Greece Postpones Mandatory E-Invoicing to March 2026

The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) jointly announced the postponement of the mandatory e-invoicing obligation for large companies. Even though the mandatory e-invoicing regime launched on February 2, 2026, the tax authorities announced on February 17 that the start date has been moved and that the gradual implementation window has also been extended.

New Implementation Timeline

The legislative framework for mandatory e-invoicing in Greece was introduced in July 2025, following the country's receipt of an EU approval for a derogation from EU VAT rules, which allowed it to mandate e-invoicing earlier than generally permitted under EU law. The mandatory e-invoicing applies to domestic B2B transactions and exports to non-EU countries, while keeping e-invoicing optional for intra-EU B2B supplies.

Under the previous implementation timeline, starting from February 2, large companies with gross revenue exceeding EUR 1 million in the 2023 fiscal year were supposed to be subject to these mandatory requirements. However, in mid-February, the Greek Ministry of National Economy and Finance and the Independent Authority AADE announced that, despite the vast majority of affected businesses having already started issuing e-invoices, the mandatory implementation has been postponed to March 2.  

As a result, the transition period, initially set for February 2 to March 31, has also been extended to March 2 to May 3, 2026. Once the first phase of implementation ends, the e-invoicing obligations will be extended to other businesses in subsequent phases between October 1, 2026, and December 31, 2026, after which the national rollout and implementation will be completed. 

Conclusion

While the extension provides additional time for technical preparation, taxable persons should not neglect their obligations or become overly complacent, given the strict penalties for non-compliance. Penalties for non-compliance with VAT tax on taxable transactions can go as high as 50% of the VAT that would have arisen from the unissued invoice, and between EUR 500 and 1,000 for non-VAT transactions, depending on whether taxable persons use single-entry or double-entry accounting systems.

Source: General Secretariat of the Hellenic Republic, VATabout