If you work as a freelancer or run a small business in Greece, you’ve probably seen the phrase “mandatory e-invoicing” a lot lately. It sounds technical, but the idea is simple: for certain invoices, how you issue them is now regulated. For freelancers and small businesses, that starts on November 2, 2026.
The start date was originally October 1, 2026. On September 30, the Greek tax authority (AADE) moved it back by one month. If you read about an October deadline, that information is out of date.
The short answer
- What it is: For invoices covered by the new rules, you can no longer just create an invoice in Word, Excel or an ordinary invoicing tool and send it. It has to be issued through an approved channel, which transmits the data to AADE.
- Who it affects: All businesses with gross revenue of up to €1 million, freelancers included. What counts is the revenue in your 2023 tax return, not this year’s. Larger businesses have been covered since spring 2026.
- Which invoices: Invoices to Greek businesses, to businesses outside the EU, and to the public sector. Invoices to private customers and to businesses in other EU countries are not part of this mandate.
- Timeline: Mandatory from November 2, 2026, with a transition period until January 31, 2027. From February 1, 2027, invoices in scope can only be issued through the approved channels.
What “e-invoicing” actually means
Most people assume an invoice sent by email is already an “electronic invoice.” Under the Greek rules, that’s not the point.
What matters is how the invoice is issued. An e-invoice in this sense is created through an approved channel that transmits the invoice data to AADE’s myDATA platform, where the document receives a unique registration number, called a MARK.
A PDF you created yourself in Word, Excel or an invoicing tool that isn’t connected to an approved channel doesn’t meet the requirement for invoices in scope.
Didn’t Greece already have myDATA?
Yes, and this is where many people get confused.
myDATA isn’t new. Greek businesses have been reporting their invoice data to AADE through myDATA for several years. What changes now is the step before that: for invoices covered by the mandate, the invoice itself must be issued through an approved channel, and the transmission to myDATA is part of issuing it.
Which of your invoices are affected
This is the part that matters most for internationals, because many freelancers in Greece have clients abroad.
| Your client | Covered by the e-invoicing mandate? |
|---|---|
| Greek business | Yes |
| Business outside the EU (US, UK, Switzerland…) | Yes |
| Public sector body in Greece | Yes |
| Business in another EU country | No |
| Private individual | No |
“Not covered” doesn’t mean “no rules.” Invoices to EU businesses and private customers still have to be reported to myDATA as before. They just don’t have to be issued through the new e-invoicing channels.
So a developer who works only for a German company will see little change for now. A consultant with Greek clients, or a designer billing a US agency, needs a compliant setup by November.
For the VAT side of invoicing foreign clients (reverse charge, VIES, monthly filings), see our guide on VAT for freelancers with foreign clients.
Your two options
1. AADE’s free apps: timologio or myDATAapp. timologio is a free web application, myDATAapp the mobile version. AADE explicitly recommends them for small businesses and the self-employed. For a freelancer with a handful of invoices a month, this is usually enough.
2. An AADE-approved e-invoicing provider. Private companies certified by AADE. Your existing accounting software can often be connected to one, so you keep your software while the provider handles the compliant issuance. Accounting software on its own is not an approved channel.
According to AADE, the large majority of affected businesses were already using a compliant system when the November date was set.
Do you need to file a declaration?
This depends on which option you choose:
- timologio or myDATAapp only: If you issue all your in-scope invoices through AADE’s free apps from November 2 onward, you don’t need to file a declaration.
- Provider, or keeping your old setup during the transition: You need to file a “Declaration of Commencement of Electronic Issuance” with AADE, with November 2, 2026 as the start date. This declaration is also what gives you access to the transition period.
What the transition period means
From November 2, 2026 to January 31, 2027, you can move to the new system gradually and keep using your existing invoicing setup alongside it, as long as you’ve filed the declaration.
From February 1, 2027, invoices covered by the mandate must be issued through an approved provider, timologio or myDATAapp.
What happens if you don’t comply
An invoice that should have been issued electronically but wasn’t is treated as if no invoice was issued at all. That triggers penalties under the Greek Tax Procedure Code:
- Invoices with VAT: 50% of the VAT involved, with a minimum of €250 for businesses with single-entry books or €500 with double-entry books.
- Invoices without VAT: fixed fines of €500 (single-entry) or €1,000 (double-entry) per tax audit.
- Repeat violations are penalized more heavily.
Even one small invoice issued the wrong way can cost more than a compliant setup, especially when AADE’s own tools are free.
How Greece compares to other countries
Greece isn’t an outlier. Several EU countries have already moved to mandatory e-invoicing:
- Italy has required B2B e-invoicing since 2019, the longest-running system in Europe.
- Belgium made it mandatory for B2B invoices from January 2026.
- Germany has required businesses to be able to receive e-invoices since 2025, with the obligation to issue them phasing in over the next years.
At EU level, the “VAT in the Digital Age” (ViDA) reforms are set to extend e-invoicing and digital reporting to B2B transactions between EU countries from July 2030.
What to do now
- Check who your clients are. If any are Greek businesses, businesses outside the EU or public bodies, you’re in scope.
- Choose your channel. For low volume, timologio usually works. For higher volume or software integration, an approved provider.
- File the declaration if you need one, with November 2, 2026 as the start date.
- Use the transition period to test before February 2027.
What we charge
At taxomade, myDATA and e-invoicing are part of our ongoing bookkeeping from €89/month: we set you up on a compliant channel, handle any declaration you need, and take care of VAT returns and your annual tax return, all in English. Not sure whether your current setup is compliant? See what’s included and request a free compliance check via WhatsApp or our contact form.
For general pricing context, see how much an accountant costs in Greece.
Frequently asked questions
Do freelancers in Greece need e-invoicing?
Yes. Freelancers and sole traders fall under the second phase of Greece’s e-invoicing mandate, which applies from November 2, 2026, for invoices to Greek businesses, businesses outside the EU and public sector bodies.
When does e-invoicing become mandatory for small businesses in Greece?
From November 2, 2026, for businesses with gross revenue of up to €1 million in their 2023 tax return. A transition period runs until January 31, 2027. The original start date of October 1, 2026 was postponed.
Do I need e-invoicing for invoices to US or UK clients?
Yes. Invoices to businesses outside the EU, such as in the US, UK or Switzerland, are covered by the mandate and must be issued through an approved channel.
Does e-invoicing apply to EU clients or private customers?
No. Invoices to businesses in other EU countries and to private customers are not covered by the mandate. They still have to be reported to myDATA as before.
Is the timologio app free, and do I need a declaration?
timologio is free. If you issue all your in-scope invoices exclusively through timologio or myDATAapp from November 2, 2026, you don’t need to file a declaration. You need one if you use a provider or want to keep your old setup during the transition period.
What are the penalties for not issuing an e-invoice in Greece?
A missing e-invoice is treated as a missing invoice. For invoices with VAT, the penalty is 50% of the VAT, with a minimum of €250 (single-entry books) or €500 (double-entry books). Without VAT, fixed fines of €500 or €1,000 apply. Repeat violations are penalized more heavily.