The government is moving forward with new legislation: from February 2, 2026, e-invoicing becomes mandatory for all business-to-business (B2B) transactions in Greece. This reform aims to accelerate the digitalization of the economy and strengthen tax transparency.
What does the new law stipulate?
- All sales of goods and provision of services between businesses in Greece, as well as to businesses in third countries (outside the EU), must be invoiced electronically.
- For businesses within the EU, E-Invoicing remains optional, unless the foreign company accepts the electronic invoice.
- The obligation also includes the acceptance of electronic invoices by the recipient business in all domestic B2B transactions.
Implementation timeline & transitional stage
The rollout will take place in two phases:
- 1st phase – Businesses with gross revenues over €1,000,000 for the fiscal year 2023
- Mandatory implementation from 2/2/2026.
- Transitional period until 31/3/2026, during which business/accounting software or the AADE’s special form may also be used.
- 2nd phase – All other businesses
- Mandatory implementation from 1/10/2026.
- Transitional period until 31/12/2026.
Incentives for early adoption
Businesses that choose to adopt e-invoicing earlier will benefit from:
- Full and increased by 100% depreciation of expenses for technical equipment and software in the year of purchase.\
- 100% uplift of expenses for the issuance, transmission, and electronic archiving of e-invoices during the first 12 months of issuance.
Advantages for businesses
- Reduction of VAT loss and limitation of issuing fake invoices.
- Simplified procedures: easier invoice entry, better management through the myDATA platform, with pre-filling options for tax forms such as VAT returns and E3.
- Lower invoice management costs (printing, mailing, storage), fewer errors from manual entries, and fewer disputes with counterparties.
What you need to know / do now
- Check whether your software or ERP supports e-invoicing and is ready for integration with AADE services. SBZ has been fully ready for integration since 18/05/2023.
- Consider early adoption to take advantage of the available incentives.
Conclusion
Mandatory e-invoicing for B2B transactions marks a significant change for business activity in Greece. Companies that adapt in time will enjoy benefits in taxation, management, and reliability—while those that fail to comply may face difficulties once implementation becomes mandatory.
Sources
- TaxHeaven: “Mandatory e-invoicing for B2B transactions as of 2/2/2026”
- Joint Decision of the Deputy Minister of National Economy & Finance and the Governor of AADE
Disclaimer
This text is provided for informational purposes only and does not constitute legal, tax, or other professional advice. While every effort has been made to ensure the accuracy and timeliness of the information, no guarantee is given regarding its completeness or correctness. SBZ IKE bears no responsibility for any direct or indirect loss arising from its use. Readers should consult appropriate professionals before making decisions or taking actions based on this information.