Regulatory updates - Greece

On September 30, 2026, the Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) announced a postponement for:

• Mandatory e-invoicing for businesses in the second implementation wave, and
• Digital Inventory Movement Documents (Digital Transport Documents) regime phase B.

Mandatory e-invoicing (Period B)

The postponement applies to businesses that reported annual gross revenue of up to EUR 1 million, based on the tax return for the fiscal year that began in 2023. The start date has been postponed from October 1, 2026 to November 2, 2026.

New timelines:

• November 2, 2026: Mandatory e-invoicing obligation begins.
• November 2, 2026 to January 31, 2027: Transitional period during which businesses may continue to use ERP/accounting systems or the special registration form alongside the new e-invoicing methods.
• From February 1, 2027: Invoices covered by the mandate (domestic B2B, transactions with third countries outside the EU, and B2G transactions) must be issued and transmitted to myDATA exclusively through:
• a certified e-invoicing provider, or
• AADE's timologio or myDATAapp applications.

Important reminder: Businesses that are required to use an Electronic Billing Service Provider must submit a Declaration of Start of Electronic Issuance of Documents with an effective date of November 2, 2026 and start issuing electronic invoices within the specified period (November 2, 2026 to January 31, 2027).

Businesses that will issue their invoices exclusively from November 2, 2026 through the timologio or myDATAapp apps, and don’t want to use the gradual implementation period November 2, 2026 to January 31, 2027, there’s no need to submit a “Declaration for the Launch of Electronic Issuance of Documents”.

Digital Inventory Movement Documents (phase B)

Digital Inventory Movement Documents regime (phase B) introduces additional digital tracking and traceability requirements for the movement of goods

New timelines:

• January 1, 2027: Activation of loading, transshipment, receipt processes, digital tracking of inventory movements, and transmission of quantity-control data.
• January 1, 2028: Introduction of the unified product coding system based on the TARIC Combined Nomenclature.

Businesses may voluntarily submit the relevant data to myDATA before each requirement becomes mandatory.

For additional details, exceptions, and implementation guidance, consult the official AADE announcement: "New deadlines for the electronic invoicing of businesses in the second period and the second phase of digital movement documents."

The clarification explains when the declaration is required, including for businesses making use of the adaptation period that allows the parallel use of electronic invoicing and existing invoicing methods

Timeline

• From October 1, 2026, businesses with gross revenues up to EUR 1 million (based on tax year 2023) that wish to use the adaptation period from October 1, 2026, to December 31, 2026, and continue issuing invoices through existing methods in parallel, must submit the declaration by October 12, 2026.
• No declaration is required if, from October 1, 2026, a business issues invoices exclusively through Timologio or myDATAapp.

Important distinction

• These clarifications relate only to the use of the free AADE applications Timologio and myDATAapp.
• They do not affect the separate declaration requirements applicable to businesses using a certified Electronic Invoicing Provider under AADE Decision A.1112/2025.

Retail transactions unaffected

• AADE states that the introduction of mandatory e-invoicing does not change the obligations or issuance process for receipts and revenue documents in B2C/retail transactions with final consumers.

Official announcement was done by The Greek tax authority (AADE) press release on September 22, 2026.

This update further enhances the digital monitoring of goods movement and introduces additional functionality supporting the issuance, receipt, transport, delivery, return, and cancellation of invoices.

Key improvements include:

• Expanded integration between myDATA, ERP systems, and service providers.
• Enhanced tracking capabilities, allowing businesses, transporters, and recipients to monitor shipment progress more effectively.
• Strengthened automated validations and improved matching of actions between involved parties.
• Upgrades to timologio, including new indicators, validation checks, and transport document management features.
• New functionality in myDATAapp to support document issuance and shipment initiation.

According to AADE, these enhancements are intended to further automate digital transaction processes, reduce manual intervention, and improve operational efficiency for businesses.

Scheduled Maintenance

To support the deployment of version 2.0.2, AADE will perform a scheduled system upgrade on Thursday, September 10, 2026, from 07:00 to 09:00. During this maintenance window, the affected applications will be unavailable.

Information available in Press Releases Announcements from AADE