Mandatory e-invoicing in Greece moved to 2 November 2026: deadlines, penalties and what to do now
E-invoicing for every remaining business in Greece moved from 1 October to 2 November 2026, with a transitional period to 31 January 2027. Here are the dates that matter, why your ERP is no longer enough on its own, what the penalties are and the one condition attached to the transitional period.
From 2 November 2026, every B2B invoice in Greece is issued electronically and only through a certified YPAHES provider or AADE's free apps. The start date was 1 October; on 30 September 2026 the Ministry and AADE moved it to 2 November, with a transitional period to 31 January 2027. Businesses with gross revenue above €1,000,000 in the 2023 financial year have been in scope since 2 March 2026. Now everyone else follows.
One number shows where the market is: according to AADE, as at 30 September 2026 655,000 businesses, almost 70% of those in scope, already use a provider or AADE's apps for their wholesale invoices, almost 488,000 of them in the last month alone. If you are in the remaining 30%, here is the full timeline and the decisions you need to make before 2 November.
Your ERP or commercial software is no longer enough
This is the point that catches most businesses out, which is why it comes first.
AADE has stated it explicitly: business management software (commercial, accounting or ERP) is not an accepted method of issuing invoices. If you currently issue invoices from your ERP and transmit them to myDATA through an interface, from 2 November that channel no longer covers your obligation for issuing.
Issuing goes through a Provider of Electronic Document Issuance (YPAHES), meaning licensed software that authenticates and transmits the document.
Your ERP does not go away. It simply stops being the point of issue and becomes the system that feeds the provider, usually through an API.
The dates that matter
| Date | What applies |
|---|---|
| 2 March 2026 | Obligation for businesses with gross revenue above €1,000,000 (2023 financial year). Already in force. |
| 2 November 2026 | The obligation takes effect for every remaining business (moved from 1 October). |
| 1 January 2027 | Phase B for digital delivery documents. |
| 31 January 2027 | The transitional period ends. From 1 February 2027 there is no other channel: no transmission from an ERP. |
| 1 January 2028 | Single item coding on delivery documents, under the Combined Nomenclature (TARIC). |
The article 71Θ tax incentive window has closed
The article 71Θ incentives required both the declaration and the start of exclusive issuing through a provider no later than 2 months before the mandate took effect. Chambers of commerce and industry bodies have asked for an extension, but nothing has been legislated. What the incentives actually covered is explained in our guide to the benefits of e-invoicing.
2 November 2026: the obligation takes effect
If you use a provider, the Declaration of Commencement of Electronic Issuance is filed with a start date of 2 November 2026. In practice that means choosing a provider and completing the integration in October. If you will issue only through AADE's timologio or myDATAapp from 2 November, and do not use the transitional period, no declaration is needed.
1 January 2027: Phase B for delivery documents
Digital monitoring of loading, transhipment and receipt becomes mandatory for all businesses, along with transmission of the quantity-check data. Until then, transmitting that data is optional.
The transitional period exists, but it has a condition
Between 2 November 2026 and 31 January 2027 you may meet the obligation gradually, using your commercial or accounting software, ERP or AADE's special entry form in parallel.
This option is not automatic. If you use a provider, it applies on condition that a Declaration of Commencement of Electronic Issuance has been filed, with a start date of 2 November 2026, and that you start issuing electronically within the period.
Put simply: file it and you gain three months of orderly adjustment. Skip it and you are out of compliance from 2 November, with no safety net.
Who files the declaration when you choose a provider
There is an important detail here that saves you work. When you contract with a provider, the provider files the declaration, through the myAADE portal, no later than 10 days from the date the contract takes effect.
You are notified through myAADE e-notifications and by email, and you have 10 days to accept or reject it. If that deadline passes with no action, the declaration is presumed accepted. If the provider fails to file on time, the obligation passes to you, within 10 days of their deadline expiring. The steps with screenshots are in our guide to the YPAHES provider declaration.
What the penalties are
Failure to issue an electronic invoice is treated as failure to issue an invoice, under the penalties of the Greek Tax Procedure Code:
| Breach | Single-entry books | Double-entry books |
|---|---|---|
| VAT transactions | 50% of the VAT due, minimum €250 | 50% of the VAT due, minimum €500 |
| Repeat offence | 100% of the VAT due, minimum €500 | 100% of the VAT due, minimum €1,000 |
| Moving goods without delivery documents | €5,000 per tax audit | €10,000 per tax audit |
And a trap for anyone who made the incentive deadline: the benefits are withdrawn if, before the mandate takes effect, an invoice is issued without using the provider, despite the declaration having been filed. One forgotten handwritten invoice before the mandate can cancel the uplift.
Digital delivery documents, from 1 January 2027
Phase A, issuing and transmitting delivery documents, has applied since 1 December 2025. Phase B becomes mandatory for all businesses on 1 January 2027 and covers loading, transhipment and receipt, with QR marking so goods can be tracked in real time. Single item coding under TARIC follows on 1 January 2028. If you issue delivery notes, these dates concern you separately from 2 November.
Transmission windows:
| Case | Transmission window |
|---|---|
| Dispatch of stock | Before movement begins |
| Receipt of stock | In real time, once receipt is complete |
| Discrepancies (surplus or shortfall) | Within 15 days of receipt |
| Receipt from abroad | Within 5 days of receipt |
If connectivity is lost, the document is issued as normal carrying a distinct loss-of-connection marker, and is transmitted once the connection is restored, no later than one day afterwards.
Watch this one, because it concerns your relationship with your suppliers: after Phase B, receiving goods presupposes a digital delivery document. If a supplier has not adapted, their problem becomes yours.
What you gain beyond compliance
Compliance is the floor. The same connection, done properly, also gives you the following:
- Issuing with no human in the loop. When documents originate in an eshop, ERP, CRM, booking or subscription system, they are issued through the API at the moment of the transaction.
- Customers and suppliers without data entry. They are created automatically from the myDATA connection, and a new customer is added by VAT number.
- A real-time financial picture. Customer statements and balances, receipts, payments and expenses, from the same data you issue.
- One place for every document type. Wholesale, retail, credit notes, delivery notes, public-sector invoices, POS.
- Responsibility for authentication and transmission to AADE sits with the provider, as does safeguarding the data and the authentication credentials. That does not release you from your own separate obligation to retain your accounting records.
What to do before 2 November
Most of the remaining migration will happen in the weeks before 2 November. That means queues at providers, delays on integrations and little time to test. Five things, in this order:
- Map where every document is issued from today. ERP, commercial software, eshop, Excel, a paper book. Anything that issues a B2B invoice goes on the list.
- Measure your annual volume. That number decides whether you issue through the API or from inside the application.
- Choose a provider and sign. The declaration requires a contract in force, and the provider then has 10 days to file it.
- Test on staging before 2 November. Every document type you issue, once, end to end.
- Check your suppliers on delivery documents, with 1 January 2027 as the horizon.
Where Wrapp fits
Wrapp is a certified YPAHES provider. Documents are issued and transmitted in real time, either from the application or through a REST API when issuing originates in your own system.
- Full document coverage: invoices, retail receipts, credit notes, delivery notes and public-sector invoices (B2G).
- An API for automated issuing, with full REST API documentation. Integration usually takes less than an hour.
- We file the provider declaration with AADE for you, inside the 10-day window.
- A staging environment so you can test before going to production.
- Support in Greek and English, from a team working with the same myDATA error codes every day.
Start with a free account, or if issuing originates in your own system see what an API integration involves. If you would rather talk first, send us the document volume you expect per year.
Frequently asked questions
When does e-invoicing become mandatory for small businesses in Greece?
From 2 November 2026, after the Ministry and AADE moved it from 1 October on 30 September 2026. Businesses with gross revenue above €1,000,000 in the 2023 financial year, as declared in their income tax return, have already been in scope since 2 March 2026 (Α.1128/2025, as in force).
Can I keep issuing invoices from my ERP after 2 November 2026?
No. AADE states explicitly that business management software (commercial, accounting or ERP) is not an accepted method of issuing invoices. Your ERP can remain the system you work in, but issuing and authentication go through a licensed YPAHES provider, usually by connecting the ERP to the provider API. From 1 February 2027, transmitting to myDATA from an ERP is no longer possible.
What is the transitional period to 31 January 2027 and who qualifies for it?
Between 2 November 2026 and 31 January 2027 you may meet the obligation gradually, using your commercial or accounting software, ERP or AADE special form in parallel. If you use a provider, it applies only if a Declaration of Commencement of Electronic Issuance has been filed with a start date of 2 November 2026. No declaration, no transitional period. A business issuing only through timologio or myDATAapp from 2 November, without using the transitional period, files no declaration.
Who files the provider declaration with AADE?
The provider does, through the myAADE portal, within 10 days of the contract taking effect. The business is notified through myAADE e-notifications and by email, and has 10 days to accept or reject it. If that deadline passes with no action, the declaration is treated as accepted. If the provider fails to file on time, the obligation passes to the business, within 10 days of the provider deadline expiring.
What is the penalty for not issuing an electronic invoice in Greece?
It is treated as failure to issue an invoice. On VAT transactions the penalty is 50% of the VAT due, with a minimum of €250 for single-entry and €500 for double-entry books, doubling on repeat offences to 100% with minimums of €500 and €1,000. Moving goods without the required delivery documents carries €5,000 per tax audit for single-entry and €10,000 for double-entry books.
Are the article 71Θ tax incentives still available?
No, the window has closed. The deadline was two months before the mandate took effect, and it required both filing the declaration and starting to issue exclusively through a provider within that window. The incentives were a 100% uplift on depreciation of equipment and software, and a 100% uplift on the cost of issuing, transmitting and archiving documents for the first 12 months. Chambers of commerce and industry bodies have asked for an extension, but nothing has been legislated. Check AADE or ask your accountant for the current position.
Is e-invoicing the same as myDATA reporting?
No. myDATA reporting means sending AADE the data from your documents. E-invoicing through a provider covers the whole cycle: issuing in a structured electronic format, authentication, delivery to the recipient, archiving and automatic transmission. One does not replace the other.
When does Phase B of digital delivery notes start?
On 1 January 2027, for all businesses (moved from 12 October 2026). Loading, transhipment and receipt with QR marking become mandatory, along with transmission of the quantity-check data. Single item coding under TARIC follows on 1 January 2028. Until each date, transmission is optional.
Do I need an electronic invoice if my customer is abroad?
The obligation covers B2B transactions within Greek territory, plus sales of goods and supplies of services to businesses in third countries outside the EU. For transactions with businesses in other EU member states, e-invoicing remains optional for now.
Need help?
If you have a question about this topic or want to make sure everything is set up correctly, contact us and we will look at it together.