Greece has slightly postponed mandatory B2B e-invoicing for large businesses to March 2, 2026, introducing a transition period until May 3, 2026 to allow system adaptation. While penalties are deferred until the end of this period, non-compliance will still be strictly sanctioned as if no invoice was issued.
Greece Delayed Mandatory B2B E-Invoicing and Introduced Transition Period
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Greece
Author: Ivana Picajkić
Category:
Fiscal subject related
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62
Content accuracy validation date:
19.03.2026
Content accuracy validation time:
08:19h
Greece has postponed the start of mandatory B2B e-invoicing. Instead of beginning in February 2026, the obligation started on March 2, 2026.
The delay applies to large businesses that had annual revenues above €1 million in 2023. These companies are part of the first phase of the national e-invoicing rollout.
New timeline:
- March 2, 2026 → Mandatory e-invoicing officially starts
- March 2 – May 3, 2026 → Transition period
During this transition period, businesses can:
- Continue using their existing ERP/accounting systems, or
- Use the Tax Authority’s (AADE) free tools while preparing their systems.
Businesses must issue e-invoices using one of the following:
- An approved e-invoicing provider (ΥΠΑΗΕΣ),
- AADE’s free tools (timologio app or myDATAapp).
To benefit from the transition period and avoid penalties, companies had to:
- Submit a formal declaration that they are starting e-invoicing,
- Set the start date as March 2, 2026.
Penalties are still strict, but they will apply later than planned:
- Start of penalties: May 3, 2026 (instead of April 1).
If a company does not issue compliant e-invoices:
- It is treated as if no invoice was issued at all.
Fines include:
- 50% of VAT amount (for VAT transactions),
- €500 or €1,000 fines depending on accounting method (non-VAT cases).
Greece has given businesses extra time to prepare, but the obligation remains strict. This is not a delay of the reform, but a short transition period to allow smoother implementation.
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