From 1 October 2026, the second phase of mandatory electronic invoicing comes into effect, covering the remaining businesses that were not included in the first phase (gross revenue up to €1,000,000).
In simple terms, electronic invoicing will now become mandatory for all businesses that fall within the scope of the relevant requirements.
What Changes in Practice?
Issuing an invoice through a standard invoicing application and transmitting its data to myDATA is not the same as electronic invoicing.
To comply with the requirement through a Provider, invoices must be issued through a licensed Electronic Invoicing Service Provider, such as SBZ Systems.
Businesses should therefore prepare in advance and ensure that they use appropriate software that supports electronic invoicing.
What Are the Key Dates?
1 October 2026
Mandatory electronic invoicing begins for businesses included in the second phase.
1 October – 31 December 2026
A transitional period is provided, subject to the conditions specified by AADE.
1 January 2027
The transitional period ends and full compliance with the new electronic invoicing requirements is required.
What Should a Business Do?
The most important thing is not to wait until the last minute.
The transition to electronic invoicing requires proper preparation, allowing sufficient time for software installation or configuration, connection to the Electronic Invoicing Service Provider and user training.
Electronic Invoicing with EMDI & SBZ Systems
SBZ Systems is a licensed Electronic Invoicing Service Provider and, through EMDI Business Management Software, offers an integrated solution for the day-to-day operation of your business.
With EMDI, you can combine the issuance and electronic transmission of invoices and other documents with business management, sales, inventory, customer management and other everyday business operations.
This allows your business to transition to mandatory electronic invoicing through a single, user-friendly environment, without having to change the way you work on a daily basis.
Don’t Leave the Transition Until the Last Minute
Contact SBZ Systems to learn more about mandatory electronic invoicing and find the EMDI version that best suits the needs of your business.
Sources
- AADE – Mandatory Electronic Invoicing & Digital Delivery Documents – Frequently Asked Questions
View the official AADE Frequently Asked Questions - AADE – Mandatory Electronic Invoicing & Digital Delivery Documents
View the official AADE information - AADE – Decision A.1128/2025 (Government Gazette B’ 4937/16.09.2025)
View Decision A.1128/2025 (PDF) - Taxheaven – Electronic Invoicing, Second Phase: Detailed Timeline, Examples, Questions and Penalties
View the detailed Taxheaven article
Disclaimer
This article is provided for informational purposes only and is based on the information and regulatory framework in force at the date of publication. It does not constitute tax, accounting or legal advice. As the relevant legislation, decisions and AADE guidelines may be amended or updated, each business is advised to consult its accountant or tax advisor regarding the application of these requirements to its specific circumstances.