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Greece Delays Mandatory E-Invoicing for Smaller Businesses Until January 2027

  • Greece postponed the start of mandatory e-invoicing for the second group of businesses to November 2, 2026 (from October 1, 2026).
  • The second implementation period covers remaining businesses, including those with declared gross revenue up to €1 million based on the 2023 income tax return.
  • A gradual transition period runs from November 2, 2026 through January 31, 2027, during which businesses may still use existing invoicing/transmission methods alongside the new e-invoicing channels.
  • From February 1, 2027, affected invoices and their data must be issued/transmitted exclusively through an approved e-invoicing provider or the Tax Authority’s timologio and myDATAapp tools.
  • The mandate applies to covered domestic B2B transactions, certain transactions with non-EU businesses, and relevant B2G transactions.

Source: fiscal-requirements.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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