Greece e-Invoicing Mandate 2026
Clearance CTC · myDATA validation via certified e-invoicing providers
E-invoicing is mandatory in Greece for B2G transactions and, since 2 March 2026, for domestic B2B transactions issued by larger businesses. All remaining companies join on 1 October 2026. Invoices are issued through certified e-invoicing providers or the AADE's free tools and are validated by the myDATA platform, which has required near-real-time reporting of transactions since 2021.
| Status | Phased |
|---|---|
| Legal basis | Law 5222/2025 introducing mandatory B2B e-invoicing; Council Implementing Decision (EU) 2025/502 of 5 March 2025 derogating from Articles 218 and 232 of the VAT Directive; Law 4308/2014 (Greek Accounting Standards) and the myDATA joint ministerial decisions; Law 4972/2022 for B2G e-invoicing |
| Phase-in | 5 phases, 2021 to 2026 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | myDATA XML, Peppol BIS Billing 3.0 (B2G) · EN 16931 |
| Platform | Certified electronic invoicing service providers, or the AADE's free timologio and myDATAapp tools; Peppol Access Points for B2G · Clearance CTC with a myDATA unique identifier (MARK/UID) |
| Penalties | For transactions subject to VAT, failure to issue a compliant electronic invoice attracts a fine equal to 50% of the VAT shown on the transaction |
Phase-in timeline
2021 to 2027- 2021Transmission of invoice and accounting data to the myDATA platform becomes mandatory for taxpayers, phased by book-keeping categoryall taxpayers keeping Greek accounting records
- 2024A QR code linking to the myDATA record becomes mandatory on invoices issued through ERP software or the AADE's timologio application
- 2025B2G e-invoicing becomes fully mandatory across contracting authorities for public contracts above EUR 2,500public contracts above EUR 2,500
- 2026Domestic B2B e-invoicing becomes mandatory for the first wave of businesses, with a transition period to 3 May 2026gross revenue above EUR 1 million in financial year 2023Today
- 2026Domestic B2B e-invoicing extends to all remaining businesses, with an adjustment period to 31 December 2026all other businesses, including sole traders
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: out of scope
- myDATA XML
- Peppol BIS Billing 3.0 (B2G)
- EN 16931
- Certified electronic invoicing service providers, or the AADE's free timologio and myDATAapp tools; Peppol Access Points for B2G
- Real-time clearance
- 5 years
- Digital signature: not-required
- Storage: Any (with access)
- For transactions subject to VAT, failure to issue a compliant electronic invoice attracts a fine equal to 50% of the VAT shown on the transaction
- For transactions outside the scope of VAT, fines are set at EUR 500 per tax audit for businesses keeping single-entry books and EUR 1,000 for those keeping double-entry books
- Penalties for the first wave of in-scope businesses began to apply from 3 May 2026, at the end of the two-month transition window; existing myDATA transmission penalties under the Tax Procedure Code continue to apply in parallel
Full technical breakdown: Greece guide on e-Invoice.app
Is e-invoicing mandatory in Greece?
Partly. The mandate is being phased in. E-invoicing in Greece is mandatory for B2G, B2B transactions. Greece operates a clearance model via Certified electronic invoicing service providers, or the AADE's free timologio and myDATAapp tools; Peppol Access Points for B2G. Non-resident businesses are outside the scope of the mandate.
What are the Greece e-invoicing deadlines?
The next Greece e-invoicing deadline is 1 October 2026: Domestic B2B e-invoicing extends to all remaining businesses, with an adjustment period to 31 December 2026 (all other businesses, including sole traders).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G B2B B2C | Transmission of invoice and accounting data to the myDATA platform becomes mandatory for taxpayers, phased by book-keeping category | all taxpayers keeping Greek accounting records | |
B2G B2B B2C | A QR code linking to the myDATA record becomes mandatory on invoices issued through ERP software or the AADE's timologio application | None | |
B2G | B2G e-invoicing becomes fully mandatory across contracting authorities for public contracts above EUR 2,500 | public contracts above EUR 2,500 | |
B2B | Domestic B2B e-invoicing becomes mandatory for the first wave of businesses, with a transition period to 3 May 2026 | gross revenue above EUR 1 million in financial year 2023 | |
Upcoming | B2B | Domestic B2B e-invoicing extends to all remaining businesses, with an adjustment period to 31 December 2026 | all other businesses, including sole traders |
What format and platform does Greece require?
Greece requires e-invoices in myDATA XML or Peppol BIS Billing 3.0 (B2G) (EN 16931), exchanged via Certified electronic invoicing service providers, or the AADE's free timologio and myDATAapp tools; Peppol Access Points for B2G on a real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Greece technical guide on e-Invoice.app.
What are the penalties in Greece?
- For transactions subject to VAT, failure to issue a compliant electronic invoice attracts a fine equal to 50% of the VAT shown on the transaction
- For transactions outside the scope of VAT, fines are set at EUR 500 per tax audit for businesses keeping single-entry books and EUR 1,000 for those keeping double-entry books
- Penalties for the first wave of in-scope businesses began to apply from 3 May 2026, at the end of the two-month transition window; existing myDATA transmission penalties under the Tax Procedure Code continue to apply in parallel
What changed recently?
- Mandatory domestic B2B e-invoicing went live for the first wave of businesses, those with gross revenue above EUR 1 million in financial year 2023. The Ministry of National Economy and Finance and the AADE had announced on 17 February 2026 that the start date would move from 2 February 2026 to 2 March 2026, with a transition period running to 3 May 2026 before penalties applied.
- The Council adopted Implementing Decision (EU) 2025/502, authorising Greece to derogate from Articles 218 and 232 of the VAT Directive and impose mandatory domestic B2B e-invoicing without requiring the customer's acceptance, for the period from 1 July 2025 to 31 December 2027.
Need the full Greece compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Greece country guide on our partner site e-Invoice.app.
Greece e-invoicing guide on e-Invoice.appGreece e-invoicing: frequently asked questions
How does mandatory B2B e-invoicing differ from myDATA reporting?
myDATA is a near-real-time reporting and electronic books regime that has operated since 2021: taxpayers transmit summary invoice and accounting data to the AADE and receive a MARK identifier. The new obligation goes further by requiring the invoice itself to be issued in a structured electronic form through a certified provider or AADE tool and validated before it reaches the customer. myDATA reporting continues alongside it rather than being replaced.
Does the Greek B2B mandate apply to cross-border transactions?
It applies to domestic transactions between businesses established in Greece and, in addition, to sales to business customers in third countries outside the EU. For intra-EU B2B supplies, electronic invoicing remains optional. Businesses that are not established in Greece are outside the issuing obligation, although their myDATA reporting position should be checked separately.
Which free tools does the AADE provide, and when are they suitable?
The AADE offers timologio, a free web-based invoicing application, and the myDATAapp mobile tool, both of which produce compliant e-invoices without a commercial provider. They suit low-volume issuers but lack the integration, bulk handling and archiving features that businesses with ERP systems need. The provider certification criteria, timologio limits and myDATA transmission mechanics are covered in the detailed Greece guide on e-Invoice.app.
More detailed questions? See the full Greece guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Council Implementing Decision (EU) 2025/502 of 5 March 2025 (EUR-Lex)
- eInvoicing in Greece (country factsheet) (European Commission)
- Greece: implementation of mandatory e-invoicing postponed (KPMG)
- Greece: mandatory B2B e-invoicing via myDATA (EDICOM)
- Law 5222/2025 for Greece e-invoicing: myDATA, timelines and compliance (Zone & Co)
Follow e-Invoice.app on LinkedIn for e-invoicing mandate news and deadline alerts.
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