Key takeaways
- Greece's B2B e-invoicing mandate reaches large businesses, FY2023 gross revenue over €1,000,000, on 2 March 2026, and every other Greek-established business on 1 October 2026.
- The obligation sits on the issuer, a Greek-established seller, not the recipient; a Greek buyer cannot opt out of receiving an e-invoice.
- Foreign supplier invoices, domestic B2C receipts, and non-invoice documents such as bank statements, contracts, and delivery notes stay outside the mandate permanently.
- Pileform is not an e-invoicing provider and does not issue, transmit, or report e-invoices to myDATA; it processes what still arrives outside that channel.
- Penalty exposure for missed issuance is a flat fine plus a percentage of VAT due that escalates on repeat non-compliance.
01The dates, and who they apply to
Two phases, both tied to the mandate that requires certain Greek-established sellers to issue invoices electronically:
02What actually becomes mandatory
The mandate obliges Greek-established sellers to issue certain invoices electronically, through a certified provider or AADE's own free tools (timologio or myDATAapp), covering domestic B2B sales, B2B exports to non-EU buyers, and B2G contracts. Domestic B2C retail sales are explicitly excluded and continue on normal receipt or invoice methods.
Recipient consent is waived: a Greek buyer cannot opt out of receiving an e-invoice, and the obligation sits on the issuer, not the recipient.
Pileform is not an e-invoicing provider and does not issue, transmit, or report e-invoices to myDATA.
That role belongs to a certified provider or AADE's own tools; a document-processing step like ours reads what still arrives outside that channel.
03What stays outside myDATA regardless
The mandate attaches to sellers established in Greece, so a few categories of document keep arriving exactly as before, on paper, PDF, or email:
- Foreign supplier invoices. A supplier not established in Greece is outside the Greek mandate permanently, not just during a transitional window.
- B2C receipts. Domestic retail and consumer sales are explicitly excluded from the issuance obligation.
- The phase-1-to-phase-2 gap. Until 1 October 2026, and through the transitional window beyond it, smaller Greek suppliers are not yet obligated.
- Non-invoice documents. Bank statements, contracts, and delivery notes sit outside the structured e-invoice scope.
None of that paper processes itself; it still needs reading, VAT applied per line, and posting.
04A preparation checklist
Five things worth confirming per client before the next deadline:
- Confirm which phase each client falls into , using FY2023 gross revenue against the €1,000,000 threshold, not current-year turnover.
- Check whether a client has filed its declaration of use , either for a certified provider or for AADE's own timologio or myDATAapp tools.
- Note the penalty exposure for missed issuance , a flat fine plus a percentage of VAT due that escalates on repeat non-compliance.
- Keep processing foreign invoices and B2C receipts as before , since neither category is touched by this mandate.
- Watch for further date movement , since the phase-1 start date has already slipped once; re-check AADE's own notices as each deadline approaches.
This describes publicly announced thresholds and dates for Greece's e-invoicing mandate, not legal or tax advice on a specific client's obligations. Confirm phase, deadlines, and penalty exposure against AADE's own published decisions, or with a qualified adviser, before any client-facing filing decision.
The full mandate timeline, the FY2023 threshold test, and the categories that stay outside myDATA permanently are set out in the myDATA e-invoicing guide. For what still lands on a Greek practice's desk regardless of the mandate, see the Greece page.