Athens, February 17, 2026
Ministry of National Economy and Finance – AADE: Extension of deadlines for mandatory electronic invoicing for large enterprises of the first period

To facilitate businesses in timely compliance with electronic invoicing obligations, the Deputy Minister of National Economy & Finance, Giorgos Kotsiras, and the Governor of the AADE, Giorgos Pitsilis, signed a Joint Decision to postpone the start dates for mandatory electronic invoicing.
This regulation concerns large enterprises in the first period, specifically those with gross revenues exceeding €1,000,000 for the 2023 tax year, providing the necessary time for the required technical adjustments by electronic invoice issuers. Their response is already high, as approximately 34,000 out of the 38,000 obligated businesses have activated the electronic invoicing process.
New Implementation Timeline
March 2, 2026: Start of mandatory implementation
From March 2, 2026, to May 3, 2026: Gradual implementation period for electronic invoicing, allowing the parallel use of business management programs (commercial/accounting, ERP) or a special registration form.
It is reminded that each business can fulfill its obligation by choosing one of the following methods:

• services from Electronic Invoice Issuers or
• free applications from the AADE: the timologio application and the myDATAapp application for mobile devices, which also cover cases of issuing electronic invoices for public contracts at no cost.

Obligated businesses must submit a Declaration of Start of Electronic Invoice Issuance or a Declaration of Use of the timologio application with an effective date of March 2, 2026, and begin issuing electronic invoices within the aforementioned timeframe (March 2, 2026 – May 3, 2026).
It is clarified that non-compliance with the obligation to issue an electronic invoice (E. 2004/2026) is considered as non-issuance of that invoice and consequently, penalties provided by the Tax Procedure Code (Article 57, paragraphs 5 and 6, Law 5104/2024) will apply as appropriate.
Specifically:

• For non-issuance of an electronic invoice for VAT-liable transactions, a penalty of fifty percent (50%) on the tax that would have arisen from the unissued document or on the difference, respectively, is imposed.
• For non-issuance of an electronic invoice for non-VAT-liable transactions, a penalty of €500 per tax audit for those required to keep a single-entry system and €1,000 per tax audit for those required to keep a double-entry system is imposed.

For any information or clarification, interested parties can contact the AADE Taxpayer Service at my1521:

• By phone at 1521, toll-free, on weekdays from 7:00 AM to 8:00 PM
• Digitally at my1521 (24/7) for inquiries regarding:
  • Electronic Invoicing Declarations submitted under the path: Issues of Greek Accounting Standards & myDATA > Providers of Electronic Invoicing Services
  • The regulatory framework for Electronic Invoicing submitted under the path: Issues of Greek Accounting Standards & myDATA > Electronic Invoicing Issues – YPAIHES

Briefing Document & Podcast – Greece E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements – VATupdate