Greek authorities have set a phased timeline for mandatory B2B e-invoicing, starting with large businesses in February 2026 and extending to all companies by October 2026. The plan includes early adoption incentives and free government tools for compliance.
The new mandate
In July 2025, Greece passed legislation introducing mandatory B2B e-invoicing. Authorities have now confirmed the implementation schedule. The rollout will be gradual, giving businesses time to prepare and adapt their accounting processes.
For background, see also our previous blogpost on mandatory B2G e-invoicing in Greece.
Who is affected
- Domestic B2B transactions within Greece
- Exports of goods or services to non EU countries
For intra EU transactions, e-invoicing remains voluntary.
Compliance options
- Through certified electronic invoice service providers
- By using the free government applications “timologio” and “myDATAapp”
Implementation timeline
| Phase | Who | Start date | Transition period |
|---|---|---|---|
| Phase 1 | Large businesses with revenue above €1 million in fiscal year 2023 | 2 February 2026 | 2 February – 31 March 2026 |
| Phase 2 | All other businesses | 1 October 2026 | 1 October – 31 December 2026 |
During the transition periods, companies may continue using their existing ERP or accounting software while gradually switching to the electronic invoicing system.
To comply, businesses must file either a declaration of commencement of electronic issuance or a declaration of use of the free “timologio” application and begin issuing electronic invoices in the designated quarter.
Incentives for early adoption
Companies that move to e-invoicing two months before their deadlines can benefit from:
- 100% enhanced depreciation for technical equipment and software in the year of purchase
- 100% increase in deductions for e-invoicing production, transmission, and archiving costs during the first 12 months
These incentives aim to encourage businesses to adopt e-invoicing early and gain operational benefits before the deadlines.
Key takeaways
- Large businesses must start e-invoicing from February 2026, all others from October 2026
- Transition periods allow gradual implementation alongside existing systems
- Businesses must file a declaration and begin issuing e-invoices within the set quarter
- Early adopters enjoy tax incentives on equipment, software, and e-invoicing costs
