Greece Sets 2026 Timeline for Mandatory B2B E-Invoicing

Following the European Commission's publication of the Council Implementing Decision authorizing Greece to introduce mandatory B2B e-invoicing for resident taxable persons, the Greek government submitted a draft of the National Customs Code, which includes provisions on mandatory B2B e-invoicing. 

After several months of working on defining the implementation timeline, the Ministry of National Economy and Finance, in collaboration with the Independent Authority for Public Revenue (AADE), has finalized the official implementation timeline.

B2B E-invoicing Implementation Timeline

While the Ministry of Finance announced earlier this year that it would reward early voluntary adopters of the B2B e-invoicing, the official implementation timeline remained unknown. The benefits for these early adopters include enhanced tax deductions. Notably, the Ministry of Finance also set certain conditions that companies must fulfill to qualify for these benefits. 

With its latest announcement, the Ministry of Finance has finally set the implementation deadlines, which will help both businesses that want to early adopt B2B e-invoicing and those who wish to wait until the use of the system becomes mandatory. Under the new timeline, the e-invoicing will become mandatory for domestic B2B transactions in 2026. 

The first group to become subject to these rules includes large companies with gross revenue exceeding EUR 1 million in the 2023 fiscal year. These businesses must comply with mandatory B2B e-invoicing rules starting from February 2, 2026. However, the transition period is defined for the period between February 2 and March 31, 2026. During the transition period, businesses must submit a Declaration of Start of Electronic Issuance or a Declaration of Use of the Timologio App.

The second group that will have to issue e-invoices for domestic B2B transactions starting from October 1, 2026, includes all other businesses. Similar to the rules for the first group, the transition period is also defined for the second group. The transition period begins on October 1, 2026, and ends on December 31, 2026.

Conclusion

With the clear implementation timeline officially announced, all businesses must decide whether to adapt and adopt the B2B e-invoicing system before the mandatory implementation, thereby ensuring they benefit from government incentives, or wait until the e-invoicing becomes obligatory. In either case, the implementation of e-invoicing for domestic B2B transactions is certain, and taxable persons must prepare to comply with these requirements. 

Source: KPMG, VATabout