Mandatory e-invoicing in Greece 2026: what changes for the buyer

From when must I accept an e-invoice for lab purchases, and how do I check it reached myDATA?

As of 11 October 2026, the second period of mandatory B2B e-invoicing, covering businesses with turnover up to 1,000,000 euros, starts on 2 November 2026. The date comes from decision Α.1197/2026 (Government Gazette B 5905, 30 September 2026), which amended joint decision Α.1128/2025 and moved the original date of 1 October ^[1]. For the recipient the new position asks one thing: once the obligation applies, you cannot refuse the e-invoice ^[2].

Most guides are written for the issuer. This article starts from the other side: a laboratory, a procurement office or a small company that buys materials and must accept, check and archive the invoice sent to it. The date was verified on 11 October 2026 against a copy of the decision, and it has already changed once, so check it again in the Gazette or in myAADE before you act.

The two periods and the transition

The obligation applies in two periods. The first covered businesses with turnover above 1,000,000 euros for 2023 and began on 2 February 2026, with parallel use allowed until 31 March, according to an article of 15 January 2026 ^[3]. That article gives 1 October for the second period, which has since been replaced ^[1]. Reports circulate of a later shift of some first-period deadlines; we did not verify them and do not rely on them here.

For the second period, Α.1197/2026 replaces paragraph 2 of Article 2 of Α.1128/2025: from 2 November 2026 onward, those obliged issue only electronic invoices for the sales and services defined in Article 1. Until 31 January 2027 they may continue other issuing and transmission methods, such as ERP software or AADE's form in the electronic books, but only if they filed on time the «Declaration of Start of Electronic Issuing» or a timologio usage declaration, with a start no later than 2 November 2026 ^[1].

According to the taxrevenue.gr analysis, from 1 February 2027 issuing and transmission go exclusively through a provider or AADE's apps ^[2]. That page is not the decision; check the original.

Mandatory acceptance: what it means for the recipient

For domestic B2B and B2G transactions, once the issuer's obligation applies the recipient cannot refuse the e-invoice; acceptance is mandatory, with special rules for public contracts and General Government ^[2]. A January 2026 article puts it simply: the recipient will be obliged to accept the invoice ^[3].

In practice you do not need a contract with a provider to receive. The provider obligation concerns issuing. As a recipient you need a way to see the documents transmitted to myDATA and an internal rule for who approves them and where they are archived.

How it is issued and what the recipient holds

The issuer can issue through a Provider of Electronic Issuing Services or through AADE's free timologio application ^[3]. A provider connected to myDATA transmits the invoice at issue. For you as recipient the result is a document with unique transmission details that also appears on AADE's platform.

• Issuer name and tax number, and your own details, exactly as registered.
• The myDATA transmission identifier and, where present, a provider mark or QR code.
• Issue date, description of items, amounts, VAT and a reference to the order.
• Payment details where stated, so they match your proof of payment.

EU and non-EU suppliers

2026 reports say e-invoicing is mandatory for transactions with countries outside the EU and for now optional for intra-EU ones ^[3]. The scope is set in Article 1 of Α.1128/2025 and we did not verify it in detail here; if you buy from an EU supplier, a PDF invoice does not relieve you of your own recording duties. For VAT and intra-EU acquisition see the article on invoicing.

Checking myDATA as the recipient

myDATA is AADE's platform to which documents are transmitted ^[4]. As recipient you want to confirm that each invoice you receive appears there with the same details and amounts. We could not open that page on 11 October 2026, so read the exact menus for received documents from the live page.

Free timologio or a provider

If you also issue, the choice between the free application and a provider is yours. The free timologio application or myDATAapp suits low volumes, while a provider suits an ERP and a large number of documents ^[3]. For a buyer who issues nothing, the choice does not concern them directly; it concerns their suppliers.

What changes in a laboratory's daily flow

Until now the invoice arrived as a PDF by email or with the parcel, and somebody handed it to accounts. With e-invoicing the document is already on AADE's platform when it reaches you. That helps control, because you can compare what was sent with what was declared, but it requires you to decide who does it and when.

A simple working rule: each order has a folder with confirmation, proof of payment, receiving record and, when it arrives, the invoice. The person responsible for receiving closes the folder only when all four agree on amounts and dates. If the invoice is later than agreed, record it and claim it in writing like any other open item.

It is also worth asking your suppliers how they will send the document, so you do not have to chase it. Your own duty remains to record and archive every document you receive.

Archiving electronic purchase documents

The e-invoice is the document itself, not a copy of a paper one. Store it in a format that can be opened later, together with the order confirmation, proof of payment and receiving record. The retention period for accounting records is set by tax legislation; ask your accountant, because it depends on the nature of the transaction.

For a laboratory the value is twofold: the invoice proves the purchase and, when linked to traceability that links an invoice to a lot, it shows which material was received and when. Everything described here concerns materials strictly for research use, which are not intended for administration to humans or animals.

As a next step, check whether your suppliers have declared a way of issuing electronically, decide who in your organisation receives and approves invoices in myDATA, and re-check the effective date before handing the folder to your accountant.