Greece’s tax authority AADE and the Ministry of Finance have extended the mandatory e-invoicing deadline for Wave 2 businesses. Under a joint press release dated September 30, 2026, these businesses now have until November 2, 2026 to begin issuing e-invoices, with a full transition required by February 1, 2027.
Who Is Affected
Wave 2 covers businesses whose gross revenue did not exceed €1,000,000 in the fiscal year starting in 2023. Those already in Wave 1 remain on their existing timeline.
Revised Implementation Timeline
|
Date |
Requirement |
|---|---|
|
November 2, 2026 |
Mandatory e-invoicing obligation begins for Wave 2 businesses |
|
November 2, 2026 – January 31, 2027 |
Phased period: parallel use of a certified provider, AADE apps, or existing ERP software permitted |
|
February 1, 2027 |
Exclusive period begins: B2B domestic, B2B cross-border (non-EU), and B2G invoices must be transmitted to myDATA solely via a certified Electronic Invoicing Service Provider or the AADE apps timologio and myDATAapp. ERP-only transmission is no longer accepted. |
Compliance Options
Businesses may meet the obligation through a certified Electronic Invoicing Service Provider or the free AADE applications timologio and myDATAapp, which also cover e-invoicing for public contracts.
Businesses using a certified provider must file a declaration of commencement of electronic issuance with an effective date of November 2, 2026. Those issuing exclusively through timologio or myDATAapp from that date and choosing not to use the parallel period are not required to file that declaration.
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