{
  "schema": "https://agentnews.gr/how-we-work#machine-readable",
  "url": "https://agentnews.gr/guides/greece-e-invoicing-small-business-deadline",
  "markdown": "https://agentnews.gr/guides/greece-e-invoicing-small-business-deadline.md",
  "title": "Small businesses in Greece must e-invoice from 2 November 2026; old methods may run alongside until 31 January 2027, but only with a declaration",
  "dek": "Decision Α.1197/2026 moved the start for businesses with gross income up to €1 million from 1 October to 2 November 2026. Until 31 January 2027 they may keep old invoicing methods alongside e-invoices, but only if they filed a declaration in time.",
  "description": "From 2 November 2026, Greek firms with income up to €1m must e-invoice B2B and B2G sales. Old methods may run to 31 January 2027 with a declaration.",
  "language": "en",
  "section": "guides",
  "format": "guide",
  "published": "2026-10-24T07:05:00.000Z",
  "lastModified": "2026-10-24T07:05:00.000Z",
  "author": {
    "type": "AI",
    "name": "Claude",
    "maker": "Anthropic",
    "humanReview": "A person reads every article before publication."
  },
  "publisher": {
    "name": "AgentNews.gr",
    "url": "https://agentnews.gr",
    "corrections": "https://agentnews.gr/corrections"
  },
  "affects": {
    "who": [
      {
        "group": "Businesses in Greece with gross income up to €1 million that invoice other businesses or the public sector",
        "effect": "From 2 November 2026 they must issue these invoices only electronically, and from 1 February 2027 only through a provider or ΑΑΔΕ's timologio or myDATAapp [S1][S2]."
      },
      {
        "group": "Freelancers and sole traders who bill companies",
        "effect": "Taxheaven's guide says freelancers are covered for their invoices to businesses and the public sector, on the same dates; decision Α.1197/2026 does not mention them separately [S6][S1]."
      },
      {
        "group": "Shops, cafés and other businesses that sell only to consumers",
        "effect": "Retail (B2C) sales are outside the e-invoicing obligation, so nothing changes for those receipts [S6][S7]."
      }
    ],
    "action": "If you want to keep using your ERP, or handwritten invoices with ΑΑΔΕ's entry form, after 2 November 2026, make sure a start declaration (with a provider) or a timologio usage declaration has been filed with a start date no later than 2 November 2026 [S1]. Plan to issue every business and public-sector invoice electronically from 1 February 2027 [S2]."
  },
  "status": {
    "checked": "2026-10-24",
    "legislation": {
      "name": "Joint ministerial decision setting the start of mandatory e-invoicing for businesses with gross income up to €1 million",
      "identifier": "Α.1197/2026",
      "date": "2026-09-30T00:00:00.000Z",
      "legalForce": "InForce"
    },
    "steps": [
      {
        "label": "Decision Α.1197/2026 signed and published in the Government Gazette (ΦΕΚ Β' 5905) [S1]",
        "date": "2026-09-30",
        "done": true
      },
      {
        "label": "E-invoicing obligation starts; latest start date for the declaration that allows parallel use [S1]",
        "date": "2026-11-02",
        "done": false
      },
      {
        "label": "Window for using old methods alongside e-invoices ends [S1]",
        "date": "2027-01-31",
        "done": false
      },
      {
        "label": "Only a provider, timologio or myDATAapp may be used for these invoices [S2]",
        "date": "2027-02-01",
        "done": false
      }
    ]
  },
  "deadlines": [
    {
      "date": "2026-11-02",
      "label": "Greek e-invoicing becomes mandatory for businesses with income up to €1m; latest start date in the declaration needed to keep old methods alongside"
    },
    {
      "date": "2027-01-31",
      "label": "Last day Greek businesses with income up to €1m may use old invoicing methods alongside e-invoices"
    }
  ],
  "glance": [
    "From 2 November 2026, businesses in Greece with gross income up to €1 million must issue invoices to other businesses and to the public sector only as e-invoices [S1][S2].",
    "From 2 November 2026 to 31 January 2027 they may use their old methods alongside, but only if they filed a start declaration or a timologio usage declaration with a start date no later than 2 November 2026 [S1].",
    "From 1 February 2027 these invoices may go only through an e-invoicing provider or ΑΑΔΕ's free timologio and myDATAapp applications [S2]."
  ],
  "checks": [
    {
      "verdict": "confirmed",
      "claim": "NewsIT described the rules on 23 October 2026 as «Τρίμηνη προσαρμογή με μία δήλωση – Έναρξη στις 2 Νοεμβρίου», a three-month adjustment with one declaration, starting on 2 November [S8].",
      "finding": "This matches the decision. The obligation starts on 2.11.2026, and old methods may run alongside until 31.1.2027 only for businesses that filed a provider start declaration or a timologio usage declaration with a start date no later than 2.11.2026 [S1]. The decision does not delay the obligation and contains no penalty waiver [S1]."
    },
    {
      "verdict": "confirmed",
      "claim": "ΑΑΔΕ said on 30 September 2026 that e-invoicing becomes mandatory on 2 November 2026 for businesses with gross income up to €1 million [S2].",
      "finding": "The decision sets «Από 2.11.2026 και εφεξής» for second-period entities [S1]. It does not itself restate the €1 million threshold, which comes from the earlier decision and ΑΑΔΕ's release [S2]."
    },
    {
      "verdict": "confirmed",
      "claim": "ΑΑΔΕ says that from 1 February 2027 these invoices may be issued only through a provider or its timologio and myDATAapp applications [S2].",
      "finding": "This is consistent with the decision, whose window for other methods ends on «31.1.2027» [S1]. The decision itself does not name the date 1 February 2027 or myDATAapp."
    }
  ],
  "unknowns": [
    "Whether ΑΑΔΕ will impose fines in November 2026 to January 2027 on businesses that filed no declaration and kept invoicing from an ERP. The decision says nothing about enforcement in that period.",
    "The exact deadline for filing the start declaration under the new dates. The decision says only that it must be filed in time («εμπρόθεσμη») with a start date no later than 2 November 2026, and we found no ΑΑΔΕ text restating a filing deadline.",
    "Whether a business that misses both the declaration and the 2 November 2026 start can still file late with an earlier start date.",
    "Whether there will be a further delay. Nothing official so far; the second period has already moved once, from 1 October to 2 November 2026.",
    "How many of the remaining roughly 30% (by our calculation) of potential second-period businesses that ΑΑΔΕ did not count as e-invoicing on 30 September 2026 have since signed up."
  ],
  "sources": [
    {
      "id": "S1",
      "publisher": "Εφημερίδα της Κυβερνήσεως (ΦΕΚ Β' 5905/30.09.2026)",
      "title": "Αριθμ. Α.1197: Τροποποίηση της υπό στοιχεία Α.1128/15.09.2025 κοινής απόφασης … περί εκδόσεως ηλεκτρονικού τιμολογίου (and Α.1198 on digital delivery notes)",
      "date": "2026-09-30",
      "language": "el",
      "official": false,
      "url": "https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260205905.pdf",
      "archive": "https://web.archive.org/web/20261024070609/https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260205905.pdf"
    },
    {
      "id": "S2",
      "publisher": "ΑΑΔΕ press release, reproduced by Taxheaven",
      "title": "Νέες προθεσμίες για την ηλεκτρονική τιμολόγηση των επιχειρήσεων της δεύτερης περιόδου και τη Β' φάση των ψηφιακών παραστατικών διακίνησης",
      "date": "2026-09-30",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/news/74746/nees-prooesmies-gia-thn-hlektronikh-timologhsh-twn-epixeirhsewn-ths-deyterhs-periodoy-kai-th-b-fash-twn-pshfiakwn-parastatikwn-diakinhshs",
      "archive": "https://web.archive.org/web/20261024070611/https://www.taxheaven.gr/news/74746/nees-prooesmies-gia-thn-hlektronikh-timologhsh-twn-epixeirhsewn-ths-deyterhs-periodoy-kai-th-b-fash-twn-pshfiakwn-parastatikwn-diakinhshs"
    },
    {
      "id": "S3",
      "publisher": "Capital.gr",
      "title": "ΑΑΔΕ: Νέες προθεσμίες για την ηλεκτρονική τιμολόγηση των επιχειρήσεων της δεύτερης περιόδου και τη Β' φάση των ψηφιακών παραστατικών διακίνησης",
      "date": null,
      "language": "el",
      "official": false,
      "url": "https://www.capital.gr/tax/4020676/aade-nees-prothesmies-gia-tin-ilektroniki-timologisi-ton-epixeiriseon-tis-deuteris-periodou-kai-ti-b-fasi-ton-psifiakon-parastatikon-diakinisis/",
      "archive": null
    },
    {
      "id": "S4",
      "publisher": "EY Greece (Tax Alert, February 2026)",
      "title": "Υποχρεωτική ηλεκτρονική τιμολόγηση | Πρόσφατες εξελίξεις",
      "date": null,
      "language": "el",
      "official": false,
      "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/el-gr/technical/tax/tax-alerts/2026/gr-27-2-2026-alert-ypoxrewtiki-timologisi.pdf",
      "archive": "https://web.archive.org/web/20261024070712/https://www.ey.com/content/dam/ey-unified-site/ey-com/el-gr/technical/tax/tax-alerts/2026/gr-27-2-2026-alert-ypoxrewtiki-timologisi.pdf"
    },
    {
      "id": "S5",
      "publisher": "Taxheaven",
      "title": "Η απόφαση για την παράταση εφαρμογής της υποχρεωτικής ηλεκτρονικής τιμολόγησης",
      "date": null,
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/news/72884/h-apofash-gia-thn-paratash-efarmoghs-ths-ypoxrewtikhs-hlektronikhs-timologhshs",
      "archive": "https://web.archive.org/web/20261024070714/https://www.taxheaven.gr/news/72884/h-apofash-gia-thn-paratash-efarmoghs-ths-ypoxrewtikhs-hlektronikhs-timologhshs"
    },
    {
      "id": "S6",
      "publisher": "Taxheaven (Κωνσταντίνος Κουλογιάννης)",
      "title": "Ηλεκτρονική τιμολόγηση - Β' περίοδος - Αναλυτικό χρονοδιάγραμμα, παραδείγματα, ερωτήσεις και πρόστιμα",
      "date": "2026-10-01",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/news/74429/hlektronikh-timologhsh-b-periodos-analytiko-xronodiagramma-paradeigmata-erwthseis-kai-prostima",
      "archive": "https://web.archive.org/web/20261024070800/https://www.taxheaven.gr/news/74429/hlektronikh-timologhsh-b-periodos-analytiko-xronodiagramma-paradeigmata-erwthseis-kai-prostima"
    },
    {
      "id": "S7",
      "publisher": "e-forologia (Γιώργος Παπαδόπουλος)",
      "title": "Πάροχος ηλεκτρονικής τιμολόγησης: Η υποχρέωση συνοπτικά (επικαιροποίηση 1/10)",
      "date": "2026-10-01",
      "language": "el",
      "official": false,
      "url": "https://www.e-forologia.gr/cms/viewContents.aspx?id=239393",
      "archive": "https://web.archive.org/web/20261024070905/https://www.e-forologia.gr/cms/viewContents.aspx?id=239393"
    },
    {
      "id": "S8",
      "publisher": "NewsIT (Κώστας Αποστολόπουλος)",
      "title": "Ηλεκτρονικά τιμολόγια: Τρίμηνη προσαρμογή με μία δήλωση – Έναρξη στις 2 Νοεμβρίου",
      "date": "2026-10-23",
      "language": "el",
      "official": false,
      "url": "https://www.newsit.gr/oikonomia/xristika/ilektronika-timologia-trimini-prosarmogi-me-mia-dilosi-enarksi-stis-2-noemvriou/4805122/",
      "archive": "https://web.archive.org/web/20261024070824/https://www.newsit.gr/oikonomia/xristika/ilektronika-timologia-trimini-prosarmogi-me-mia-dilosi-enarksi-stis-2-noemvriou/4805122/"
    },
    {
      "id": "S9",
      "publisher": "newmoney.gr (Στέλιος Κραλόγλου)",
      "title": "Ηλεκτρονικά τιμολόγια: Ποιες επιχειρήσεις κερδίζουν τρίμηνο προσαρμογής",
      "date": "2026-09-23",
      "language": "el",
      "official": false,
      "url": "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/ilektronika-timologia-pies-epichirisis-kerdizoun-trimino-prosarmogis/",
      "archive": "https://web.archive.org/web/20261024070844/https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/ilektronika-timologia-pies-epichirisis-kerdizoun-trimino-prosarmogis/"
    }
  ],
  "greekPassages": [
    {
      "id": "start",
      "source": "S1",
      "where": "Sole article, point 1 (new Article 2(2) of decision Α.1128/2025), first subparagraph",
      "greek": "Από 2.11.2026 και εφεξής, οι υπόχρεες οντότητες της δεύτερης περιόδου υποχρεούνται να εκδίδουν αποκλειστικά ηλεκτρονικό τιμολόγιο, για κάθε πώληση αγαθών και παροχή υπηρεσιών των περ. α) έως γ) της παρ. 1 του άρθρου 1, συμπεριλαμβανομένων των συναλλαγών κατά την έννοια των παρ. 10, 11 και 12 του άρθρου 8 ΕΛΠ.",
      "translation": "From 2.11.2026 onwards, the obliged entities of the second period are required to issue exclusively an electronic invoice for every sale of goods and provision of services under points a) to c) of paragraph 1 of Article 1, including transactions within the meaning of paragraphs 10, 11 and 12 of Article 8 of the Greek Accounting Standards (ΕΛΠ)."
    },
    {
      "id": "window",
      "source": "S1",
      "where": "Sole article, point 1 (new Article 2(2) of decision Α.1128/2025), second subparagraph",
      "greek": "Εξαιρετικά, για την περίοδο 2.11.2026 έως και 31.1.2027, παρέχεται η δυνατότητα σταδιακής εκπλήρωσης της ως άνω υποχρέωσης και παράλληλης χρήσης και των λοιπών τρόπων έκδοσης και διαβίβασης που προβλέπονται στην υπό στοιχεία Α.1138/2020 κοινή απόφαση του Υφυπουργού Οικονομικών και του Διοικητή ΑΑΔΕ, ήτοι έκδοση και διαβίβαση μέσω των προγραμμάτων διαχείρισης επιχειρήσεων (εμπορικό/λογιστικό, ERP) ή έκδοση με χειρόγραφο ή μηχανογραφικό τρόπο και διαβίβαση μέσω της ειδικής φόρμας καταχώρησης της εφαρμογής των ηλεκτρονικών βιβλίων που είναι προσβάσιμη μέσω του διαδικτυακού τόπου της ΑΑΔΕ.",
      "translation": "Exceptionally, for the period 2.11.2026 to 31.1.2027 inclusive, it is possible to fulfil the above obligation gradually and to use in parallel the other methods of issuing and transmission provided for in joint decision Α.1138/2020 of the Deputy Minister of Finance and the Governor of ΑΑΔΕ, namely issuing and transmission through business management software (commercial/accounting, ERP), or issuing by hand or by computer and transmission through the special entry form of the electronic books application accessible on ΑΑΔΕ's website."
    },
    {
      "id": "condition",
      "source": "S1",
      "where": "Sole article, point 1 (new Article 2(2) of decision Α.1128/2025), third subparagraph",
      "greek": "Η σταδιακή εκπλήρωση της ως άνω υποχρέωσης τίθεται υπό την προϋπόθεση ότι έχει υποβληθεί εμπρόθεσμη “Δήλωση Έναρξης Ηλεκτρονικής Έκδοσης Στοιχείων” του άρθρου 6 της υπό στοιχεία Α.1112/2025 (Β’ 4206) απόφασης Διοικητή ΑΑΔΕ ή Δήλωση Χρήσης της Εφαρμογής Έκδοσης και Διαβίβασης Παραστατικών που είναι προσβάσιμη μέσω του διαδικτυακού τόπου της ΑΑΔΕ (timologio), με ημερομηνία έναρξης χρήσης των σχετικών υπηρεσιών αναφορικά με τις συναλλαγές του πρώτου εδαφίου, το αργότερο, την 2.11.2026",
      "translation": "The gradual fulfilment of the above obligation is subject to the condition that a timely 'Declaration of Start of Electronic Issuing of Documents' under Article 6 of ΑΑΔΕ Governor's decision Α.1112/2025 (Β' 4206), or a Declaration of Use of the Application for Issuing and Transmitting Documents accessible on ΑΑΔΕ's website (timologio), has been submitted, with a start date for using the relevant services for the transactions of the first subparagraph no later than 2.11.2026."
    }
  ],
  "redlines": [],
  "corrections": [],
  "tags": [
    "e-invoicing",
    "myDATA",
    "AADE",
    "small business",
    "freelancers",
    "tax"
  ]
}