Greece's parliament has passed a bill mandating electronic invoicing for business-to-business transactions, with incentives available for entities that adopt e-invoicing early. The requirement applies to domestic B2B transactions, exports to non-EU destinations, and public contracts.
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MDC Stiakakis · 9 days ago
Greece: From 1 October 2026, all Greek businesses must issue B2B invoices through a certified e-invoicing provider or the AADE API, regardless of turnover. The change extends the earlier requirement that applied only to firms with turnover above 1 million euros, and non-compliance can incur fines up to 2,500 euros per violation.
Law360 · 14 days ago
The EU Court of Justice has ruled that a person liable for VAT in one member state cannot also be held jointly and severally liable for VAT owed by an entity established in another member state. This decision clarifies cross-border VAT liability rules within the EU. The ruling applies to Greek cases and other EU member states.
The Invoicing Hub · 2 months ago
Greece has rolled out its first phase of mandatory B2B e‑invoicing, targeting large companies from March 2026 and all companies by October 2026, with full penalty enforcement from May 2026. The e‑transportation regime, part of the myDATA platform, now requires real‑time tracking of goods, with Phase A becoming fully mandatory in December 2025 and Phase B fully mandatory from October 2026. The new rules also introduce item‑level classification using the Unified Commodity Coding System from January 2027.
VatCalc · 3 months ago
Greek authorities have postponed the second phase of the myDATA e-delivery reporting regime to October 2026, while outlining a phased rollout with key compliance dates. Companies with 2022 revenues above €200,000 and those in certain sectors must report from 1 December 2025, with further digital tracking and QR code scanning introduced on 1 October 2026. The system will become mandatory for public sector entities on 1 January 2026, and CN item coding will be implemented on 1 January 2027.
Tovima · 3 months ago
Greek tax authorities have introduced a new framework that will reassess fines issued from 19 April 2024, cutting penalties by up to 80% and setting a standard €100 fine for late or missing filings that do not create a tax liability. The reform also eliminates the €250/€500 penalties for low‑value withholding tax declarations and removes fines for cases where the additional tax payable is below €100.
VatCalc · 3 months ago
Greek VAT update: The omnibus tax bill tabled on 1 May 2026 introduces immediate tightening of the reverse charge for construction services, reduces the VAT rate on electricity transmission services to 6 %, and retroactively lowers penalties for nil and credit VAT returns and late withholding filings back to April 2024. Volume‑based rebate clarifications also take effect immediately. All changes are expected to apply from publication in the Official Gazette, with updates reflected instantly in invoices, VAT returns and e‑invoicing.
Primary source
This summary was published on VATfaqs.com on 1 January 2026. It relates to VAT developments in Greece. The original source is KPMG.
