Greece, 2 November 2026: the second wave of e-⁠invoicing, and the change on 1 February 2027

The Greece e-⁠invoicing deadline for smaller businesses has moved. A Greek business with gross revenue up to EUR 1 million must now issue its domestic B2B invoices, and its B2B invoices to buyers outside the EU, electronically from 2 November 2026, not 1 October. If a declaration was filed in time, it may phase this in until 31 January 2027. A second change follows on 1 February 2027: from that day an ERP can no longer send these invoices to myDATA. This note gives the three dates, the official source for each, what each one asks of the finance and ERP team, and what to decide before February.

It is written for the person who owns the ERP or the invoicing process in a Greek business of that size, and for anyone who sells to Greek businesses or runs a Greek entity inside a larger group. The dates for every other country are on our deadlines page.

What changed on 30 September 2026

On 30 September 2026 the Deputy Minister of National Economy and Finance and the Governor of AADE signed joint decisions that move the start of mandatory e-⁠invoicing for businesses up to EUR 1 million [1][2]. The e-⁠invoicing decision is A.1197/2026. It was published in the Government Gazette, issue B' 5905, the same day, and applies from publication [2]. The new dates are already in force.

The decision rewrites one paragraph of the 2025 decision that set the dates. The second period now starts on 2 November 2026 instead of 1 October 2026, and the phase-in runs to 31 January 2027 instead of 31 December 2026 [2]. It changes nothing else in the e-⁠invoicing timetable.

AADE also said how far the second period has come. AADE says about 655,000 businesses, almost 70% of those it counts as potentially in the second period (turnover below EUR 1 million and one invoice issued or sent in 2025), already use a provider or its applications for B2B sales [1]. AADE says the extra time is enough, because almost 488,000 businesses filed the declaration or started using a provider or its applications in the last month alone [1].

Who is in the second period

The line is drawn on gross revenue in the income tax return for tax year 2023. Businesses above EUR 1 million are in the first period, and e-⁠invoicing has been mandatory for them since 2 March 2026 [3]. Every other business is in the second period. The press release puts it as gross revenue up to and including EUR 1 million, on the return for the tax year that started in 2023 [1].

Two points follow from how the 2025 decision words the test [5]. It looks only at the 2023 return, so revenue in later years does not move you into the first period. And it looks at each business's own gross revenue; nothing in the decisions adds up a group, so a group with several Greek entities checks each one.

Which invoices are covered

For B2B sales, the decision covers two kinds [4]:

• sales inside Greece to a business that falls under the Greek accounting standards law;
• sales to a business in a country outside the EU, except retail sales.

Sales to businesses in other EU countries are not on the list [4]. The duty sits with the business that issues the invoice, if it falls under the Greek accounting standards law [4]. On the other side of the sale, a Greek business that buys from another Greek business has had to accept e-⁠invoices for domestic B2B since 2 March 2026 [4].

The B2B sale	Covered by the decision?
Inside Greece, to a business under the Greek accounting standards law	Yes
To a business in a country outside the EU	Yes, except retail sales
To a business in another EU country	No, it is not on the list

The decisions put the duty on businesses under the Greek accounting standards law [4], so a seller based in another EU country with no Greek entity is not named in them. If your group has a Greek entity or branch, check its position with your Greek adviser. If a Greek entity of yours buys from smaller Greek suppliers, expect more of their invoices to arrive as e-⁠invoices with a MARK from November. Invoices from Greek suppliers to your companies in other EU countries are intra-EU sales, which are not on the list [4].

The Greece e-⁠invoicing deadline and the phase-in

From 2 November 2026 a second-period business meets the obligation in one of two ways [1]:

1. through the services of a licensed e-⁠invoicing provider, or
2. through AADE's free applications: timologio on a computer, or myDATAapp on a phone.

Until 31 January 2027 it may phase this in. During that window it may still issue and send invoices from its ERP, or issue them by hand or on a computer and send them through the special entry form on AADE's website, alongside e-⁠invoicing [2].

The phase-in has a condition. A declaration must be filed in time, with a start date no later than 2 November 2026: the provider's start declaration if you use a provider, or the declaration of use of timologio if you use AADE's application [2]. The provider's start declaration says that the provider has started issuing for you. The press release says provider users must file it with 2 November 2026 as the start date, and must begin issuing e-⁠invoices inside the window [1]. A business that issues only through timologio or myDATAapp from 2 November, and does not want the phase-in, does not need to file the start declaration [1].

The provider files the declaration in myAADE within 10 days of your contract taking effect. You then have 10 days to accept or reject it, and silence counts as acceptance. If the provider misses its 10 days, the duty passes to you [3].

1 February 2027: the ERP can no longer send these invoices to myDATA

This is the change that matters most for the ERP owner. From 1 February 2027, only a licensed provider, timologio or myDATAapp can issue these e-⁠invoices and send their data to myDATA. That covers domestic B2B sales and B2B sales to buyers outside the EU. AADE spells it out: from that date the data of these invoices cannot reach myDATA any other way, for example through an ERP [1].

It is not a new rule. The 2025 decision already says the e-⁠invoice is issued only through a provider or timologio [5], and AADE's FAQ says that business management software, an ERP included, is not an acceptable way to issue invoices [3]. The phase-in was the exception, and it ends on 31 January 2027.

In practice the ERP stays the place where the invoice data is created. What changes is the channel: the invoice is issued through the provider's licensed software, not from the ERP. The provider takes the data, authenticates the invoice and sends it to myDATA in real time [3][6]. The invoice carries the MARK, which must appear on every invoice issued through licensed software, and a QR code that lets anyone check it on the provider's website [6].

What to decide before 1 February 2027

Provider or AADE's applications

timologio and myDATAapp are free and need no contract with a provider. AADE describes timologio as a simple option, especially for small businesses and the self-employed [3]. AADE describes timologio as an application for desktop computers, and myDATAapp as the alternative for mobile devices [3]. If your invoices come out of an ERP in any number, a provider that takes data from the ERP is the likelier fit. You may use more than one provider, and AADE's applications alongside them [3].

Option	Cost	Where it fits
A licensed provider	Ask what it charges	Invoices that come out of an ERP in any number, with data taken from the ERP
timologio	Free, no contract with a provider	A simple option on a desktop computer, especially for small businesses and the self-employed
myDATAapp	Free, no contract with a provider	The alternative on a mobile device

Which provider

AADE publishes the list of licensed provider software [6]. When you compare, ask how the provider takes data from your ERP (an API, a file, or a ready connector for your ERP), how it returns the MARK and the status, and what it charges. Those answers decide most of the integration work.

The start declaration

If you use a provider, check that it has filed the declaration with a start date no later than 2 November 2026 [2], as the press release asks [1], and accept it in myAADE inside your 10 days [3]. Without a timely declaration, there is no phase-in [2].

How the ERP hands over the data

Decide where the hand-off happens and who owns it: which ERP fields feed what the provider asks for, how a credit note points to the invoice it corrects, and how each line gets its tax code. Tax codes are your decision and your accountant's, so write them down before anyone maps them.

Where the MARK and the status go

myDATA runs basic checks on each e-⁠invoice [6]. An invoice that fails them needs someone to see it and fix the data at the source. Bring the MARK and the status back to the invoice in your ERP, so finance can find any invoice by its MARK and see which ones failed.

How you use the phase-in

The window from 2 November to 31 January is the safest time to test, because the old way still works next to the new one [2]. Start with one invoice type through the provider, check what comes back, then move the rest. By 31 January every in-scope invoice should go through the provider or AADE's applications.

Where EurInvoice fits

We are not a licensed Greek provider, and we do not run a Greek route yet. Greece is on request, not tested yet. Our part, as the Greece page says, is mapping and validation: once you have chosen a provider, we can map and validate your ERP data for that provider's route. When the route is agreed, we send a test invoice through your provider and return the MARK and the status to your system.

Because the route is not tested yet, we agree the date of the first valid test invoice once source access, representative data and test access at your provider are ready. The work follows the same six steps as every other route. It is one standard unit: one legal entity, one source system and one country route, at the fixed price on our pricing page. Outside it: the provider's own fees, tax classification decisions, extra entities and production onboarding.

What to do this month

1. Find the gross revenue on the 2023 income tax return of each Greek entity. Up to EUR 1 million means the second period.
2. Choose a licensed provider or AADE's applications.
3. If you use a provider, make sure the start declaration shows a start date no later than 2 November 2026, and accept it in myAADE. If you use timologio and want the phase-in, file its declaration of use with the same limit.
4. Decide how the ERP hands data to the provider, and who maps it.
5. Use the phase-in to move invoice types over one at a time, and plan for every in-scope invoice to go through the provider or AADE's applications from 1 February 2027.

If you want us to look at the ERP side, send us one Greek case: the ERP, the provider you chose and where the declaration stands. Anonymised samples only.