Greece Extends Mandatory B2B E-Invoicing Deadline for Large Enterprises

On February 17, 2026, the Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) jointly announced an extension to the mandatory business-to-business (B2B) electronic invoicing rollout. Originally scheduled to take effect in February, the new mandate will begin on March 2, 2026.

Scope of Application

The delayed mandate applies specifically to businesses included in Phase 1 of the national e-invoicing rollout. This group comprises large enterprises that reported gross revenues exceeding €1,000,000 during the 2023 fiscal year.

Updated Implementation Timeline

To ease the transition, the authorities have revised the compliance roadmap, introducing a new transitional window:

• March 2, 2026 – Official start date for mandatory application.
• March 2 to May 3, 2026 – Gradual implementation and transitional period.

During this transitional window, businesses may run their legacy ERP or accounting systems concurrently with electronic invoicing or use AADE’s dedicated entry forms while completing their technical integrations.

Compliance Methods and Grace Period Requirements

Obligated taxpayers must fulfill their e-invoicing requirements through one of the following approved channels:

• An accredited Electronic Invoicing Service Provider (ΥΠΑΗΕΣ).
• AADE’s free applications, which include the timologio web application and the myDATAapp for mobile devices. These free tools also support e-invoicing requirements for public contracts.

To take advantage of the grace period and avoid premature penalties, businesses must act proactively. Under Article 6 of Ministerial Decision (MD) 1112/2025, companies must formally submit either a Declaration of Commencement of Electronic Document Issuance or a Declaration of Use of the timologio application. This submission must reflect an effective start date of March 2, 2026.

Penalties for Non-Compliance

Penalties for non-compliance remain effective under the Code of Tax Procedure, but they will now apply starting from 3 May 2026 instead of 1 April 2026. AADE treats the failure to issue a compliant e-invoice as equivalent to the complete non-issuance of an invoice.

Non-compliant businesses will face strict fines:

• For transactions subject to VAT: A penalty equal to 50% of the applicable VAT amount.
• For non-VAT transactions: Fines of €500 per tax audit for businesses maintaining single-entry books, and €1,000 for those utilizing double-entry accounting.

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