Greek authorities have announced the implementation timeline for mandatory B2B electronic invoicing, following the legislation for adoption of mandatory B2B e-invoicing published in July 2025. The announcement establishes a phased approach with specific deadlines for different categories of businesses and includes incentives for early adoption.
Who Is Affected?
The mandate applies to taxpayers subject to Greek accounting rules engaging in:
- Domestic B2B transactions within Greece
- Exports of goods or services to non-EU countries
For intra-EU transactions, electronic invoicing remains optional.
Compliance Methods
Businesses can meet their e-invoicing obligations through:
- Certified Electronic Invoice Service Providers
- Free government applications (timologio and myDATAapp)
Implementation Timeline
Phase 1 – Large Businesses (gross revenue exceeding €1 million in fiscal year 2023):
- 2 February 2026: Mandatory implementation begins
- 2 February – 31 March 2026: Transition period
Phase 2 – All Other Businesses:
- 1 October 2026: Mandatory implementation begins
- 1 Oct – 31 Dec 2026: Transition period
During the transition periods, businesses can gradually adapt while continuing to use their existing ERP/accounting software alongside the new electronic invoicing system.
Businesses are required to submit a Declaration of Commencement of Electronic Issuance or a Declaration of Use of the official free “timologio” application and begin issuing electronic invoices within the specified quarter.
Early Adoption Incentives
Businesses implementing e-invoicing two months ahead of their respective deadlines will benefit from:
- 100% enhanced depreciation for technical equipment and software in the year of purchase
- 100% increase in deductions for e-invoicing production, transmission, and archiving costs during the first 12 months
For future updates on Greece and similar developments in other countries, follow our Regulatory Analysis page.
