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.

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.

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.

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.