Mandatory B2B e-invoicing in Greece — the 2026–2027 timeline

Greece is making structured B2B e-invoicing mandatory in phases under Law 5222/2025. Large businesses (over €1m FY2023 revenue) are in from 2 March 2026, with penalties from 3 May 2026; all other resident taxpayers from 1 October 2026; full item-level classification from 1 January 2027. This is a separate regime from the already-in-force POS / cash-register interconnection — don’t conflate the two.

The legal basis

Law 5222/2025 (passed by Parliament on 25 July 2025) establishes mandatory B2B e-invoicing, implemented under an EU Council derogation from the VAT Directive. The implementing detail came through AADE decision Α.1129/2025 (ΦΕΚ Β’ 4938/16 September 2025), and the final dates were set by a Joint Ministerial Decision, Α.1044/2026 (ΦΕΚ Β’ 880/17 February 2026), which adjusted the earlier schedule.

The phased timeline (as of mid-2026)

Period A — large businesses (resident, gross revenue over €1,000,000 in FY2023, ~38,000 entities): mandatory from 2 March 2026, with a transition/soft-launch window 2 March – 3 May 2026 and penalties from 3 May 2026.
Period B — all other resident taxpayers: mandatory from 1 October 2026, with a gradual adjustment period to 31 December 2026.
Full coverage — item-level classification: from 1 January 2027.

What’s in scope

domestic B2B transactions and exports outside the EU. Intra-EU e-invoicing remains optional. B2C is not in scope for structured e-invoicing — but B2C/retail sales must still be reported to myDATA. B2G e-invoicing is already established (exchanged via Peppol, EN 16931 with the Greek profile).

The crucial distinction

these 2026–2027 dates belong to B2B e-invoicing. They are not the deadlines for the POS / cash-register interconnection, which is a separate regime that is already in force. A business can be fully compliant on POS interconnection today and still have its B2B e-invoicing obligation ahead of it.

Penalties (once mandatory)

for a VATable transaction issued non-compliantly, the administrative fine is 50% of the VAT on the transaction (treated as if no invoice were issued); for non-VAT transactions, a fixed €500 or €1,000 depending on the accounting system.

Early-adopter incentives

businesses that adopt e-invoicing two months before their deadline qualify (per a Governor of AADE decision) for 100% depreciation and 100% of the equipment/software cost in the year of purchase, plus a 100% uplift on e-invoice production/transmission/filing costs for 12 months. There is a genuine tax benefit to moving early.

Tools and obligations

use a certified e-invoicing provider or AADE’s free timologio / myDATAapp; obligated businesses must file a Declaration of Commencement of e-issuance. Statutory archiving is six years; storage within the EU is allowed if AADE can access it remotely.

Foreigner lens

the obligation tracks Greek-established B2B activity, not nationality; a non-EU business operates through a fiscal representative. Access is via business TaxisNet credentials.

How to stay compliant

identify which period you fall in (the €1m FY2023 line is the divider), choose a certified provider or the free AADE tools, file the commencement declaration, and consider adopting early to capture the incentive. Because the dates have already been adjusted once, confirm them against AADE before you plan around them.

fiscalization overview · myDATA · POS & cash-register interconnection · business tax & VAT

This is general information, not tax or compliance advice. This regime is actively shifting and dates have already changed once — confirm every date against AADE (aade.gr) and your accountant or certified provider before acting. WTP Finance is informational only.

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