The AADE has postponed the deadlines for the second group of businesses covered by the Greek e-invoicing obligation. From 1 February 2027, transmitting invoice data to myDATA from your own ERP system is no longer permitted. This article sets out the timetable, the declaration requirement and the effects on suppliers in the EU.
On 30 September 2026, one day before the planned start, the AADE postponed the deadlines for the second group of businesses covered by the Greek e-invoicing obligation. Companies with gross revenue of up to one million euro now begin on 2 November 2026 instead of 1 October.
For planning purposes, however, a different date in the same announcement is the one that matters. From 1 February 2027, transmitting invoice data to myDATA from your own ERP system is no longer permitted. The AADE names the ERP explicitly as an example of a route that will no longer be available.
Businesses established in Greece with gross revenue above one million euro in the 2023 tax year, with a transitional phase until early May.
All remaining businesses with gross revenue of up to one million euro, based on the return filed for the tax year that began in 2023. The start originally set for 1 October was postponed.
Businesses may continue to issue invoices through their existing commercial or accounting systems, their ERP system or the dedicated AADE entry form, in parallel with the permitted transmission routes.
Issuing and transmitting to myDATA takes place exclusively through a certified e-invoicing provider or through the AADE applications. The parallel routes end.
The AADE explains the postponement by reference to the state of implementation. According to its figures, 655,000 businesses, almost 70 per cent of those potentially covered in the second group, already use a provider or the timologio and myDATAapp applications. In the month before the announcement alone, around 488,000 businesses were added. On that basis the authority concludes that the additional time is sufficient to meet the obligation.
Many Greek businesses transmit their invoice data by the obvious route: the ERP system communicates with myDATA directly through the interface. That route has been permitted until now.
When the transitional period ends, the option falls away. From 1 February 2027, issuing electronic invoices and transmitting the data take place exclusively through a certified electronic issuance provider or through the free AADE applications, timologio and myDATAapp. The announcement names three transaction types: domestic B2B, transactions with third countries outside the EU, and B2G.
Note: If your Greek entity transmits invoice data to myDATA directly from the ERP system today, that connection ends on 31 January 2027. Replacing it is not a configuration change. You select a provider, establish the technical connection and test it before the cut-off. The postponement of the start date provides additional time for exactly that.
The AADE addressed this declaration separately on 22 September 2026. Whether it is required depends solely on whether you use the transitional period.
You use the transitional period and continue to issue invoices through your existing systems between 2 November 2026 and 31 January 2027, in parallel with the permitted routes. The effective date of the declaration is 2 November 2026.
From 2 November 2026 you issue invoices exclusively through timologio or myDATAapp and do not use the transitional period.
The AADE set out the legal consequences in circular Ε. 2004 of 13 February 2026. The decisive element is the legal classification rather than the amount alone.
The classification is the substantive point. For VAT purposes, an invoice issued through the ERP system is not a late or defective invoice. It counts as never having been issued, with everything that follows from that. For the specific amounts, consult article 57 of ν. 5104/2024 in the version in force, or clarify them with your tax adviser.
Greece treats the three transaction types differently. For suppliers in Germany and other member states, the third case is the most relevant.
Electronic issuance is mandatory, and the recipient is obliged to accept the invoice.
These are subject to the electronic issuance obligation and are named explicitly in the announcement in connection with the 1 February 2027 cut-off.
Electronic invoicing remains optional. The foreign recipient may decline an electronic invoice and request a different format.
As a German supplier you are therefore not required by Greek law to invoice electronically. In the other direction, your Greek customer is moving its processes to documents carrying a MARK identifier assigned by myDATA. From February 2027 it can no longer process these through the previous routes. The impetus to exchange machine-readable invoices therefore comes from the business process rather than from a legal obligation.
For a Greek subsidiary the position is unambiguous. As a business established in Greece it falls within scope, and its direct ERP connection to myDATA ends on 31 January 2027.
As a certified Peppol access point with additional country-specific connections outside the Peppol network, we cover the Greek requirements together with your German, French and other European invoicing processes through one ERP integration.
Replacing the direct ERP connection to myDATA is the task that has to be completed by 31 January 2027. The choice of provider for Greece and the decision on the transitional period should be settled before 2 November 2026.
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