# Greece e-invoicing from 2 November 2026: what applies now it has started

By Rotomal team · Updated 2026-11-03 · Part of [Τιμολόγια σε Τάξη](https://rotomal.com/en/ilektroniki-timologisi/)

**Short answer:** Mandatory e-invoicing for Greek businesses with 2023 gross revenue up to €1 million started on 2 November 2026, after Greece's Finance Ministry and AADE moved it from 1 October on 30 September 2026 (decision A.1197/2026). From 2 November 2026 to 31 January 2027 a gradual period applies: businesses that filed a timely declaration may keep issuing from their ERP alongside. From 1 February 2027, B2B, B2G and non-EU invoices are issued only through a certified provider or AADE's free timologio and myDATAapp.

## What changed on 30 September 2026

The previous rule set a start on 1 October 2026 with a transition period to 31 December 2026. A joint decision of the Deputy Finance Minister and the AADE Governor (A.1197/2026, Government Gazette B' 5905/30-09-2026) moved the second-period start to 2 November 2026, with a gradual period to 31 January 2027.

The same announcement moved phase B of digital goods-movement documents to 1 January 2027 and set unified product coding under the Combined Nomenclature (TARIC) from 1 January 2028. On 3 November 2026 Taxheaven reported decision A.1233/2026, which amends the digital delivery note rules; its analysis reports no change to the start dates set by A.1198/2026 (phase B1 from 1 January 2027, B2 from 1 January 2028).

## Timeline: date, who, what applies

| Date | Who | What applies |
| --- | --- | --- |
| 2 March 2026 | Invoice recipients keeping Greek GAAP books | Must accept B2B and B2G e-invoices |
| 2 March 2026 | 2023 gross revenue above €1 million | Mandatory issuing; their gradual period ended on 3 May 2026 |
| 2 November 2026 | 2023 gross revenue up to €1 million | Mandatory e-invoice issuing and the gradual period started |
| 12 November 2026 | Businesses that need a declaration | End of the 10-day window for a declaration with a 2 November start (by the provider or, for timologio, by the business), per Taxheaven's analysis |
| 23 November 2026 | Businesses whose provider did not file by 12 November | The business files the start-of-use declaration itself, per Taxheaven's November obligations calendar |
| 1 January 2027 | Businesses moving goods | Phase B of digital movement documents (loading, transhipment, receipt) |
| 31 January 2027 | 2023 gross revenue up to €1 million | Last day of parallel ERP or special-form use, for those with a timely declaration |
| 1 February 2027 | 2023 gross revenue up to €1 million | Issuing only through a provider or timologio/myDATAapp; direct ERP transmission ends |

## Who is covered, and who is not

- Covered: businesses with gross revenue up to €1,000,000 on the tax return for the tax year that began in 2023.
- Transactions in scope: domestic B2B, B2B with businesses in non-EU countries, and B2G (Greek public sector).
- Out of scope: retail sales to consumers (B2C) and intra-EU supplies.
- Foreign companies with a Greek ΑΦΜ: per Taxheaven's analysis, the obligation covers all entities that fall under article 1 of the Greek accounting standards law (law 4308/2014). Whether yours does, and its revenue band, is for your Greek accountant to confirm.

## The gradual period: what it allows, and the condition

From 2 November 2026 to 31 January 2027 a business may also issue by the other methods of decision A.1138/2020, such as from its ERP or through the special entry form. This applies only if it filed a timely start-of-use declaration (Δήλωση Έναρξης Ηλεκτρονικής Έκδοσης Στοιχείων) or a timologio use declaration, with a start date no later than 2 November 2026.

Without such a declaration, from 2 November 2026 a business issues only through a provider or timologio/myDATAapp.

## What to do now

- Check the 2023 gross revenue on the Greek tax return: up to €1 million means the second period.
- Pick a channel: free timologio/myDATAapp, or a provider if your software must send invoices automatically.
- If you use a provider, ask it to confirm in writing that it filed the start-of-use declaration with a 2 November 2026 start by 12 November 2026; if not, you file it yourself (per Taxheaven, by 23 November 2026).
- To keep your ERP alongside until 31 January 2027, file the declaration with a 2 November 2026 start, by 12 November 2026 per Taxheaven.
- Log in at https://mydata.aade.gr/timologio/ and issue a test invoice before the first real one.
- For questions, AADE points to its my1521 service (phone 1521).

## Will there be another extension?

As of 3 November 2026, the day after the start, we found no new extension and no decision on a fine-free period. On 30 September 2026 the Greek IT industry association ΕΕΕΠΕ had asked for more time for the provider declaration and digital goods movement, and on 16 October 2026 the Attica tax practitioners' union ΕΦΕΕΑ had asked to suspend the timetable and for at least 12 months without fines. The obligation has applied since 2 November 2026.

## Ready in one call, in English

Τιμολόγια σε Τάξη checks with you which period you fall in, recommends timologio or a provider, guides you through the declaration if you need one and issues a test invoice in myDATA with you. One-time from €29, no provider commissions. It is not tax advice; your Greek accountant confirms your position.

## FAQ

### When did mandatory e-invoicing start for small Greek businesses?

On 2 November 2026, for businesses with 2023 gross revenue up to €1 million. The original date was 1 October 2026.

### Does the 31 December 2026 date still apply?

No. The transition period to 31 December 2026 was replaced on 30 September 2026 by a gradual period from 2 November 2026 to 31 January 2027.

### We did not file a declaration in October. Is it too late?

Not necessarily. Under the new rule the declaration for the gradual period has a start date no later than 2 November 2026 and, per Taxheaven, is filed within 10 days, so by 12 November 2026. If you use a provider and it did not file by 12 November 2026, you file it yourself by 23 November 2026, per Taxheaven's calendar. If you will issue only through timologio, no declaration is needed.

### What happens to my ERP after 1 February 2027?

It can no longer send B2B, B2G and non-EU invoices directly to myDATA. It can keep working if it connects to a certified provider.

### Is this tax advice?

No. We summarise the official announcements. Confirm your case with your Greek accountant or AADE's 1521 service.

## Sources

- Fiscal Requirements: Greece postpones mandatory e-invoicing and digital goods movement deadlines https://www.fiscal-requirements.com/news/6075-greece-postpones-mandatory-e-invoicing-and-digital-goods-movement-deadlines
- Taxheaven: new e-invoicing deadlines, Finance Ministry and AADE announcement (30 September 2026, Greek) https://www.taxheaven.gr/news/74746/nees-prooesmies-gia-thn-hlektronikh-timologhsh-twn-epixeirhsewn-ths-deyterhs-periodoy-kai-th-b-fash-twn-pshfiakwn-parastatikwn-diakinhshs
- Taxheaven: decision A.1197/2026 (Greek) https://www.taxheaven.gr/circulars/55463/a-1197-2026
- Taxheaven: e-invoicing second period, timeline, questions and penalties (Greek) https://www.taxheaven.gr/news/74429/hlektronikh-timologhsh-b-periodos-analytiko-xronodiagramma-paradeigmata-erwthseis-kai-prostima
- KPMG: Greece postpones implementation of mandatory e-invoicing (first period) https://kpmg.com/us/en/taxnewsflash/news/2026/02/greece-implementation-mandatory-e-invoicing-postponed.html
- Taxheaven: ΕΕΕΠΕ asks for an extension of the provider declaration (30 September 2026, Greek) https://www.taxheaven.gr/news/74747/h-eeepe-zhta-paratash-gia-th-dhlwsh-paroxoy-kai-th-b-fash-ths-pshfiakhs-diakinhshs
- Taxheaven: ΕΦΕΕΑ statement on e-invoicing (16 October 2026, Greek) https://www.taxheaven.gr/news/74894/efeea-anakoinwsh-gia-thn-hlektronikh-timologhsh-kai-to-pshfiako-deltio-apostolhs
- Taxheaven: key tax obligations for November 2026 (2 November 2026, Greek) https://www.taxheaven.gr/news/75019/shmantikes-forologikes-kai-loipes-ypoxrewseis-mhnos-noembrioy-2026
- Taxheaven: amendment of the digital delivery note decision, A.1233/2026 (3 November 2026, Greek) https://www.taxheaven.gr/news/75033/tropopoihsh-apofashs-gia-to-pshfiako-deltio-apostolhs-deite-analytika-ti-allazei
- Athens Chamber of Commerce (ΕΒΕΑ): AADE, phase B of e-invoicing starts today (2 November 2026, Greek) https://acci.gr/aade-xekina-apo-simera-i-v%CE%84-fasi-tis-ilektronikis-timologisis/

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Rotomal · https://rotomal.com/en/ilektroniki-timologisi/2-noemvriou-2026/ · hello@rotomal.com