The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) have jointly announced an extension to the mandatory B2B e-invoicing go-live date for large businesses. The mandatory start date has been moved from 2 February to 2 March 2026, with a gradual implementation window running from 2 March to 3 May 2026 (previously from 2 February to 31 March). The extension applies to large businesses in Phase 1 with gross revenues exceeding €1,000,000 for fiscal year 2023.
During the gradual implementation window (2 March – 3 May 2026), businesses may continue to use existing ERP or accounting systems in parallel with electronic invoicing, or use AADE’s dedicated entry form, as they complete their technical transition.
To benefit from the grace period and not face penalties, a Declaration of Commencement of Electronic Document Issuance or a Declaration of Use of the Timologio free application with an effective start date of 2 March 2026 must be timely submitted (Article 6 of MD 1112/2025). Compliance can be achieved either by selecting an accredited e-invoicing service provider (Y.PA.H.E.S.) or AADE’s free tools, the Timologio application and the myDATAapp mobile application.
Penalties for non-compliance remain in force and are unchanged, but are now applicable as of 3 May 2026 (previously 1 April 2026).
