The Economic Chamber of Greece (OEE) has requested an extension of the deadlines for mandatory electronic invoicing and for the second phase of the Digital Delivery Note requirements.
What is being requested for Electronic Invoicing?
For businesses included in the second implementation period, mandatory electronic invoicing is currently scheduled to begin on 1 October 2026.
The Economic Chamber of Greece has requested that the deadline be postponed until 1 January 2027, allowing businesses and accounting professionals more time to complete ERP and software adjustments, technical integrations and the necessary preparations.
What is being requested for the Digital Delivery Note?
For the second phase of the Digital Delivery Note, the Economic Chamber of Greece is requesting an extension of at least six months, together with a pilot period without penalties.
The implementation directly affects procedures relating to the movement, loading and receipt of goods. The official AADE/IAPR terminology refers to these requirements as Digital Goods Movement Documents and the relevant document as a Digital Delivery Note.
Has an extension been officially announced?
Not yet.
At the time this article was published, this was a request by the Economic Chamber of Greece and not an official extension announcement.
Until a new official decision is issued, businesses should continue preparing according to the deadlines currently in force.
SBZ Systems, as a licensed Electronic Invoicing Provider and the developer of EMDI, continues to monitor developments and will provide immediate updates regarding any official changes.
Sources
- Economic Chamber of Greece requests deadline extensions – Taxheaven
- AADE / IAPR – Mandatory Electronic Invoicing & Digital Goods Movement Documents
- AADE / IAPR – Frequently Asked Questions on Electronic Invoicing and Digital Goods Movement Documents
Disclaimer
The information provided in this article is for informational purposes only and is based on the information and official announcements available at the time of publication. It does not constitute tax, accounting or legal advice. Businesses should consult their accountant or tax adviser regarding their specific obligations and always refer to the latest official announcements issued by AADE / IAPR.