New deadlines have been announced by the Ministry of National Economy and Finance and AADE for mandatory electronic invoicing for businesses in the second implementation period, as well as for Phase B of the Digital Delivery Note AADE
What changes for Electronic Invoicing?
The obligation that was originally scheduled to begin on 1 October 2026 has been postponed.
The new key dates are:
- 2 November 2026: Mandatory electronic invoicing begins.
- 2 November 2026 – 31 January 2027: Adjustment period, during which ERP systems or AADE’s special registration form may continue to be used in parallel.
- 1 February 2027: Electronic invoicing for the relevant transactions must be carried out exclusively through a Certified Electronic Invoicing Provider or through AADE’s timologio / myDATAapp applications. Direct transmission of these invoices through ERP will no longer be available.
Businesses choosing a Provider must submit the required Declaration of Commencement of Electronic Issuance of Documents, with an effective date of 2 November 2026, and begin electronic issuance within the adjustment period.
New deadline for the Digital Delivery Note
An extension has also been granted for Phase B of the Digital Delivery Note.
From 1 January 2027, the procedures for loading, transshipment and receipt of goods, as well as the transmission of quantitative control data, will become applicable.
The implementation of the Unified Product Coding System (TARIC) has been postponed until 1 January 2028.
What does this mean for businesses?
The extension gives businesses more time to adapt their ERP systems, activate an Electronic Invoicing Provider and prepare their internal procedures.
However, preparation should continue. Businesses now have additional time to complete the necessary steps before the new deadlines.
SBZ Systems, through EMDI and its Electronic Invoicing Provider services, continues with activations and preparations for the upcoming requirements.
Sources
The new deadlines were officially announced by AADE (Independent Authority for Public Revenue) on 30 September 2026 and were also reported by Taxheaven.
Official AADE Press Release:
https://www.aade.gr/deltia-typoy-anakoinoseis/deltio-typoy-30092026
Taxheaven – New deadlines for electronic invoicing and Phase B of Digital Delivery Notes:
https://www.taxheaven.gr/news/74746/nees-prooesmies-gia-thn-hlektronikh-timologhsh-twn-epixeirhsewn-ths-deyterhs-periodoy-kai-th-b-fash-twn-pshfiakwn-parastatikwn-diakinhshs
Disclaimer
The information in this article is provided for informational purposes only and is based on the official announcements available at the time of publication. It does not constitute tax, accounting or legal advice. For the specific obligations applicable to your business, please consult your accountant or tax adviser and refer to the latest official announcements issued by AADE.