E-Invoicing for Greek LLCs (ΙΚΕ): New Deadline Is 2 November 2026

The deadline for mandatory e-invoicing for smaller businesses has moved. Under joint decisions of the Ministry of National Economy and Finance and AADE (the Greek tax authority), announced on 30 September 2026, the start of the second phase shifts from 1 October to 2 November 2026. If you run an ΙΚΕ (Greek private company) with annual turnover up to €1 million, you have about a month to get organised.

Which businesses the new deadline covers

The second phase covers businesses with gross revenue of up to €1,000,000 in the financial year that began in 2023. In practice that includes almost all small and medium-sized ΙΚΕ companies.

If your company was set up after 2023, or came from converting another legal form, it is not obvious which criterion applies. Check with your accountant before assuming you fall into the second phase.

What the announcements provide

• 2/11/2026 to 31/1/2027: a transition period, using your ERP or commercial software in parallel, or a dedicated form.
• From 1/2/2027: issuing takes place exclusively through the new systems, for domestic B2B transactions, sales to non-EU countries and B2G.

This comes from the 30 September announcement as reported in the financial press. The announcement also mentions a change to the timetable for digital delivery notes, without yet giving dates. We will update this article once the official texts of the decisions are published.

How to prepare

One month is enough if you start now rather than the week before the deadline.

1. Choose how you will issue. AADE offers the free timologio and myDATAapp applications, suitable for businesses with few invoices. If you issue many documents, a certified provider or your ERP connected to AADE is usually more practical. The list of providers is on aade.gr.
2. Check your Declaration of Start of Electronic Issuing. If you already filed one under the earlier timetable, ask your accountant whether it needs amending for the new date.
3. Clean up customer data. Tax IDs, company names and addresses must be correct. A wrong tax ID means a rejected invoice.
4. Inform everyone who issues invoices: sales staff, bookkeeping, and any third-party software or e-shop connected to your invoicing system.
5. Test during the transition period, before electronic issuing becomes the only option.

Why this affects your books, not just issuing

E-invoicing is not simply another way to print a document. Every invoice goes through AADE's platform, and what you issue and receive is visible in real time. That favours ΙΚΕ companies that keep their books up to date all year and makes things harder for those that catch up at the end of the quarter. If you are wondering whether your current accounting support covers this, see our articles When to Switch from Sole Proprietorship to ΙΚΕ and Proper Accounting Support for Businesses.

What is still unclear

Two points are worth checking with your accountant: the exact filing deadline for the Declaration of Start for 2/11/2026, and what happens to businesses that have already filed under the old date. The picture will clear once the decisions are published.

Want us to check whether your ΙΚΕ is ready for 2 November? Request a quote and we will reply with concrete steps.