Greece Advances E-Invoicing and Delays Part of E-Transport Reporting
Greece is making significant strides in digital tax reforms, introducing mandatory B2B e-invoicing and enhancing e-Transportation reporting systems through the myDATA platform managed by the Independent Authority for Public Revenue (AADE).
The goal is to strengthen real-time tax control over invoices and the movement of goods while reducing tax evasion and fraud. However, the rollout has seen a slight delay in one component of the e-Transportation reporting initiative.
The Mandate for B2B E-Invoicing
Greece's e-invoicing initiative officially began on March 2, 2026, targeting large businesses with annual turnovers exceeding EUR 1 million. These organizations were required to issue electronic invoices to comply with the new regulations. A transition period lasting until May 3, 2026, was implemented to allow companies to adjust their systems for full enforcement.
The next phase of this rollout will take place on October 1, 2026, when B2B e-invoicing compliance will extend to all businesses across Greece. A subsequent transition period will run until December 31, 2026, providing companies additional time to ensure smooth implementation. Greece's e-invoicing model emphasizes clearance, requiring invoices to be sent and validated via the myDATA platform before delivery to buyers.
Advancements in E-Transportation Reporting
Simultaneously, Greece is progressing in the area of e-Transportation reporting, which is designed to meticulously track the physical movement of goods. This system mandates that businesses issue and transmit electronic transport documents—such as e-delivery or dispatch notes—before actual transport occurs. Each consignment is assigned a unique reference number that enables checks during transport inspections. The data from transport documents is intended to be cross-referenced with e-invoice information, allowing tax authorities to pinpoint any discrepancies between invoicing and goods movement.
However, the implementation of Phase B of e-Transportation reporting has been delayed. Initially outlined to begin sooner, AADE has decided to restructure this phase through Ministerial Decision A.1094/2026, published on April 29, 2026. The decision extends the voluntary testing period until October 11, 2026, allowing businesses more time to adapt.
From October 12, 2026, firms will be required to digitally report logistics lifecycle events. This includes tracking activities such as loading, reloading, receipt of goods, and any discrepancies reported by the recipient. Moreover, beginning January 1, 2027, the requirement for item-level classification will become mandatory, requiring electronic delivery notes to identify products using the Unified Commodity Coding System, aligned with the EU TARIC nomenclature.
Implications for Businesses
Overall, Greece’s ongoing efforts reflect an ambitious move toward real-time digital tax control, promoting transparency and efficiency within its economy. By postponing Phase B of e-Transportation reporting, authorities exhibit a recognition of the need for businesses to thoroughly adapt their Enterprise Resource Planning (ERP), logistics, invoicing, and reporting systems. This delay also helps to mitigate the impact on smaller businesses and those less prepared for rapid digital transitions.
As Greece moves forward, businesses are encouraged to continue investing in their technological capabilities to not only meet compliance requirements but also to take advantage of the efficiencies and transparency that digital reforms can offer. The coming months will be crucial as the country embarks on this transformative journey, with full e-Invoicing coverage set for October 2026 and the expanded e-Transportation reporting entirely implemented by early 2027.
