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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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GR

Greece e-invoicing

EU · Reporting (myDATA)

Last updated September 21, 2026

Mandatory B2B e-invoicing rolls out in two phases via the myDATA platform: large enterprises first, everyone else from October 2026.

Live now

Gilt für

B2B, B2G

October 1, 2026

Nächste Phasenfrist

All businesses from 1 Oct 2026

Betrifft mich das?

Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.

Is your business established in Greece (registered office, branch or fixed establishment)?

Do you issue domestic B2B invoices in Greece?

Greece: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Greece's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Greece

With no establishment and no registration or trade in Greece, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Greece.

In scope — issue structured e-invoices in Greece

As an established business issuing domestic B2B invoices, you must send them as compliant e-invoices. In force since 2 Mar 2026 for businesses with FY2023 revenue above €1m; applies to everyone else from 1 Oct 2026 (transitional window to 31 Dec 2026). Choose an accredited provider or AADE app and file the declaration of commencement.

In scope to receive in Greece

Even if you don't issue domestic B2B invoices, an established business must be able to receive e-invoices. In force since 2 Mar 2026 (phase 1) and from 1 Oct 2026 (phase 2). Confirm you can receive e-invoices carrying a MARK and QR.

Phasen und wer wann betroffen ist

Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.

1 September 2025

General Government (B2G)

E-invoicing became mandatory for suppliers for all General Government expenditure over €2,500, phased in by authority type from 13 September 2024.

Done

2 March 2026

Businesses with FY2023 gross revenue above €1,000,000

Mandatory B2B e-invoicing began for businesses with FY2023 gross revenue above €1m (postponed from 2 February by Α.1044/17-02-2026), with a transitional window to 3 May 2026.

Done

1 October 2026

All remaining businesses

In force from 1 October 2026: every remaining VAT-registered business must issue B2B e-invoices through myDATA. AADE's FAQ gives a transitional window to 31 December 2026.

Next

1 July 2030

ViDA – intra-EU B2B

Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.

Future

1 January 2035

Alignment with the EU standard

myDATA must converge on the ViDA / EN 16931 model by 1 January 2035.

Future

Die technischen Fakten

Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.

Transaktionsumfang

B2B, B2G

Modell

Reporting (myDATA)

Formate

myDATA structured XML via accredited providers (ΥΠΑΗΕΣ) or AADE's timologio/myDATAapp, with MARK and QR, for B2B; EN 16931 Greek Peppol CIUS for B2G (KED hub)

Region

EU

STATUS

Live now

Anwendungsbereich

Taxable persons established in Greece, for domestic B2B and B2B supplies to non-EU customers; intra-EU B2B optional; B2C excluded; non-established persons outside the mandate (Council Implementing Decision (EU) 2025/502). Phase 1 (revenue above €1m in FY2023) from 2 Mar 2026, transitional window to 3 May 2026. Phase 2 (all others) from 1 Oct 2026, transitional window to 31 Dec 2026 provided the Declaration of Commencement of Electronic Issuance is on file – the provider files it within 10 days of the contract; the business has 10 further days if the provider fails. B2G via EN 16931/Peppol through the KED hub.

Sanktionen und Übergangsfrist

Failure to issue an e-invoice is treated as non-issuance: 50% of the VAT due per transaction; €500 (simplified books) or €1,000 (double-entry) per audit for non-VATable transactions. Separate fines for myDATA transmission failures.

Häufig gestellte Fragen

Was ist das E-Rechnungs-Mandat in diesem Land?

Bildbeschreibung

Mandatory B2B e-invoicing rolls out in two phases via the myDATA platform: large enterprises first, everyone else from October 2026.

Ab wann ist die E-Rechnung in diesem Land verpflichtend?

Bildbeschreibung

Status: Live now. Next key date: All businesses from 1 Oct 2026 (October 1, 2026).

Wer muss die E-Rechnung in diesem Land einhalten?

Bildbeschreibung

Taxable persons established in Greece, for domestic B2B and B2B supplies to non-EU customers; intra-EU B2B optional; B2C excluded; non-established persons outside the mandate (Council Implementing Decision (EU) 2025/502). Phase 1 (revenue above €1m in FY2023) from 2 Mar 2026, transitional window to 3 May 2026. Phase 2 (all others) from 1 Oct 2026, transitional window to 31 Dec 2026 provided the Declaration of Commencement of Electronic Issuance is on file – the provider files it within 10 days of the contract; the business has 10 further days if the provider fails. B2G via EN 16931/Peppol through the KED hub.

Welches E-Rechnungs-Format ist in diesem Land erforderlich?

Bildbeschreibung

myDATA structured XML via accredited providers (ΥΠΑΗΕΣ) or AADE's timologio/myDATAapp, with MARK and QR, for B2B; EN 16931 Greek Peppol CIUS for B2G (KED hub). Model: Reporting (myDATA).

Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?

Bildbeschreibung

Failure to issue an e-invoice is treated as non-issuance: 50% of the VAT due per transaction; €500 (simplified books) or €1,000 (double-entry) per audit for non-VATable transactions. Separate fines for myDATA transmission failures.

Read the full Greece guide

Die vollständige VATabout-Tiefenanalyse: Gesetzgebung, Plattformauswahl und Meldedetails.

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