Greece is advancing mandatory B2B e-Invoicing and e-Transportation reporting through the myDATA platform, expanding real-time tax control over invoices and goods movements. The rollout continues in phases during 2026, with full e-Invoicing coverage from October 1, 2026, Phase B e-Transportation reporting from October 12, 2026, and item-level classification from January 1, 2027.
Greece Advances e-Invoicing and Delays Part of e-Transport Reporting
Public
Greece
Author: Ivana Picajkić
Category:
Fiscal subject related
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Content accuracy validation date:
02.06.2026
Content accuracy validation time:
08:22h
Greece is moving forward with two major digital tax reforms: mandatory B2B e-Invoicing and e-Transportation reporting.
Both systems are connected to the myDATA platform managed by the Tax Authority (AADE). The aim is to give the Tax Authority better visibility over business transactions and the movement of goods, while reducing tax evasion and fraud.
The mandatory B2B e-invoicing rollout has already started. Since March 2, 2026, large companies with annual turnover above EUR 1 million have been required to issue e-Invoices. A short transition period applied until May 3, 2026, allowing companies to stabilize their systems before full enforcement began.
The next phase of the e-Invoicing mandate will start on October 1, 2026, when the obligation will extend to all companies. A transition period will run until December 31, 2026.
Greece’s e-Invoicing model is based on clearance. This means that invoices must be sent to and validated through the myDATA platform before they are delivered to the buyer.
In parallel, Greece is also implementing an e-Transportation system. This system focuses on the physical movement of goods. Businesses must issue and transmit electronic transport documents, such as e-delivery or dispatch notes, before the goods are transported.
Each shipment receives a unique reference number, which can be checked during transport inspections. The transport data can also be compared with e-invoice data, helping the tax authority identify inconsistencies between goods movement and invoicing.
The e-Transportation reform is divided into two main parts. Phase A covers the digital issuance and transmission of transport documents before transport starts. This phase has already become mandatory for many businesses and is now part of the compliance framework.
Phase B is more complex because it requires digital tracking of the full logistics lifecycle. This includes loading, transshipment, final receipt of goods, and reporting of quantity or quality differences identified by the recipient.
AADE has postponed and restructured Phase B through Ministerial Decision A.1094/2026, published on April 29, 2026. The voluntary testing period for Phase B has been extended until October 11, 2026.
From October 12, 2026, businesses will have to report logistics lifecycle events digitally. This includes loading, reloading, receipt of goods, and discrepancy reporting.
From January 1, 2027, item-level classification will also become mandatory. Electronic delivery notes will need to identify products using the Unified Commodity Coding System, aligned with EU TARIC nomenclature.
Overall, Greece is continuing its move toward real-time digital tax control. However, by postponing Phase B of e-transportation, the authorities have given businesses more time to adapt their ERP, logistics, invoicing, and reporting systems.
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