While Greece has relied on myDATA for several years to electronically report accounting and tax data, AADE, Greece’s tax authority announced in 2025 that it would expand its digital requirements with mandatory B2B e-invoicing, based on a Clearance model through the myDATA central platform, alongside the progressive implementation of e-transportation requirements for goods movements.
Postponements of e-invoicing mandates, or related penalties, are becoming increasingly common across Europe, but Greece has taken last-minute adjustments to another level. On September 30, 2026, just hours before the second e-invoicing wave was due to start, the Greek authorities postponed the implementation calendar [âïž], citing the need to âprovide businesses with the necessary time for the required implementations and their smooth compliance with the new obligationsâ.
Providing additional preparation time only hours before the deadline itself is a rather unusual approach to regulatory planning and hardly provides the level of predictability businesses should expect from a mandatory implementation calendar. Nevertheless, the additional time to implement the new requirements will certainly be welcomed by many businesses.
Mandatory e-invoicing: phase 2 postponed by one month
The first phase of Greece’s mandatory e-invoicing requirements began on March 2, 2026 for businesses with annual gross revenue above EUR 1 million.
The calendar change announced at the last minute by AADE concerns the phase 2 of the e-invoicing mandate, initially due to start on October 1, 2026, with the following revised implementation calendar:
- Gradual implementation period:
- November 2, 2026: Phase 2 starts for the remaining businesses, including those with annual gross revenue up to EUR 1 million,
- November 2, 2026 to January 31, 2027: businesses may continue using their ERP/accounting systems or the special registration form alongside the new e-invoicing methods
- Full mandatory application from February 1, 2027: invoices within scope must be issued exclusively through the applicable e-invoicing channels
The change introduces a one-month delay to the original timetable, affecting both the start of phase 2 and the subsequent transition period. It does not, however, change the scope of the mandate or its underlying e-invoicing model.
E-transportation: phase 2 and product coding requirements postponed
The Greek e-transportation requirements have been progressively implemented since 2025, first with phase 1 that started on June 2, 2025, for businesses above EUR 200,000 in revenue and certain specified sectors and on December 1, 2025, for the remaining businesses in scope. This mandate requires businesses to issue and transmit digital stock movement documents to the central myDATA platform, allowing AADE to monitor the movement and traceability of goods.
The second change announced at the last minute by AADE concerns the phase 2 of the e-transportation framework and the product coding requirements, with the following revised implementation calendar:
- January 1, 2027 – E-transportation phase 2: introduction of new requirements relating notably to loading, transshipment, receipt, digital tracking and quantity controls
- January 1, 2028 – Product coding: implementation of a mandatory unified product coding based on the TARIC Combined Nomenclature
The changes therefore introduce a three-month postponement of e-transportation and a one-year postponement of the product coding requirements. Here again, the change affects only the timetable, and the underlying e-transportation framework or the information to be transmitted remain unchanged.
