E-Invoicing in Greece from 2 November 2026: What Expat Freelancers Need to Do

Short answer: From 2 November 2026¹, if you are a freelancer or sole trader in Greece and you invoice other businesses, those invoices must be issued electronically. A PDF made in Word or Excel no longer counts. You can use AADE’s free timologio or myDATAapp, or a certified e-invoicing provider. There is a transition period until 31 January 2027. From 1 February 2027, B2B invoices can only go through a provider or AADE’s apps.

If you invoice only private individuals, or only businesses in other EU countries, very little changes for you today. Read on to check which group you are in.

What is changing

Greece already makes every business report its invoices to myDATA, AADE’s digital bookkeeping platform. That has not changed. What is new is how a business to business (B2B) invoice is created in the first place.

Until now you could make an invoice any way you liked and report it to myDATA afterwards. Under the new rules, a B2B invoice has to be issued through an approved electronic channel, in a standard European format, and it gets a unique code (MARK) from AADE when it is issued. The invoice and the myDATA report become the same thing.

Large businesses (over €1 million turnover in 2023) have been doing this since 2 February 2026². From 2 November 2026 it applies to everyone else, which means roughly 1.3 million small businesses, freelancers and sole traders.

Does it apply to you?

It depends on who your clients are.

Who you invoice	Does e-invoicing apply?
Greek businesses	Yes, mandatory from 2 November 2026
Businesses outside the EU (UK, US, Switzerland and so on)	Yes, mandatory
Businesses in other EU countries	Optional for now
Private individuals (retail, B2C)	No change. Retail receipts work as before

This is the part most guides skip, and it matters a lot for expats. Many freelancers in Greece work for foreign clients. If your clients are all in Germany, the Netherlands or elsewhere in the EU, you are not forced to switch yet. If even one regular client is a UK or US company, you are in scope.

You are also in scope if you use the €10,000 small business VAT exemption. The exemption changes whether you charge VAT, not whether you issue invoices.

Your three options

1. AADE’s free timologio app (or myDATAapp) Free, run by AADE, works in a browser. It is built for low volumes, which suits most freelancers. If you issue invoices only through timologio or myDATAapp, you do not need to file any extra declaration. You just start using it.

2. A certified e-invoicing provider (ΠΑΡΟΧΟΣ) A private company licensed by AADE. Useful if you invoice often, want templates, recurring invoices or a link to your accounting. Expect a monthly fee. The provider files a declaration with AADE for you within 10 days of signing up, and you get a notice in myAADE to accept it.

3. Keep your current method alongside, until 31 January 2027 If you use a provider, file the Declaration of Commencement of Electronic Issuance in myAADE with a start date of 2 November 2026, and start issuing e-invoices during the transition. Until 31 January 2027 your old invoicing can run alongside. From 1 February 2027, options 1 or 2 only.

The dates that matter

Date	What happens
2 November 2026	E-invoicing mandatory for all remaining businesses (turnover up to €1 million in 2023)
2 November 2026	Start date to put on your declaration, if you use a provider
31 January 2027	Transition ends
1 February 2027	B2B invoices only through a provider, timologio or myDATAapp

What it costs if you get it wrong

An invoice that is not issued through an approved channel counts as not issued at all. The penalties are in Article 57 of the Tax Procedure Code (Law 5104/2024). For freelancers on simple books:

Situation	Penalty
Invoice with VAT, first breach	50% of the VAT, minimum €250
Invoice with VAT, repeat breach	100% of the VAT, minimum €500
Invoice with VAT, further repeats	200% of the VAT, minimum €1,000
Invoice without VAT (for example under the €10,000 exemption)	€500 per audit

Double-entry books pay double the minimums. The transition period is there to avoid exactly this, so use it to set things up rather than to wait.

Receiving invoices

The other side changes too. When a Greek supplier sends you an e-invoice, it lands in your myDATA with its code already attached. Check your myDATA “received” list from time to time. Expenses only reduce your taxable profit if they are properly documented, and from now on that record lives in myDATA.

What to do this week

1. List your clients. Greek business, non-EU business, EU business or private individual. If none are Greek or non-EU businesses, you can relax for now.
2. Pick your channel. For most freelancers with a handful of invoices a month, timologio is enough and costs nothing.
3. If you use a provider, file the declaration in myAADE with a start date of 2 November 2026.
4. Test it. Issue a real B2B invoice through the new channel well before 31 January 2027, not in the last week.

If you would rather not deal with myAADE in Greek, this is what our Freelancer Retainer is for. We set up your invoicing, check your myDATA, and make sure you are compliant before the transition ends.

For the wider picture on registering, EFKA and VAT, see our Greek freelancer tax guide.

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The rules above reflect Greek tax law and AADE guidance as of 1 October 2026, including the 30 September 2026 change of dates (Decision Α.1128/2025 as in force; penalties under Article 57 of Law 5104/2024). Tax legislation changes frequently, so confirm your own situation with a licensed Greek accountant before making decisions.

Footnotes

1. The start date for businesses with turnover up to €1 million was first set at 1 October 2026, with a transition period to 31 December 2026, by joint Decision Α.1128/2025 of the Deputy Minister of Finance and the Governor of AADE (AADE press release, 16 September 2025; Decision Α.1128/2025). On 30 September 2026, a new joint decision moved it to 2 November 2026, with the transition extended to 31 January 2027 (AADE press release, 30 September 2026). ↩

2. Source: AADE press release, 16 September 2025. ↩