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Mandatory B2B e-Invoicing in Greece

What is changing and how businesses can prepare

Mandatory B2B e-invoicing will be gradually implemented in Greece, with the first phase starting on 2 February 2026.

The new framework introduces significant changes to invoicing processes and
compliance obligations, affecting businesses across all sectors.

This page provides a concise overview of what is changing, when the new requirements apply and how organizations can prepare in a structured and timely manner.

 

What changes

Under the new framework, e-invoicing becomes mandatory for:

  • All Business-to-Business (B2B) transactions
  • Sales to entities established outside the European Union (excluding retail transactions)
  • Transactions related to public contracts or expenditures of the Public Sector


 Implementation timeline

The mandatory implementation of B2B e-invoicing will take place in two phases:

  • From 2 February 2026 - Entities with revenues exceeding €1 million in fiscal year 2023
  • From 1 October 2026 - All other entities


Early preparation is essential to ensure a smooth transition and uninterrupted invoicing operations.

 

How Deloitte supports the transition

Deloitte supports companies throughout their transition to mandatory e-invoicing, offering a compliant and efficient approach aligned with the requirements of the Independent Authority for Public Revenue (IAPR).

Our services include:

  • E-invoice issuance on your behalf using the IAPR’s Timologio application
  • No need to engage an e-Invoicing Provider or integrate external systems with your ERP
  • Automation tools for high-volume invoicing to enhance efficiency and reduce operational risk
  • Support for issuing e-Delivery Notes


 

Get in touch

If you would like to discuss how the new e-invoicing framework applies to your organization and explore the most suitable approach, our team is available to support you.

 

Contact us at: taxdeloitte@deloitte.gr

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