E-invoicing in Greece

Who is in scope

Taxpayers established in Greece applying Greek Accounting Standards. Domestic B2B, B2G and supplies to non-EU counterparties. Intra-EU B2B optional; B2C retail excluded. Invoices are issued via a licensed provider (EDIP), AADE's free Timologio app, or direct ERP-to-myDATA API, and receive a MARK unique identifier plus QR code. Domestic recipients must accept e-invoices.

Key dates

• 1 Jul 2025 EU derogation from Arts. 218 and 232 takes effect (Council Implementing Decision (EU) 2025/502 of 5 Mar 2025), running to 31 Dec 2027.
• 2 Feb 2026 Original Phase 1 go-live — cancelled two weeks beforehand.
• 2 Mar 2026 Phase 1 mandatory: taxpayers with FY2023 gross revenue over EUR 1m (~38,000 businesses).
• 2 Mar – 3 May 2026 Phase 1 gradual-implementation window: parallel ERP use or a declared alternative method permitted.
• 3 May 2026 Phase 1 penalties bite.
• 1 Oct 2026 Phase 2 mandatory: all remaining Greek-established taxpayers.
• 1 Oct – 31 Dec 2026 Phase 2 adjustment period.
• 1 Jan 2027 Full penalty regime for all taxpayers.
• 31 Dec 2027 Derogation expires — renewal or ViDA succession required.

Sources

2 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.

• primary EUR-Lex / Council of the EU 2025-03-05
• primary AADE (Independent Authority for Public Revenue) 2026-02-17 — decision A.1044/2026; aade.gr blocked direct retrieval (HTTP 403), content corroborated via EY and KPMG
• secondary KPMG 2026-02-23
• secondary EY Greece 2026-02-27
• secondary VATCalc 2026 (rolling)