The Greek Independent Authority for Public Revenue (IAPR) has issued Decision A.1128/2025, defining the scope, start dates, and procedures for the mandatory issuance of electronic invoices (e-invoicing) under Article 14 of Law 4308/2014 (Greek Accounting Standards – GAS).

Who is affected?

All entities under Article 1 of the GAS must issue electronic invoices for:

  • B2B domestic transactions (within Greece).
  • B2B cross-border transactions with non-EU countries (excluding retail).
  • B2G transactions, i.e. public contracts and expenses of General Government bodies.

How to issue e-invoices?

  • Via certified Electronic Invoicing Providers, or
  • Through the IAPR’s official online invoicing application “timologio”.

Implementation Timeline

Phase 1: Entities with gross revenues > €1,000,000 (based on 2023 tax filing).

  • Start date: February 2nd2026.
  • Transitional period until 31 March 2026, allowing parallel use of other invoicing methods (ERP, manual, special IAPR forms), provided a Declaration of E-Invoicing Start has been submitted.

Phase 2:  All Other Entities

  • Applies to all remaining businesses.
  • Start date: 1 October 2026.
  • Transitional period until 31 December 2026 with the same conditions as above.

As of February 2nd, 2026, e-invoices must be accepted by recipients for B2B and B2G transactions.

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