Business
Mandatory e-invoicing: when does it apply to you?
Check your implementation period using gross revenue for 2023 and review the transition deadlines.
- For tax year 2026
- Rules last checked 24 October 2026
- Takes about 2 minutes
E-invoicing deadline
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How this check works
Mandatory e-invoicing applies in two periods, based on the gross revenue declared for 2023.
Period B starts on 2 November 2026. The transition through 31 January 2027 requires a timely declaration and a service start date no later than 2 November.
Revenue above €1,000,000 on the 2023 return places a business in Period A, effective from 2 March 2026. Revenue of €1,000,000 or less places it in Period B, starting 2 November 2026.
During Period B, previous issuing methods may be used in parallel only during the transition and subject to the declaration requirements. After 31 January 2027, invoices must be issued through a licensed provider or AADE's applications.
This result is an informational timeline check, not individual legal or accounting advice.
Sources
- Decision A.1197/2026, Government Gazette B 5905 — revised mandatory e-invoicing timelineΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Mandatory e-invoicing — frequently asked questionsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Decision A.1129/2025 — e-invoicing use declarationsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
Frequently asked questions
Which tax year determines the period?
The period is determined by the gross revenue on the filed income tax return for tax year 2023.
Can I keep invoicing through ERP temporarily?
For Period B, only through 31 January 2027 and only if the timely-declaration and start-date requirements are met. From 1 February 2027, exclusive electronic issuing through an accepted channel is required.
Which issuing methods are accepted?
AADE lists a licensed provider or the timologio application, which also covers use of myDATAapp. ERP on its own is not an accepted e-invoice issuing channel.