Greek e-invoicing start-of-use declaration: who files it, and by when
Updated · Rotomal
Under decision A.1197/2026 a declaration is needed in two cases: when you issue through a provider (the start-of-use declaration, Δήλωση Έναρξης Ηλεκτρονικής Έκδοσης Στοιχείων, with a 2 November 2026 start) and when you want the gradual period to 31 January 2027 with timologio (the use declaration). A business issuing only through timologio or myDATAapp from 2 November 2026, without the gradual period, files none. The decision asks for a «timely» declaration with a start date no later than 2 November 2026; per Taxheaven's analysis the deadline is 10 days, so 12 November 2026. If the provider does not file by then, the business files within 10 more days; Taxheaven's obligations calendar gives 23 November 2026.
Who files a declaration
| Your case | Declaration? | Which |
|---|---|---|
| Only timologio or myDATAapp from 2 Nov 2026, nothing alongside | No | None |
| timologio plus ERP or the special form until 31 Jan 2027 | Yes | timologio use declaration, start no later than 2 Nov 2026 |
| A provider | Yes | Start-of-use declaration (Δήλωση Έναρξης Ηλεκτρονικής Έκδοσης Στοιχείων), start 2 Nov 2026 |
| Several channels (e.g. provider and timologio) | Yes, one each | Each channel has its own declaration and its own deadline |
Who files it when you use a provider
The 30 September 2026 announcement says businesses using a provider file a start-of-use declaration with a start date of 2 November 2026 and begin e-invoicing within the gradual period. Per Taxheaven's analysis, the provider has the obligation to declare it within 10 days of the contract start (12 November 2026 for a 2 November start); if the provider does not, the business must, within 10 days after the provider's deadline (23 November 2026 per Taxheaven's November obligations calendar). Ask your provider to confirm in writing that it was filed.
Where it is filed
- In myAADE: Εφαρμογές > Φορολογικές Υπηρεσίες > myDATA (Applications > Tax Services > myDATA), option «Δήλωση ηλεκτρονικής έκδοσης στοιχείων μέσω Παρόχου, ΙδιοΠαρόχου ή της εφαρμογής timologio».
- For timologio the business files it itself; AADE does not file it for you.
- The myAADE path comes from AADE's announcement of 22 September 2026; that announcement's dates were replaced on 30 September 2026.
By when
Decision A.1197/2026 allows the gradual period only with a «timely» declaration and a start date no later than 2 November 2026; neither the decision nor the announcement gives a calendar deadline. Per Taxheaven's analysis, the declaration is filed within 10 days of the start date, so by 12 November 2026 for a 2 November start. For a provider declaration, if the provider does not file by 12 November 2026, the business files by 23 November 2026, per Taxheaven's November obligations calendar. Don't leave it to the last day, and confirm with your Greek accountant.
We already use timologio. Do we need to declare?
No, if from 2 November 2026 you issue B2B, B2G and non-EU invoices only through timologio or myDATAapp. Yes, if you want to keep another method alongside until 31 January 2027. Per Taxheaven, a declaration was also needed for the article 71Θ income-tax incentives, but that deadline (3 August 2026) has passed.
The declaration with you, in one call
In the Declare & start plan (€29 one-time) we check whether you need a declaration, you file it from your own account with our guidance over screen share, in English or Greek, and we check that it registered. We never ask for TAXISnet credentials. It is not tax advice; for special cases speak to your Greek accountant.
Questions
Do I need a declaration if I issue only through timologio?
No, if from 2 November 2026 you issue only through timologio or myDATAapp and don't want the gradual period.
What is the declaration deadline?
The decision says a «timely» declaration with a start date no later than 2 November 2026. Per Taxheaven's analysis, the deadline is 10 days from the start, so 12 November 2026. If a provider declaration was not filed by the provider, the business files it by 23 November 2026.
Does the provider file it, or do I?
Per Taxheaven, the provider is obliged to declare it; if it does not, the obligation falls on the business. Ask your provider for confirmation.
Does the October deadline still apply?
No. It belonged to the old 1 October 2026 start, which was replaced on 30 September 2026 by the 2 November 2026 start.
Is this legal or tax advice?
No. We summarise the decision, the announcement and Taxheaven's analysis. Ask your Greek accountant or AADE's 1521 service about your own case.
Sources
- Taxheaven: decision A.1197/2026 (Gazette B' 5905/30-09-2026, Greek) Source: taxheaven.gr
- Taxheaven: new e-invoicing deadlines, Finance Ministry and AADE announcement (30 September 2026, Greek) Source: taxheaven.gr
- Taxheaven: e-invoicing second period, questions (10-day deadline, provider declaration, Greek) Source: taxheaven.gr
- Taxheaven: AADE announcement of 22 September 2026, for the myAADE path only (its dates were replaced, Greek) Source: taxheaven.gr
- Fiscal Requirements: Greece postpones mandatory e-invoicing deadlines (A.1197/2026) Source: fiscal-requirements.com
- Taxheaven: key tax obligations for November 2026 (2 November 2026, Greek) Source: taxheaven.gr
Guides and answers
- AADE timologio: issuing e-invoices with Greece's free app
- Greece e-invoicing from 2 November 2026: what applies now it has started
- AADE timologio login (e timologio eisodos), step by step
- AADE friendly codes (φιλικοί κωδικοί): create, recover and log in
- AADE Subscription Key: where to find it and how to get a new one
- Greek e-invoicing providers: prices, and when free timologio is enough
- Greek e-invoicing penalties: how much, from when, and the exception
- No Greek e-invoicing provider yet: the free timologio fallback