IAPR Press Release September 16, 2025

Mandatory e-invoicing for business-to-business (B2B) transactions will commence on February 2, 2026, with strong incentives simultaneously offered for businesses to adopt the new system early.

This obligation applies to the issuance of electronic invoices for all sales of goods and provision of services between businesses in Greece, as well as to businesses in third countries (outside the EU). For sales to businesses within the European Union, e-invoicing remains optional. Should the foreign business not accept the electronic invoice, it may be sent via an alternative method.

For transactions between domestic businesses, the acceptance of electronic invoices by the receiving business is mandatory. Conversely, there is no obligation for a domestic business to accept an electronic invoice when transacting with foreign businesses (within the EU or third countries).

Each business can fulfill this obligation by choosing either:

• services from an Electronic Document Issuance Provider,
• the free IAPR application, timologio, and the free mobile application, myDATAapp, both of which offer an equivalent solution and cover, at no cost, cases of electronic invoice issuance related to public contracts.
  Implementation Timeline

The Joint Decision by the Deputy Minister of National Economy and Finance, George Kotsiras, and the Governor of the Independent Authority for Public Revenue, George Pitsilis, provides for two implementation periods, as well as a transitional period, to allow businesses to smoothly adapt to the new procedure:

Period A – Large businesses with gross revenues exceeding one million euros (€1,000,000) for the 2023 tax year

• February 2, 2026: Commencement of mandatory implementation
• February 2 – March 31, 2026: Period of gradual implementation of e-invoicing, with parallel use of business management software (commercial/accounting, ERP) or the dedicated entry form.
  Obligated businesses must submit a Declaration of Commencement of Electronic Document Issuance or a Declaration of Use of the timologio Application and commence issuing electronic invoices within this specific quarter.

Period B – Other businesses

• October 1: Commencement of mandatory implementation
• October 1 – December 31: Period of gradual adaptation.
  Incentives for Early Adoption

By Decision of the IAPR Governor, George Pitsilis, businesses that choose to implement e-invoicing two months earlier than the respective deadline (i.e., by December 1, 2025, for the first period and by August 3, 2026, for the second e-invoicing implementation period, respectively) will benefit from:

Enhanced competitiveness for Greek businesses and reduced administrative costs (cost of invoice issuance, sending & storage, reduction of lost invoices, manual entry errors, disputes with counterparties).

full and 100% increased depreciation of expenses for technical equipment and software in the year of purchase,

100% increase in expenses for the production, transmission, and electronic archiving of electronic invoices for the first twelve (12) months of issuance.
The introduction of mandatory e-invoicing marks a milestone in the effort to digitize the economy and is expected to offer significant benefits, such as:

Reduction of VAT loss and restriction of the issuance of fictitious tax documents.

Significant facilitation for businesses in fulfilling their declaration obligations, thanks to the simplification of data transmission to the myDATA digital platform and the pre-filling of VAT declarations and form E3.