Greece is pushing back the second stage of its B2B e-invoicing mandate by one month: instead of 1 October it starts on 2 November 2026. From then on smaller Greek businesses must also issue their invoices electronically — through a certified provider or the tax authority's free applications. From 1 February 2027 there is no transitional route any more. What applies, and what it means for businesses in Germany.
As of 16 October 2026. The basis is joint decision A.1197/2026 of the Ministry of Finance and the tax authority AADE of 30 September 2026.
The timetable
Greece introduces the mandate in two groups. What counts is how much a business earned in the 2023 tax year.
| From | Who is affected |
|---|---|
| 2 March 2026 | businesses with more than €1 million gross revenue in the 2023 tax year — originally planned for 2 February, gradual switch-over until 3 May 2026 |
| 2 November 2026 | all other businesses — originally planned for 1 October |
| 2 November 2026 – 31 January 2027 | transition: the existing software may still be used alongside the new route |
| from 1 February 2027 | invoices only electronically through a provider or the AADE applications |
To use the transition period, a business must actually have started using the new route by 2 November 2026 at the latest.
How Greek e-invoicing works
Greece relies on the AADE's myDATA platform, which has been collecting data on issued invoices for years. What is new is that the invoice itself must now be created electronically, in one of two ways:
- through a certified e-invoicing provider (Greek Πάροχος), which issues and transmits the invoice and reports the data to myDATA,
- through the AADE's free applications — timologio in the browser and myDATAapp on a smartphone — intended for small businesses with few invoices.
According to the descriptions so far, the mandate covers invoices between Greek businesses, to the public sector and in trade with countries outside the EU. Greece thus joins Italy and Poland: the tax authority is indirectly involved in every invoice. An overview of each country's model is in E-invoicing mandates in Europe.
What this means for businesses in Germany
- You buy in Greece: from November your Greek suppliers issue through providers or the AADE applications. Clarify in which form you will receive the invoice, and check incoming files before you book them.
- You sell to Greece: the mandate is aimed at businesses that issue invoices in Greece. Without a seat or establishment there, you keep invoicing under German law — for business customers in the EU with an invoice under EN 16931.
- You have an establishment in Greece: then this is a matter for your Greek tax adviser — the deadlines are already running.
Greece is not the last country with its own calendar. Poland closes the last KSeF gap at the turn of the year (KSeF for everyone from 2027), and Spain has just started the clock on its B2B e-invoicing (Spain: the clock is running). The EU-wide framework follows in 2030 with ViDA.
Frequently asked questions
When does the e-invoicing mandate apply to everyone in Greece?
For the second group — businesses with up to €1 million gross revenue in 2023 — from 2 November 2026, with a transition until 31 January 2027. Large businesses have been obliged since 2 March 2026.
As a German supplier, do I have to send my invoices to Greek customers through myDATA?
Not without a seat or establishment in Greece. The mandate is aimed at businesses that issue invoices there.
What is myDATA?
The digital platform of the Greek tax authority AADE, to which invoice data is reported. With the e-invoicing mandate this data goes through a certified provider or the AADE applications.
Can E-Rechnung Pro issue Greek e-invoices?
No. We create ZUGFeRD and Factur-X and validate ZUGFeRD, Factur-X and XRechnung. We are not connected to myDATA or to Greek providers.
In short
- The second stage of Greek B2B e-invoicing starts on 2 November 2026 instead of 1 October.
- Transition until 31 January 2027; from 1 February 2027 electronic only.
- Invoices are issued through certified providers or the AADE's free applications; the data goes to myDATA.
- Nothing changes for German suppliers without an establishment in Greece.
Receiving invoices from abroad? Check incoming ZUGFeRD, Factur-X and XRechnung files for free, without signing up.
E-Rechnung Pro creates and validates documents against EN 16931:2017 — the version ZUGFeRD 2.x and Factur-X are built on today. We are following the EN 16931-1:2026 revision and will support it as the formats adopt it.