Regulatory updates - Greece

The implementation dates for Phase B remain unchanged:

• Phase B1 from January 1, 2027: Digital processes related to loading, transshipment, delivery and receipt, as well as the transmission of quantitative control data, are activated.
• Phase B2 from January 1, 2028: The Unified Item Coding will be implemented, according to the Combined Nomenclature (TARIC).

The recently released measure provide further details on the digital monitoring and traceability of inventory throughout the movement cycle, from initial dispatch to final delivery and receipt. The measures include:

• The fields in the digital movement tracking format are updated.
• The temporary inventory transfer process is simplified.
• Simplified digital tracking processes are introduced for movements carried out through transport companies or postal and courier services, as long as the required data comes from the internal real-time electronic tracking system of the moved inventory.
• New functionalities are provided to assist with loading, transferring, delivering, and receiving inventory, as well as handling unexpected events during the movement.

AADE has also recently upgraded its free digital applications to support inventory-movement processes:

• timologio: Enhanced with new indications, validation checks and management capabilities for inventory-movement documents.
• myDATAapp: Enhanced with QR-code scanning and new functionality for digitally managing relevant actions and monitoring the progress of inventory movements.

Additional details are available in the official AADE announcement, including Decision A.1233/2026.

On September 30, 2026, the Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) announced a postponement for:

• Mandatory e-invoicing for businesses in the second implementation wave, and
• Digital Inventory Movement Documents (Digital Transport Documents) regime phase B.

Mandatory e-invoicing (Period B)

The postponement applies to businesses that reported annual gross revenue of up to EUR 1 million, based on the tax return for the fiscal year that began in 2023. The start date has been postponed from October 1, 2026 to November 2, 2026.

New timelines:

• November 2, 2026: Mandatory e-invoicing obligation begins.
• November 2, 2026 to January 31, 2027: Transitional period during which businesses may continue to use ERP/accounting systems or the special registration form alongside the new e-invoicing methods.
• From February 1, 2027: Invoices covered by the mandate (domestic B2B, transactions with third countries outside the EU, and B2G transactions) must be issued and transmitted to myDATA exclusively through:
• a certified e-invoicing provider, or
• AADE's timologio or myDATAapp applications.

Important reminder: Businesses that are required to use an Electronic Billing Service Provider must submit a Declaration of Start of Electronic Issuance of Documents with an effective date of November 2, 2026 and start issuing electronic invoices within the specified period (November 2, 2026 to January 31, 2027).

Businesses that will issue their invoices exclusively from November 2, 2026 through the timologio or myDATAapp apps, and don’t want to use the gradual implementation period November 2, 2026 to January 31, 2027, there’s no need to submit a “Declaration for the Launch of Electronic Issuance of Documents”.

Digital Inventory Movement Documents (phase B)

Digital Inventory Movement Documents regime (phase B) introduces additional digital tracking and traceability requirements for the movement of goods

New timelines:

• January 1, 2027: Activation of loading, transshipment, receipt processes, digital tracking of inventory movements, and transmission of quantity-control data.
• January 1, 2028: Introduction of the unified product coding system based on the TARIC Combined Nomenclature.

Businesses may voluntarily submit the relevant data to myDATA before each requirement becomes mandatory.

For additional details, exceptions, and implementation guidance, consult the official AADE announcement: "New deadlines for the electronic invoicing of businesses in the second period and the second phase of digital movement documents."

The clarification explains when the declaration is required, including for businesses making use of the adaptation period that allows the parallel use of electronic invoicing and existing invoicing methods

Timeline

• From October 1, 2026, businesses with gross revenues up to EUR 1 million (based on tax year 2023) that wish to use the adaptation period from October 1, 2026, to December 31, 2026, and continue issuing invoices through existing methods in parallel, must submit the declaration by October 12, 2026.
• No declaration is required if, from October 1, 2026, a business issues invoices exclusively through Timologio or myDATAapp.

Important distinction

• These clarifications relate only to the use of the free AADE applications Timologio and myDATAapp.
• They do not affect the separate declaration requirements applicable to businesses using a certified Electronic Invoicing Provider under AADE Decision A.1112/2025.

Retail transactions unaffected

• AADE states that the introduction of mandatory e-invoicing does not change the obligations or issuance process for receipts and revenue documents in B2C/retail transactions with final consumers.

Official announcement was done by The Greek tax authority (AADE) press release on September 22, 2026.