Greece Mandates E-Invoicing From 2026, Offers Tax Incentives
Greece is set to introduce a mandatory e-invoicing regime, with large businesses required to adopt the EU standard EN 16931 from February 2026. The Greek Independent Authority for Public Revenue (AADE) has announced the official implementation timeline. Businesses can benefit from tax incentives for early adoption.
The new e-invoicing regime will be introduced in phases. From 2 February 2026, businesses with a gross revenue over €1 million will be affected, including those trading with non-EU businesses. However, e-invoicing for sales within the EU remains optional.
Businesses subject to VAT with an annual turnover exceeding €10 million will be required to issue and receive e-invoices from February 2026. This obligation was announced on 16 September 2025 by the AADE. Businesses can use existing systems or a special registration form during an initial transition period from 2 February to 31 March 2026.
To encourage early adoption, the Greek government offers incentives. Businesses adopting e-invoicing early can claim a 100% depreciation increase on equipment and software expenses, and a 100% increase in deductible e-invoicing costs for the first 12 months. The full transition to e-invoicing will be completed by 31 December 2026.
Greece's e-invoicing regime will significantly impact businesses, particularly large businesses. The phased implementation allows businesses time to adapt, and incentives encourage early adoption. By the end of 2026, all affected businesses are expected to be fully compliant with the new e-invoicing requirements.
