Greece myDATA e-invoicing, explained.

01What is actually changing

Greece is phasing in mandatory B2B e-invoicing (Ηλεκτρονική Τιμολόγηση) for Greek-established businesses, under an EU derogation that lets Greece require electronic invoices instead of accepting paper as equivalent. This sits on top of myDATA, the transaction-reporting platform that has been in force since 2021/2022. E-invoicing is a stricter delivery channel for data that was, in most cases, already myDATA-reportable, not a brand-new reporting obligation.

Two dates matter, both confirmed against AADE's own press releases: 2 March 2026 for the first tranche of large businesses, and 1 October 2026 for everyone else still keeping books under Greek Accounting Standards. Read section 2 before quoting either date, the first one has already slipped once.

02The mandate timeline

The phase-1 start date was originally set for 2 February 2026. AADE and the Ministry of National Economy and Finance jointly postponed it to 2 March 2026, announced 17 February 2026, a track record worth remembering before treating any date here as fixed.

No further postponement of the 1 October 2026 date had been announced as of this guide's last review. Given the phase-1 precedent, treat it as current rather than immovable, and re-check AADE's press releases as the date approaches.

03Who is caught, and when

Phase 1 (from 2 March 2026): businesses whose gross revenue (ακαθάριστα έσοδα) for fiscal year 2023 exceeded €1,000,000, a fixed historical-year test, not a rolling or current-year one. AADE put the figure at roughly 38,000 entities, of which around 34,000 had already switched on e-invoicing at the time of the postponement announcement.

Phase 2 (from 1 October 2026): every other Greek-established entity keeping books under Greek Accounting Standards (ΕΛΠ) that phase 1 did not already catch.

The obligation attaches to the issuer, and only to transactions that are domestic B2B, B2B exports to non-EU entities (excluding retail-type sales), or B2G. Domestic B2C retail sales are explicitly excluded from the mandate and keep using ordinary receipts.

04What "issuance" actually requires

This is the detail most summaries flatten: the mandate is an issuance obligation on Greek-established sellers, not a blanket rule that every invoice in Greece must now be electronic.

• Two compliance routes. An obligated business either contracts a certified e-invoicing service provider (Πάροχος Υπηρεσιών Ηλεκτρονικής Τιμολόγησης, ΠΥΗΤ), or uses AADE's own free tools, the timologio web app or the myDATAapp mobile app, which also cover B2G invoicing at no cost.
• Recipient consent is waived. Under the EU derogation, Greece may make e-invoice use not subject to the buyer's acceptance, the normal EU rule that a recipient must agree to receive e-invoices does not apply domestically here. A Greek recipient cannot block an e-invoice from an obligated seller by declining it.
• It applies even to a non-compliant counterparty. A seller cannot avoid the obligation by claiming the buyer does not want an e-invoice.

The obligation is on entities established in Greek territory. It says nothing about invoices flowing the other way, see section 7.

05Penalties for missing the issuance obligation

AADE treats a failure to issue a compliant e-invoice as non-issuance of the invoice itself, which triggers the Tax Procedure Code penalty regime (Ν.5104/2024, Άρθρο 57 παρ. 5 & 6):

• Non-VAT transactions: a flat €500 (simplified bookkeeping) or €1,000 (double-entry bookkeeping) per tax audit.
• VAT-bearing transactions: a percentage of the VAT that should have been charged, escalating with repeat violations, 50% on the first violation (minimum €250 / €500), 100% on the second (minimum €500 / €1,000), 200% on the third and later (minimum €1,000 / €2,000).

The wide “€250 to €2,500” range quoted in Greek business press is this escalation ladder with its minimums applied, not a single flat fee.

06myDATA reporting is the older, separate obligation

myDATA transmission itself is not new. It phased in from September to November 2021, with a catch-up deadline of 31 March 2022 and no penalties for 2021 specifically as a grace year. By 2022 it was in force for essentially all entities keeping books under Greek Accounting Standards, regardless of size or whether the underlying invoice was paper or electronic.

The 2026 e-invoicing mandate does not replace that reporting obligation, it automates its transmission for the transactions it covers, by requiring the structured electronic format and channel (a ΠΥΗΤ, timologio, or myDATAapp) rather than leaving the seller to submit myDATA data separately after issuing a paper or PDF invoice.

07What stays outside the mandate, permanently

This is the detail worth building a workflow around, not just reading once:

• Foreign supplier invoices. The obligation attaches to sellers established in Greek territory. A supplier based outside Greece invoicing a Greek business is not compelled by this measure, and nothing in AADE's published scope extends it to foreign-issued invoices. Those invoices keep arriving as ordinary PDF, email, or paper indefinitely, this is a permanent gap, not a transitional one.
• B2C and retail receipts. Domestic consumer-facing sales are explicitly excluded and continue on ordinary receipts and invoices.
• The phase-1 to phase-2 gap. Until 1 October 2026 (and through the transitional window to 31 December 2026), a large population of smaller Greek suppliers is not yet required to e-invoice; their paper and PDF invoices need the same extraction and VAT work as always.
• Non-invoice documents. Bank statements, contracts, and delivery notes sit outside the mandate's structured-invoice scope entirely.
• Historical and backlog documents issued before any given business's e-invoicing go-live date.

None of this is a workaround, it is simply the shape of the rule: an issuance requirement on Greek-established sellers for specific transaction types, not a universal replacement for every document an accountant's desk receives.

08What this means for a Greek practice

Pileform does inbound document extraction, VAT reading, and posting, it does not issue, transmit, or report e-invoices, and it is not a certified e-invoicing service provider (ΠΥΗΤ). That capability legitimately belongs to a ΠΥΗΤ, AADE's own timologio or myDATAapp, or a client's accounting and ERP software, and nothing here changes that.

What Pileform does handle is the paper this mandate leaves standing: foreign-supplier invoices that will keep arriving as PDF and email regardless of the 2026 rollout, B2C receipts explicitly excluded from the mandate, the phase-1-to-phase-2 population of smaller suppliers still on paper, and bank statements and non-invoice documents that were never in scope. Greek receipt OCR reads Greek and mixed Greek-English documents natively, applies Greece's 24/13/6 rates per line, and flags anything it had to infer instead of guessing. For practices coming off Hubdoc, see the Hubdoc alternative page; for the wider Greece picture, see the Greece landing page.

09References

• Council Implementing Decision (EU) 2025/502, the EU derogation authorising Greece to require electronic invoices domestically, primary source.
• AADE myDATA official page, the platform's own documentation.
• AADE e-invoicing FAQ, official scope and procedure guidance.

Dates, thresholds, and terminology on this page are drawn from a dedicated research pass; see this site's underlying source notes for the full citation list, including the 17 February 2026 AADE postponement announcement and the Tax Procedure Code penalty basis.