Key compliance facts
Standard
EN 16931-aligned XML; unique invoice identifier (MARK/UID)
Authority
AADE — Independent Authority for Public Revenue (Ανεξάρτητη Αρχή Δημοσίων Εσόδων)
Mandatory For
Phase 1 — businesses with gross revenue > €1M (FY 2023) from 2 Mar 2026; Phase 2 — all remaining from 1 Oct 2026; B2G > €2,500 since 1 Sep 2025
Effective Date
2020 (myDATA launched) · Sep 1, 2025 (B2G > €2,500) · Mar 2, 2026 (Phase 1 mandatory) · Oct 1, 2026 (Phase 2)
About Greece E-Invoicing
Greece's myDATA platform — operated by AADE (Independent Authority for Public Revenue) — has been the cornerstone of digital VAT reporting since 2020. EU Council Implementing Decision (EU) 2025/502 authorised the mandatory B2B e-invoicing regime on 5 March 2025. The Phase 1 mandatory B2B start date was postponed from 2 February 2026 to 2 March 2026 (joint press release dated 17 February 2026 from the Ministry of National Economy & Finance and AADE). Phase 1 applies to businesses with gross revenue > €1M for FY 2023, with a transitional period from 2 March to 3 May 2026. Phase 2 begins 1 October 2026 for all remaining businesses, with a transition through 31 December 2026. B2G contracts above €2,500 have been mandatory since 1 September 2025. Invoices follow EN 16931 in XML format and include a unique invoice identifier (MARK/UID). Tax incentives reward early adopters (2 months before deadline): 100% additional depreciation and 100% deductibility of e-invoicing expenses for the first 12 months. Penalties for non-issuance: 50% of VAT due for VATable transactions; €500–€1,000 per tax audit for non-VATable. Intra-EU e-invoicing is optional; non-EU is mandatory. Free apps: timologio and myDATAapp.
Implementation Phases
- ✓
myDATA launched
2020Digital tax reporting platform goes live (initially voluntary).
- ✓
EU authorisation
Mar 5, 2025EU Council Implementing Decision (EU) 2025/502.
- ✓
B2G > €2,500 mandatory
Sep 1, 2025B2G contracts above €2,500 mandatory.
- ◉
Phase 1 mandatory B2B
Mar 2, 2026 (postponed from Feb 2)Businesses with gross revenue > €1M (FY 2023); transition 2 Mar – 3 May 2026.
- ○
Phase 2 mandatory B2B
Oct 1, 2026All remaining businesses; transition 1 Oct – 31 Dec 2026.
Key Compliance Facts
- Operating authority: AADE — Independent Authority for Public Revenue
- Platform: myDATA
- Phase 1 mandatory: 2 March 2026 (postponed from 2 Feb 2026)
- Phase 2 mandatory: 1 October 2026
- B2G > €2,500: mandatory since 1 Sep 2025
- Format: EN 16931-aligned XML with MARK/UID
- EU authorisation: Council Decision (EU) 2025/502
- Early adopter incentive: 100% additional depreciation
- Penalty: 50% VAT due (VATable); €500-1,000/audit (non-VATable)
- Free apps: timologio, myDATAapp
Frequently Asked Questions
Is e-invoicing mandatory in Greece?
Phase 1 — businesses with gross revenue > €1M (FY 2023) from 2 Mar 2026; Phase 2 — all remaining from 1 Oct 2026; B2G > €2,500 since 1 Sep 2025. Status: Phased Rollout.
Which authority regulates e-invoicing in Greece?
AADE — Independent Authority for Public Revenue (Ανεξάρτητη Αρχή Δημοσίων Εσόδων)
What e-invoicing standard does Greece use?
EN 16931-aligned XML; unique invoice identifier (MARK/UID)
What is the e-invoicing model in Greece?
Clearance / reporting via myDATA platform
When did Greece e-invoicing take effect?
2020 (myDATA launched) · Sep 1, 2025 (B2G > €2,500) · Mar 2, 2026 (Phase 1 mandatory) · Oct 1, 2026 (Phase 2)