%22%3E%3Cpath%20fill%3D%22%230052b4%22%20d%3D%22M0%200h99l29%2032%2028-32h356v57l-32%2028%2032%2029v57l-32%2028%2032%2029v57l-32%2028%2032%2028v57l-32%2029%2032%2028v57H0v-57l32-28-32-29v-56l32-29-32-28V171l32-29-32-28Z%22%2F%3E%3Cpath%20fill%3D%22%23eee%22%20d%3D%22M99%200v114H0v57h99v114H0v57h512v-57H156V171h100v-57H156V0Zm157%2057v57h256V57Zm0%20114v57h256v-57ZM0%20398v57h512v-57z%22%2F%3E%3C%2Fg%3E%3C%2Fsvg%3E)
e-Invoicing GreeceMandatory, phasedLast reviewed October 2026e-Invoicing in Greece: myDATA explained
Greece requires domestic B2B invoices to be issued electronically through a certified provider or the free AADE application, with each invoice sent to the myDATA platform and given a unique MARK number. The first group, businesses with gross revenue above EUR 1,000,000, started on 2 February 2026. Remaining businesses start on 2 November 2026, with a transition period to 31 January 2027, after the start date was moved from 1 October 2026.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
Mandatory electronic invoicing via AADE myDATA (Greek: ilektronikou timologisi)
Who must issue
Phase A covers businesses with 2023 gross revenue above EUR 1,000,000, and Phase B covers all other businesses. The duty applies to domestic B2B sales and to sales to non-EU business customers, while e-invoices to buyers in other EU states are optional. Reported exemptions include a loss of connectivity, in which case later transmission rules apply.
How it works
ERP or app prepares the invoice data in the myDATA format → certified provider or Timologio app signs and transmits it to myDATA → AADE validates it and assigns a unique MARK and UID → invoice with QR code goes to the buyer → buyer's side receives it through the provider or app → AADE keeps the data for VAT and income books
System type
Clearance
The tax authority checks and approves each invoice before it counts as valid.
Public sector (B2G)
Mandatory via Peppol and certified providers since Sep 2023
Business to business (B2B)
From 2 Feb 2026 (over EUR 1m), 2 Nov 2026 (others)
Consumers (B2C)
Reported to myDATA; e-invoice rules follow B2B tools
Key dates for Greece
- Sep 2023B2G e-Invoicing becomes mandatory step by step for suppliers to Greek public bodies, using Peppol and certified providers
- 2 Feb 2026Phase A: B2B e-Invoicing starts for businesses with gross revenue above EUR 1,000,000 (2023 tax return)
- 31 Mar 2026End of the Phase A transition period (as reported by KPMG and Taxheaven)
- 2 Nov 2026Phase B: B2B e-Invoicing starts for all remaining businesses
- 31 Jan 2027End of the Phase B transition period; from 1 Feb 2027 invoices must go through a provider or AADE app
What the invoice contains
Invoices follow the myDATA data schema, with the ELOT EN 16931 format available as a download format. Each issued invoice receives a unique MARK from AADE and a QR code on the printed or PDF copy links back to the myDATA record. For public bodies, suppliers use the national Peppol BIS format through certified providers and the national Interoperability Center.
What your ERP has to deliver
ERP software alone is not an accepted issuing method; it must connect to a certified provider or work with AADE's free Timologio or myDATAapp. Systems must send the invoice data, store the MARK and UID, print the QR code and handle credit notes and corrections as linked documents. Companies should also declare the chosen method to AADE, since the provider normally files a start declaration within 10 days of the contract start.
The data flow, step by step
Practical insights
- The two phases are set by revenue in the 2023 tax return, not by current turnover, so a business that has since grown or shrunk stays in its original phase.
- AADE offers a free route, the Timologio desktop app and the myDATAapp for mobile, which can be used in parallel with providers.
- Greece is a clearance-style model with a MARK per invoice, while B2G invoices go through Peppol. A supplier can face both flows at once.
- During a transition period a business can keep using other issuing methods, but only if a timely start declaration was filed. Without it, the full rule applies from the start date.
Common pitfalls
- Missing or late start declaration to AADE, which can leave the business without the transition period or leave invoices outside an approved channel.
- Issuing from the ERP only and assuming the invoice counts as issued. Unless it goes through an approved channel, it can be treated as not issued.
- Forgetting that a non-issued VAT invoice can attract a penalty of 50% of the VAT on a first offence, rising on repeats.
Linked obligations in Greece
e-Invoicing Greece: questions, answered
Official sources
Keep this guide
Download the Greece e-Invoicing guide as a PDF. It has the same content as this page.