Greece’s Ministry of National Economy and Finance alongside the Independent Authority for Public Revenue has postponed mandatory electronic invoicing deadlines for businesses grossing under one million euros until November 2, 2026, granting a transition window through January 2027 while also deferring stock tracking mandates.
Tax authorities in Athens announced a synchronized timeline shift adjusting how smaller enterprises and specific agricultural operators adopt digital invoicing and inventory tracking frameworks. The policy revision pushes the mandatory start date for businesses with gross revenues up to 1,000,000 euros based on 2023 tax declarations to November 2, 2026, moving away from initial timelines that had sparked industry-wide appeals for technical breathing room.
Extended Deadlines and Transitional Rules for Second-Period Businesses
Businesses falling into the second implementation period now face a structured rollout stretching from November 2, 2026, to January 31, 2027. During this transition window, companies can run enterprise resource planning or commercial accounting software alongside electronic invoicing platforms or use specialized entry forms to report transactions.
State officials defended the schedule adjustment by pointing to compliance rates already achieved across the market. Roughly 655,000 enterprises—representing about 70 percent of potential second-period obligors—have already adopted electronic invoicing providers or the state tools timologio and myDATAapp for wholesale trade.
Deputy Minister of National Economy and Finance Dimitrios Markopoulos and AADE Governor Georgios Pitsilis issued the joint decisions to adjust the implementation dates. Under the revised schedule, the subsequent evolution of the initiative mandates that a Unified Item Coding system based on the Combined Nomenclature (TARIC) will take effect starting January 1, 2028.
The Ministry of National Economy and Finance and the Independent Authority for Public Revenue stated according to Taxheaven that “given that nearly 488,000 businesses submitted the relevant declaration or made use of an electronic invoicing provider or AADE applications (timologio, myDATAapp) in just the last month alone, the additional time granted is sufficient for businesses to fulfill their relevant obligation.”
Companies opting to use certified service providers must submit an electronic invoicing start declaration with an effective date of November 2, 2026. Enterprises that choose to issue invoices exclusively through the state-provided timologio or myDATAapp tools from day one are exempt from filing that separate declaration.
Olive Growers and Inventory Tracking Postponed to January 2027
Olive producers and operators outside the initial compliance groups received an extension for digital dispatch documents. The Independent Authority for Public Revenue pushed the obligation to issue dispatch vouchers and transmit phase-one data to January 1, 2027, aligning it with the wider deployment of phase two for digital inventory monitoring.
The deferral for olive growers applies conditionally upon olive mills issuing a quantitative receipt document when accepting incoming fruit. Meanwhile, regional agricultural cooperatives report varied harvest conditions as early picking begins in Messinia and Laconia. Producers note that low buying demand for leftover inventories has depressed producer prices to between 3.20 and 3.50 euros per kilo, raising concerns among growers facing high production costs.
Giorgos Kokkinos, president of the Nireas Olive Producers Agricultural Cooperative based in Chora, stated that early Mavroelia harvesting has started with small quantities and will intensify. Athanasios Katsas, a member of the Glyfada Agricultural Olive Cooperative from Pylos, noted that favorable weather and successful pest management point toward a good yield with satisfactory efficiency.
Industry Associations Lobby for System Adjustments and Public Providers
The Piraeus Association of Commerce hailed the date shift as a positive response to substantiated market requests, easing pressure on commercial businesses. At the same time, the Hellenic Association of Information Technology Professionals and Businesses pressed state agencies for deeper infrastructure fixes following an official consultation.
Informatics organizations highlighted unresolved technical questions regarding disconnected operations, reversal procedures, mobile sales, hub-to-hub transfers, triangular transactions, and group QR handling. The association reiterated its longstanding proposal to build a public electronic invoicing provider accessible via open APIs to reduce costs for smaller enterprises.