Greek authorities have postponed the mandatory B2B e‑invoicing go‑live to 2 March 2026, with a two‑month soft‑launch ending in early May. The first wave targets resident large businesses (turnover €1 million+) and covers domestic B2B supplies and exports outside the EU, while EU B2B remains optional. Penalties for non‑compliance include VAT‑based fines and fixed €500/€1,000 penalties, and businesses must submit a commencement declaration to AADE before issuing e‑invoices.
On 2 March 2026, large resident businesses with a turnover of €1 million or more must begin issuing structured e‑invoices.
Non‑compliance triggers administrative fines calculated as a percentage of the VAT amount for VATable transactions, and fixed €500 or €1,000 penalties for non‑VAT transactions depending on the accounting system classification.
Businesses must submit a commencement declaration to AADE confirming electronic issuance or use of the government tool before they can issue e‑invoices.
The soft‑launch window runs from 2 March 2026 to early May 2026, with onboarding expected to be complete by early May.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
VatCalc · 3 days ago
Greek tax authority AADE has postponed the mandatory B2B e‑invoicing launch to 2 March 2026, with a two‑month soft launch ending 2 May 2026 for large resident businesses. All other resident taxpayers must adopt the system from 1 October 2026, and a new penalty regime and early‑adopter incentives have been announced.
Deloitte · 30 days ago
Greece will gradually enforce mandatory B2B e‑invoicing, starting 2 February 2026 for high‑revenue firms and 1 October 2026 for all other entities. The new rules cover all B2B transactions, sales to non‑EU entities (excluding retail) and public‑sector contracts, requiring use of the IAPR’s Timologio platform. Businesses should prepare early to comply with the new invoicing framework.
KPMG · about 2 months ago
Greece's parliament has passed a bill mandating electronic invoicing for business-to-business transactions, with incentives available for entities that adopt e-invoicing early. The requirement applies to domestic B2B transactions, exports to non-EU destinations, and public contracts.
Zampa Partners · about 9 hours ago
The article examines the Tour Operators’ Margin Scheme (TOMS), highlighting its intended simplification for travel agents and the significant challenges it poses, such as blocked input VAT and inconsistent application across EU Member States. It discusses the scheme’s impact on profitability, competitive distortions, and the European Commission’s public consultation on reforms launched in 2025.
Prawo · about 12 hours ago
In Poland, when a business vehicle is transferred from commercial use to private ownership, the transfer is treated as a taxable supply and VAT must be charged. The rule applies regardless of whether the original purchase allowed a 100% or 50% VAT deduction, as confirmed by a 2025 tax authority interpretation.
BDO Ireland · about 13 hours ago
On 8 October 2025, Irish Revenue released a roadmap for implementing the EU's ViDA e‑invoicing and real‑time reporting requirements. The plan phases the rollout, with large corporates required to adopt the system in November 2028, all VAT‑registered businesses in intra‑EU B2B trade by November 2029, and full compliance for all cross‑border EU B2B transactions by 1 July 2030. The definition of a large corporate was clarified on 10 February 2026.
