Author:
George Giannopoulos
Prooptiki SA, Partner
E: [email protected]
Edited by:
Integra International
Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc.
INTEGRA TAX WORLD NEWSLETTER EDITOR
E: [email protected]
E-invoicing in Greece in 2026 – The digital era is already here – but are we ready?
E‑Invoicing & VAT Developments**
E‑Invoicing in Local Law
Greece’s e‑invoicing framework is shaped by the Council Implementing Decision (EU) 2025/502, which applies from 1 July 2025 to 31 December 2027. In July 2025, Greece adopted the National Customs Code, forming the domestic legal basis for the transition to structured electronic invoicing.
A transitional period is expected, giving businesses at least 12 months after the implementing decision before strict enforcement begins. By 31 March 2027, Greece must submit an evaluation report to the European Commission or request an extension of the measure beyond 2027.
Incentives for Electronic Invoicing
Under Law 5222/2025 (22 July 2025), Greece introduced incentives to encourage early adoption of electronic invoicing. Entities that adopt e‑invoicing exclusively, at least two months before it becomes mandatory, may benefit from:
- 100% depreciation of software and technical equipment used for e‑invoicing
- 100% increased deductibility of expenses related to the production, transmission, and archiving of electronic invoices
These incentives aim to accelerate readiness ahead of the mandatory rollout.
Certified E‑Invoicing Service Providers in Greece
E‑invoicing providers must be licensed by the tax authorities and comply with defined technical and security standards. Approximately 30 certified providers operate in Greece.
Transmission of e‑invoices is performed in real time and is the responsibility of the certified provider.
Timeline – Deadlines & Penalties
B2G
From 1 September 2025, all invoices issued to public authorities must be transmitted in structured electronic form, typically via Peppol.
B2B
Mandatory e‑invoicing for B2B transactions begins on 2 February 2026, implemented in two phases:
Phase A – Large Entities
Entities with gross revenues exceeding €1,000,000 (tax year 2023):
- 2 February 2026: Start of mandatory implementation
- 2 February – 31 March 2026: Gradual implementation period
Phase B – All Other Businesses
- 1 October 2026: Start of mandatory implementation
- 1 October – 31 December 2026: Gradual implementation period
Penalties apply if invoices are not reported in real time.
E‑Invoicing & Accounting Profession Challenges
The transition to mandatory e‑invoicing significantly affects the accounting profession:
- A shift from data entry to data validation
- Stronger compliance and audit readiness requirements
- Increased demand for advisory services as compliance becomes automated
- Need for updated training and curricula within accounting associations
A potential professional split may emerge between:
- Compliance specialists (e‑invoicing and myDATA reporting)
Advisory accountants (strategic insights based on digital data)
Mandatory E‑Invoicing: More Than Compliance
Mandatory e‑invoicing represents a foundational step toward a digital, transparent, and efficient public administration. When implemented effectively, it can:
- Strengthen trust in government processes
- Free up time and resources for businesses
- Improve data quality and operational efficiency
Disclaimer
This communication contains general information only based on collective research. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of Prooptiki SA, Integra International, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.
Prooptiki SA and Integra International, and their related entities, are legally separate and independent entities.
© 2026 Integra and Prooptiki SA
About the Author:
George Giannopoulos
George is a highly experienced accountant and tax consultant, and a Partner at Prooptiki SA, with a strong track record of delivering financial and tax advisory services across Greece and the United Kingdom. He has held key accounting positions at leading global media agencies in London and brings extensive expertise in advising a broad portfolio of domestic and international clients in Greece. George is a registered member of the Economic Chamber of Greece, demonstrating his commitment to the highest standards of professional practice.
About Prooptiki SA:
Prooptiki was established as an accounting firm back in 1984; today, it is one of the most successful companies in the economic sector, providing consultation on accounting-tax and payroll issues based in Athens, Greece.
Prooptiki’s clientele lists a wide range of economic sectors, such as tourism, hotels, commerce, service provision, IT, telecom, real estate management etc.
Integra International Bio:
https://integra-international.net/find-an-integra-firm/find-firm-profile/name/prooptiki-sa/
Prooptiki SA:
