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Greece Revises Mandatory VAT E-Invoicing and Digital Inventory Tracking Timeline

  • Greece’s tax authority revised the rollout of mandatory VAT e-invoicing and Phase B of the digital inventory movement document system.
  • Businesses in the second phase with 2023 gross revenue up to €1 million will be subject to mandatory e-invoicing from Nov. 2, 2026, with a transition period through Jan. 31, 2027.
  • During the transition period, affected businesses may continue using ERP software alongside e-invoicing; e-invoicing will be available via certified electronic data issuance providers or the tax agency’s free applications.
  • Covered taxpayers must file commencement declarations for dates between Nov. 2, 2026, and Jan. 31, 2027.
  • Mandatory e-invoicing for domestic B2B transactions and transactions with non-EU countries begins Feb. 1, 2027; Phase B of the digital inventory movement document system starts Jan. 1, 2027.

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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