Greece Postpones E-Invoicing for Smaller Businesses and Phase B of Digital Movement Documents

On September 30, 2026, Greece's Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) announced a revised timetable for two parts of the country's digital reporting framework: mandatory e-invoicing for the second period of businesses and Phase B of digital goods movement documents.

E-Invoicing for Businesses With Revenue up to EUR 1 Million

The change affects businesses whose gross revenues, as declared in their tax return for tax year 2023, did not exceed EUR 1 million. Their mandatory e-invoicing obligation, originally scheduled for October 1, 2026, now follows this timeline:

• November 2, 2026 – the mandatory obligation begins
• November 2, 2026 – January 31, 2027 – transition period, during which businesses may continue to use existing commercial or accounting systems, ERP systems, the special myDATA entry form, or approved e-invoicing channels
• February 1, 2027 – invoices must be issued exclusively through certified e-invoicing providers or AADE's free applications, timologio and myDATAapp; direct transmission from ERP systems to myDATA is no longer permitted

The obligation covers domestic B2B transactions, B2G transactions, and transactions with third countries outside the EU.

Businesses that use an e-invoicing provider must submit a Declaration of Commencement of Electronic Document Issuance with an effective date of November 2, 2026. Businesses that use only timologio or myDATAapp from November 2, without relying on the transition period, are not required to submit the declaration.

Digital Goods Movement Documents

Phase A remains mandatory – goods movement documents must be issued digitally and their data transmitted to myDATA before the goods are moved. The Phase B requirements have been rescheduled:

• January 1, 2027 (previously October 12, 2026) – requirements covering loading, transshipment, and receipt, including digital tracking, traceability, and quantitative control data
• January 1, 2028 (previously January 1, 2027) – unified coding of goods based on the Combined Nomenclature (TARIC)

Until these dates, businesses may transmit Phase B data voluntarily.

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