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Guide · Greek e-invoicing

Greek e-invoicing penalties: how much, from when, and the exception

Updated · Rotomal

An invoice not issued through a certified provider or timologio/myDATAapp counts as not issued (AADE circular E.2004/2026). For VAT-able transactions the fine is 50% of the VAT, with a minimum of €250 for single-entry and €500 for double-entry books, rising to 100% and 200% for repeat offences (article 57(6) of the Greek Tax Procedure Code). For transactions without VAT it is €500 or €1,000 per audit (article 57(5)). Losing the connection (power or internet) is the exception.

What counts as not issuing

Once the obligation applies, invoices in scope (B2B, B2G, non-EU) are issued only through a certified provider or timologio/myDATAapp. Under circular E.2004/2026, issuing outside these channels, for example by hand or from software not connected to a provider, counts as not issuing an invoice.

The exception is a loss of connection (power or internet outage), for which paragraph 6 of article 5 of decision A.1138/2020 applies.

Fines for VAT-able transactions (article 57(6) Tax Procedure Code)

OffenceSingle-entry booksDouble-entry books
1st50% of the VAT, minimum €25050% of the VAT, minimum €500
2nd (repeat)100% of the VAT, minimum €500100% of the VAT, minimum €1,000
3rd and later200% of the VAT, minimum €1,000200% of the VAT, minimum €2,000

The percentage applies to the VAT that the document would have carried (or the difference, if the document was inaccurate).

Fines for transactions without VAT (article 57(5) Tax Procedure Code)

OffenceSingle-entry booksDouble-entry books
Not issuing a document€500 per audit€1,000 per audit
Issuing or receiving inaccurate documents€500 per audit€1,000 per audit

When the fines start for the second period

  • From 2 November 2026 for businesses with 2023 gross revenue up to €1 million.
  • With a timely declaration, the old method is also allowed alongside until 31 January 2027 (gradual period).
  • Without such a declaration, from 2 November 2026 only a provider or timologio/myDATAapp is accepted.
  • From 1 February 2027, only a provider or timologio/myDATAapp for everyone in the second period.

Calls for a fine-free period

On 16 October 2026 the Attica tax practitioners' union ΕΦΕΕΑ asked for a transition of at least 12 months without fines and for a warning before any sanction on first, minor breaches. As of 3 November 2026, after the 2 November start, we found no decision adopting this; the fines above apply.

How to avoid the fine

  • If you have no channel yet, issue through free timologio from today: since 2 November 2026 a B2B invoice outside a provider or timologio/myDATAapp counts as not issued, unless you have a timely declaration for the gradual period.
  • If you will keep issuing from your ERP until 31 January 2027, file the declaration in time (per Taxheaven, by 12 November 2026 for a 2 November start).
  • Issue a test invoice and check it in myDATA before the first real one.
  • Τιμολόγια σε Τάξη sets up the channel and the test invoice with you on one video call, in English or Greek, from €29 one-time. Whether a specific breach applies to you is a question for your Greek accountant.

Questions

How much is the fine for not issuing a Greek e-invoice?

For VAT-able transactions, 50% of the VAT with a minimum of €250 (single-entry) or €500 (double-entry) the first time, then 100% and 200% for repeats. For transactions without VAT, €500 or €1,000 per audit.

Is there a grace period without fines?

The gradual period from 2 November 2026 to 31 January 2027 allows the old method alongside, only with a timely declaration. ΕΦΕΕΑ asked for 12 months without fines, but as of 3 November 2026 we found no such decision.

What if the internet or power goes down?

Loss of connection is excluded from non-issuance; the procedure in paragraph 6 of article 5 of A.1138/2020 applies.

Do these fines apply to retail receipts?

The e-invoicing obligation does not cover retail sales to consumers. Retail receipts have their own rules, which this guide does not cover.

Is this legal or tax advice?

No. We summarise the analysis by Taxheaven and EY Greece. Ask your Greek accountant about your own case.

Sources

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