Greece Postpones Mandatory e-Invoicing and Digital Goods Movement Deadlines

Greece has postponed mandatory electronic invoicing for smaller businesses to November 2, 2026, with a transition period until January 31, 2027. The second phase of digital goods movement reporting will also begin later, on January 1, 2027, giving retailers and software providers more time to prepare.

The Greek Ministry of National Economy and Finance and the Tax Authority (AADE) announced revised implementation deadlines on September 30, 2026, for mandatory electronic invoicing and Phase B of the digital goods movement document regime.

The changes primarily affect businesses with annual gross revenue of up to EUR 1 million, based on their 2023 tax returns, as well as businesses required to digitally document and report goods movements.

The revised timetable was introduced through Decisions A.1197/2026 and A.1198/2026, which amend the existing regulatory framework. These are postponements of previously established obligations, rather than the introduction of entirely new requirements.

The revised implementation schedule is:

During the transition period, businesses may continue issuing and transmitting invoices through existing Enterprise Resource Planning (ERP) or accounting systems, subject to the applicable conditions.

However, this temporary flexibility ends on January 31, 2027. From February 1, businesses must use the prescribed electronic invoicing channels for covered transactions.

Under the revised rules, businesses can comply with the electronic invoicing obligation through two methods.

The first option is to use an approved Electronic Tax Document Issuance Provider, which handles the authentication and electronic transmission of invoices.

The second option is to use the free applications provided by the Tax Authority: timologio, designed for issuing and transmitting tax documents, or myDATAapp, which supports electronic invoicing through mobile devices.

The relevant invoice data are transmitted to the Tax Authority's myDATA digital platform, Greece's electronic accounting and tax data reporting system.

Businesses using an electronic invoicing provider must submit a Declaration of Commencement of Electronic Issuance of Tax Documents, with an effective date of November 2, 2026, and begin issuing electronic invoices during the transitional period.

The official announcement also clarifies that businesses issuing invoices exclusively through timologio or myDATAapp from November 2, without using the gradual implementation period, do not need to submit that specific commencement declaration.

From February 1, 2027, covered domestic Business-to-Business (B2B) transactions, transactions with non-EU countries and Business-to-Government (B2G) transactions must use the prescribed channels.

Direct transmission through an ERP system alone will no longer be accepted for these invoices. However, ERP software may continue supporting internal business processes and integrations with approved electronic invoicing providers.

Alongside the electronic invoicing postponement, Greece has revised the implementation schedule for Phase B of the digital goods movement document regime.

The obligation will now begin on January 1, 2027, instead of the previously planned October 2026 implementation.

Phase B introduces additional digital monitoring requirements covering goods movements, including loading, transhipment, and receipt procedures.

It also requires the transmission of quantitative control information, supporting the electronic tracking of inventory movements through the myDATA platform.

A further requirement, concerning unified product coding using the Combined Nomenclature classification, will apply from January 1, 2028.

Businesses may voluntarily transmit the relevant data before the applicable mandatory deadlines.

For retailers, the distinction between the electronic invoicing obligation and the digital goods movement regime is particularly relevant. Electronic invoicing concerns the issuance and transmission of tax documents, while digital goods movement reporting concerns the documentation and tracking of physical inventory movements

Impact on retailers and POS providers

The revised deadlines affect retailers, retail chains, wholesale operations, e-commerce businesses, ERP providers and retail technology integrators.

For retailers issuing invoices to business customers, the practical issue is determining whether their existing POS and invoicing systems support the required electronic invoicing methods.

Businesses currently transmitting invoice data directly through ERP software must review how these processes will operate after February 1, 2027.

Where invoicing originates from a POS system, integration with an approved provider or another permitted invoicing channel may be necessary.

The digital goods movement requirements create an additional consideration for retailers operating warehouses, distribution centres or multiple stores.

These businesses should review how goods dispatch, transport and receipt processes are documented and how the required information is transmitted to myDATA.

The new dates provide additional preparation time, but they do not remove the underlying electronic invoicing or digital inventory reporting obligations.

What should businesses do?

Businesses covered by the second implementation period should confirm their electronic invoicing arrangements and ensure that the appropriate provider or the Tax Authority application is operational within the permitted transition period.

Retailers and POS providers should review invoicing workflows, confirm whether additional integrations are required and test the transmission of invoice data to myDATA before February 1, 2027.

Businesses handling physical inventory should separately assess their readiness for Phase B digital goods movement reporting, including dispatch, loading, receipt and quantity control procedures.

The immediate priority is to use the extended implementation period to complete the necessary system adjustments, documentation and testing before the revised deadlines become fully applicable.

From a retail compliance perspective, the revised timetable provides businesses with additional time to adjust their invoicing and inventory management processes.

The main consideration is that electronic invoicing and digital goods movement reporting are separate compliance processes, even though both involve the myDATA platform.

The changes are based on official decisions published by the Greek Tax Authority (AADE). Source Source Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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