Greece Advances Second E-Invoicing Phase and Updates E-Transport Rules

Greece’s tax authority, AADE, has taken two separate steps in its ongoing e-invoicing and digital reporting rollout: bringing the second phase of mandatory e-invoicing into effect, and adding new functionalities to the digital system that tracks the movement of goods.

Second Phase of Mandatory E-Invoicing

The obligation to issue e-invoices now applies to businesses with declared gross revenue of up to EUR 1,000,000, based on the tax return for the fiscal year beginning in 2023. This second phase took effect on November 2, 2026, following a postponement from an original start date of October 1, 2026. The first phase, covering businesses with gross revenue above EUR 1,000,000, began on March 2, 2026.

A transitional period runs from November 2, 2026, to January 31, 2027. During this period, businesses may continue to use their existing ERP or accounting systems or a special registration form alongside the new e-invoicing arrangements. From February 1, 2027, in-scope invoices – covering domestic B2B transactions, transactions with non-EU countries, and B2G transactions – must be issued, and their data transmitted to the myDATA platform, exclusively through a certified e-invoicing provider or through AADE’s own timologio or myDATAapp applications.

Businesses that use a certified provider and wish to take advantage of the transitional period must submit a Declaration of Start of Electronic Issuance of Documents with an effective date of November 2, 2026. Businesses that issue exclusively through timologio or myDATAapp from that date do not need to submit a declaration.

New E-Transport Functionalities

Separately, AADE announced additional functionalities supporting Phase B of its framework for digital monitoring of goods movements (e-transport), ahead of Phase B1, which takes effect January 1, 2027 and covers loading, transshipment, and receipt processes, and Phase B2, which takes effect January 1, 2028 and introduces unified item coding under the Combined Nomenclature (TARIC).

The changes simplify the process for temporary inventory transfers and for movements carried out through transport companies or postal and courier services, where the required data is sourced from the transport, postal, or courier company’s own real-time electronic tracking system. New functions have also been added to support loading, transferring, and receiving inventory, and to handle unexpected events during transport.

AADE has also recently upgraded its free applications: timologio now includes new indications, validation checks, and management features for inventory-movement documents, while the myDATAapp mobile application now offers QR code scanning and additional functions for managing and monitoring the progress of inventory movements.

There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.