Security Alert
The so-awaited mandatory e-invoicing framework has officially been introduced in Greece following relevant EU legislative developments. Implementation will be deployed in two phases within 2026 depending on the business size while use of specific methods is stipulated for local e-invoicing purposes. Incentives for early adoption are also provided in the form of super-deduction and increased depreciation of related costs. Greek businesses are obliged to file a special declaration for e-invoicing roll-out (including early adoption cases) indicating the selected invoicing method to comply with these new requirements.
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At a glance
Recently enacted Law 5222/2025 as well as Decisions A. 1128/2025 and A. 1129/2025 issued in September 2025 set the scope of application, date of effect and basic implementation details of mandatory e-invoicing in Greece now extending to B2B transactions. In parallel, they introduce the procedure and submission manner of declarations of use of e-invoicing to be followed by Greek businesses to benefit from incentives applicable for early adoption. Amendments have also been introduced via Decision 163014 EX/2025 for the invoicing methods to be used for e-invoicing in B2G transactions already in effect.
Scope of application
The new e-invoicing requirements apply to all Greek established businesses and capture the issuance of invoices for the sale of goods or provision of services in the following cases:
B2B transactions performed within Greece (B2B domestic transactions)
B2B cross-border transactions performed with non-EU entities (B2B cross-border transactions excluding those with EU entities and retail transactions)
B2G transactions related to public procurement and other expenses of General Government bodies (B2G transactions)
Implementation timeline
The implementation timeline and liable businesses are outlined in the table below.
E-invoicing methods
Greek businesses will be required to issue e-invoices using exclusively any of the following methods:
Certified E-Invoicing Service Providers, or
The applications available for free via the IAPR’s website, namely web application “timologio” and myDATAapp provided for mobile devices use.
The use of timologio application provided by the IAPR becomes also possible for B2G e-invoices via a new functionality (timologio B2G) allowing for the completion of all necessary information required for the purposes of public procurement invoicing.
Acceptance of e-invoices by domestic recipients (B2B or B2G) will also be mandatory as of 2 February 2026 subject to any special requirements applicable to B2G transactions.
Incentives for early adoption
To encourage early compliance with the new requirements, incentives for early adoption of e-invoicing are provided, granting a 100% super-deduction on the expenses incurred for:
initial purchase of technical equipment and software required for e-invoicing implementation (one-off depreciable in the year incurred), and
generation, transmission and electronic archiving of e-invoices during the first 12 months of implementation.
The above incentives apply on condition that adoption takes place at least two months prior to the mandatory enactment date (i.e. by 1 December 2025 for large businesses or 3 August 2026 for all other businesses, respectively) and the special declaration of e-invoicing commencement has been duly submitted indicating the invoicing method selected.
How we can help
Our firm is closely monitoring developments and is actively supporting the set-up and implementation of e-invoicing requirements and myDATA reporting, covering all tax and accounting aspects based on the applicable framework.