From February 2, 2026, the mandatory use of e-invoicing in B2B transactions begins, aiming at the digital transformation of the economy and greater transparency.
▶️ What is provided
• Obligation to issue e-invoices for every transaction between businesses in Greece, as well as with non-EU countries.
• For EU countries, e-invoicing remains optional.
• Domestic businesses are required to accept e-invoices.
• Businesses can use either an e-invoicing provider or the free AADE applications (timologio & myDATAapp).
📅 Timeline
• Phase A (large businesses, turnover > €1 million): Mandatory from 02/02/2026, with a transition period until 31/03/2026.
• Phase B (all other businesses): Mandatory from 01/10/2026, with a transition period until 31/12/2026.
▶️ Incentives for Early Adoption
• Full and double depreciation of expenses for technological equipment and software in the year of purchase.
• 100% additional deduction for the cost of issuing, transmitting, and archiving e-invoices during the first 12 months.
✅ Benefits
• Reduction of VAT loss and limitation of fraudulent invoices.
• Simplification of tax obligations through myDATA.
• Enhanced competitiveness and reduction of business management costs.
Source: taxheaven & e-forologia