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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
ProtoThema · 2 days ago
Greece will enforce mandatory e-invoicing from 12 October 2026, requiring all businesses to issue digital documents exclusively. Businesses must notify AADE by 30 September 2026.
MDC Stiakakis · 22 days ago
Greece: From 1 October 2026, all Greek businesses must issue B2B invoices through a certified e-invoicing provider or the AADE API, regardless of turnover. The change extends the earlier requirement that applied only to firms with turnover above 1 million euros, and non-compliance can incur fines up to 2,500 euros per violation.
Law360 · 28 days ago
The EU Court of Justice has ruled that a person liable for VAT in one member state cannot also be held jointly and severally liable for VAT owed by an entity established in another member state. This decision clarifies cross-border VAT liability rules within the EU. The ruling applies to Greek cases and other EU member states.
The Invoicing Hub · 3 months ago
Greece has rolled out its first phase of mandatory B2B e‑invoicing, targeting large companies from March 2026 and all companies by October 2026, with full penalty enforcement from May 2026. The e‑transportation regime, part of the myDATA platform, now requires real‑time tracking of goods, with Phase A becoming fully mandatory in December 2025 and Phase B fully mandatory from October 2026. The new rules also introduce item‑level classification using the Unified Commodity Coding System from January 2027.
VatCalc · 3 months ago
Greek authorities have postponed the second phase of the myDATA e-delivery reporting regime to October 2026, while outlining a phased rollout with key compliance dates. Companies with 2022 revenues above €200,000 and those in certain sectors must report from 1 December 2025, with further digital tracking and QR code scanning introduced on 1 October 2026. The system will become mandatory for public sector entities on 1 January 2026, and CN item coding will be implemented on 1 January 2027.
Tovima · 3 months ago
Greek tax authorities have introduced a new framework that will reassess fines issued from 19 April 2024, cutting penalties by up to 80% and setting a standard €100 fine for late or missing filings that do not create a tax liability. The reform also eliminates the €250/€500 penalties for low‑value withholding tax declarations and removes fines for cases where the additional tax payable is below €100.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
From 2 February 2026 for entities with revenues exceeding €1 million in fiscal year 2023.
From 1 October 2026.
All B2B transactions, sales to non‑EU entities (excluding retail) and transactions related to public contracts or public‑sector expenditures.
The IAPR’s Timologio application.
Primary source
Read the full article at DeloitteThis summary was published on VATfaqs.com on 23 January 2026. It relates to VAT developments in Greece. The original source is Deloitte.
