

The first phase took effect on 2 March 2026 for businesses with gross revenue exceeding EUR 1 million in the 2023 tax year.

The second phase took effect on 2 November 2026, with a transitional implementation period until 31 January 2027. During this period, eligible businesses may continue using alternative invoice issuance and transmission methods, subject to the applicable declaration requirements. From 1 February 2027, businesses covered by the second phase must issue electronic invoices through authorised electronic invoicing providers or AADE's timologio and myDATAapp solutions.

Businesses should ensure that their ERP, accounting and invoicing systems support the relevant invoice issuance and reporting processes, including applicable myDATA requirements.

Greece's electronic invoicing infrastructure is centred around AADE's myDATA platform and licensed Electronic Invoicing Providers. Invoice data is transmitted electronically to myDATA and processed according to the technical requirements of the Greek tax administration.

Peppol also forms part of the infrastructure used for electronic invoicing in Greek public procurement. Electronic invoices to the Greek State issued through providers are transmitted electronically through the Peppol network and the Greek government's Interoperability Center.

iEDI supports e-invoicing in Greece. We can help businesses connect their existing ERP and business systems to the electronic invoicing infrastructure required in Greece without replacing the systems they already use.

Talk to us about your Greek e-invoicing requirements and how iEDI can help automate the exchange of structured invoice data.