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

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

**Short answer:** 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)

| Offence | Single-entry books | Double-entry books |
| --- | --- | --- |
| 1st | 50% of the VAT, minimum €250 | 50% of the VAT, minimum €500 |
| 2nd (repeat) | 100% of the VAT, minimum €500 | 100% of the VAT, minimum €1,000 |
| 3rd and later | 200% of the VAT, minimum €1,000 | 200% 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)

| Offence | Single-entry books | Double-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.

## FAQ

### 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

- Taxheaven: e-invoicing second period, penalties (E.2004/2026, article 57(5) and (6) of law 5104/2024, Greek) https://www.taxheaven.gr/news/74429/hlektronikh-timologhsh-b-periodos-analytiko-xronodiagramma-paradeigmata-erwthseis-kai-prostima
- EY Greece: mandatory e-invoicing, recent developments (E.2004/2026, Greek) https://www.ey.com/el_gr/technical/tax/tax-alerts/ypoxrewtiki-ilektroniki-timologisi-prosfates-ekselikseis
- Taxheaven: decision A.1197/2026 (Greek) https://www.taxheaven.gr/circulars/55463/a-1197-2026
- Fiscal Requirements: Greece postpones mandatory e-invoicing deadlines https://www.fiscal-requirements.com/news/6075-greece-postpones-mandatory-e-invoicing-and-digital-goods-movement-deadlines
- Taxheaven: ΕΦΕΕΑ statement (16 October 2026, Greek) https://www.taxheaven.gr/news/74894/efeea-anakoinwsh-gia-thn-hlektronikh-timologhsh-kai-to-pshfiako-deltio-apostolhs

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