In a major step toward digital transformation and tax transparency, Greece has officially announced the phased implementation of mandatory electronic invoicing for businesses, starting in February 2026, under the recently published Decision A.1128/2025. This decision outlines the scope, timeline, and conditions for compliance based on Article 14(1) of Law 4308/2014, part of the Greek Accounting Standards framework (ELP).
How Should E-Invoices Be Issued?
Entities will be required to issue e-invoices exclusively through:
- A Certified E-Invoicing Service Provider, or
- The official AADE online platform (“timologio”) available via the Independent Authority for Public Revenue (AADE)
Manual, handwritten, or legacy ERP-generated invoices without proper electronic submission will no longer be compliant once the regulation takes effect.
Phased Implementation Timeline
The rollout will occur in two distinct phases:
Phase 1 – Large Enterprises
- Effective from: February 2, 2026
- Applies to: Businesses with annual gross revenues exceeding €1,000,000 (based on 2023 tax filings)
- Transitional Period: Until March 31, 2026
→ Parallel use of older methods (ERP/manual invoicing) allowed only if a declaration of e-invoicing usage is submitted on time.
Phase 2 – All Other Businesses
- Effective from: October 1, 2026
- Applies to: All remaining entities under the Greek Accounting Standards
- Transitional Period: Until December 31, 2026
→ Similar conditional use of older methods during transition
Scope of the Mandate
The new Greece e-invoicing system covers a wide range of transactions, but not all are treated the same:
- Mandatory for domestic B2B transactions – Every invoice issued between Greek businesses will need to be electronic.
- Exports to non-EU countries – These transactions will also require electronic invoicing.
- Optional for intra-EU sales – While not mandatory, Greek businesses selling to other EU-based companies may voluntarily adopt e-invoicing.
- Acceptance rules – Greek recipients are required to accept e-invoices, ensuring full domestic coverage. Foreign recipients, however, can choose whether to accept them.
Additional Obligations & Key Notes
- Mandatory acceptance: From February 2, 2026, all recipients (including private entities and public sector bodies) must accept electronic invoices in B2B and B2G transactions.
- Declarations required: Entities must submit a formal “Declaration of Commencement of E-Invoicing” or confirm use of the “timologio” application by the relevant deadlines.
- No impact on state budget: The decision explicitly states that the transition does not impose any financial burden on the national budget.
Sources
The circular : https://www.taxheaven.gr/circulars/51018/a-1128-2025
Click on the logo to visit the website
Other sources
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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