Greece has invoices reported to the AADE through myDATA, where each invoice receives a MARK. B2B phase 1 (2023 revenue above €1M) applies since 2 March 2026, phase 2 for everyone else from 2 November 2026, with a reported transition to 31 January 2027.
Originally 1 Oct 2026. A transition period to 31 Jan 2027 is reported from an AADE document of 30 Sep 2026 that was not verified. Channel notification to AADE by 30 Sep 2026.
Small-business regime: Not captured in research
Must receive e-invoices: yes · Must issue e-invoices: yes
Phase 2 covers all remaining businesses, so no size exemption is recorded.
Invoices are issued through certified providers or the free AADE tools (timologio, myDATAapp) and transmitted to myDATA, which assigns each invoice a MARK.
The period starts: End of the tax year or reporting period
10 years for tax years from 2024 (Tax Procedure Code, Law 5104/2024 art. 13(2)); 5 years for earlier years. Accounting law 4308/2014 art. 7 says 5 years or longer where another law requires it, so 10 applies in practice.
Any medium allowed if records can be searched and reproduced; no storage location prescribed (POL 1003/2014).
E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Phase 2 delay: the move from 1 Oct 2026 to 2 Nov 2026 with a transition to 31 Jan 2027 comes from vatcalc citing an AADE document of 30 Sep 2026 that was not verified.
Phase 1 started in February or March 2026, depending on the source.
B2G start date and formats, start of myDATA reporting, vendor certification rules and small-business rules are not covered by the research.
No official aade.gr deep link was captured.
Retention: the 10-year period under Law 5104/2024 art. 13(2) comes from secondary sources (e-forologia, 2025-12-11); no AADE page read. Secondary sources disagree (5, 6 or 5-20 years).