By joint decisions of the Deputy Minister of National Economy and Finance, Dimitrios Markopoulos, and the Governor of AADE, Giorgos Pitsilis, the deadlines for the start of implementation of mandatory electronic invoicing for businesses with turnover below 1,000,000 euros are being postponed, as well as the deadlines for the implementation of Phase B of the digital monitoring of inventory movement.
The postponement of the deadlines provides businesses with the necessary time for the required implementations and their smooth compliance with the new obligations.
A. Mandatory electronic invoicing – Businesses of the second period
The postponement of mandatory implementation concerns businesses that have declared gross revenues of up to one million euros (1,000,000 €), based on the submitted tax year return that began within 2023.
According to AADE, significant progress has been recorded to date regarding the compliance of liable businesses. Indicatively, 655,000 businesses (almost 70%) of the total potential liable entities of the second period (turnover < 1,000,000 € and issuance/transmission of one invoice within 2025) are already using an Electronic Invoicing Provider or AADE applications (timologio/myDATAapp) for wholesale transactions.
Given that only in the last month nearly 488,000 businesses submitted the relevant declaration or used an electronic invoicing provider or AADE applications (timologio, myDATAapp), the additional time granted is sufficient for businesses to fulfill the relevant obligation.
New implementation timetable
- 2/11/2026 : Start of mandatory implementation
- From 2/11/2026 to 31/1/2027: Period of gradual implementation of electronic invoicing, with the possibility of parallel use of business management software (commercial / accounting, ERP) or the special registration form.
It is reminded that each business can fulfill the obligation by choosing one of the following methods:
- Electronic Document Issuance Provider Services or
- AADE free applications: timologio and myDATAapp for mobile devices, which also cover cases of issuing electronic invoices for public contracts.
Liable businesses that use Electronic Invoicing Provider Services must submit a Declaration of Commencement of Electronic Document Issuance with an effective start date of 2/11/2026 and begin issuing electronic invoices within the aforementioned period (2/11/2026 - 31/1/2027).
It is reminded that for businesses which will issue their invoices exclusively from 2/11/2026 through the timologio or myDATAapp applications, and do not wish to make use of the gradual implementation period (2/11/2026 - 31/1/2027), submission of a “Declaration of Commencement of Electronic Document Issuance” is not required.
From 1/2/2027, the issuance of electronic invoices (domestic B2B transactions and with a third country outside the EU, B2G transactions) and the transmission of the relevant data to the myDATA digital platform will be carried out exclusively using Electronic Invoicing Provider Services or the AADE applications timologio and myDATAapp. Therefore, from this date it will not be possible to transmit the data of these documents to the myDATA platform in any other way (for example via ERP).
B. Digital inventory movement documents – Phase B
Phase B is now put into implementation for all businesses as follows:
- From 1/1/2027, the loading, transshipment and receipt procedures are activated for the digital monitoring and traceability of inventory movement, as well as the transmission of quantity control data.
- From 1/1/2028, the Unified Item Coding is applied, in accordance with the Combined Nomenclature (TARIC).
Up to and including the start date of each individual obligation, the option of optional transmission of the relevant data to the myDATA digital platform is provided.
At the same time, it is reminded that the new version of the myDATAapp mobile application is already available, which incorporates the ability to scan and receive documents, as well as the functionalities of the timologio application, regarding Phase B of the digital monitoring of inventory movement.
Especially for olive-producing farmers, the start of the obligation to issue movement documents and transmit the data of Phase A is postponed to 1/1/2027, simultaneously with the obligation to start Phase B of the digital monitoring of inventory movement. The postponement applies on the condition that, upon receipt of the olives, a quantity receipt note is issued by the olive mills and concerns those who are not included in the liable entities of the first implementation period.
For any information or clarification, interested parties may contact AADE Taxpayer Service, my1521:
- By phone at 1521, free of charge, on working days from 7:00 to 20:00
- Digitally at my1521 (24/7) for questions related to:
- Electronic Invoicing via the path: Greek Accounting Standards & myDATA Topics > Electronic Invoicing Topics – YPAHES > selecting the relevant subtopic section.
- the Digital Delivery Note via the path: Greek Accounting Standards & myDATA Topics > Digital Delivery Note.
- AADE applications via the path: Mobile device applications > myDATAapp > Electronic Invoicing > Issuance & Transmission of Documents or Greek Accounting Standards & myDATA Topics > Timologio.