Obligations calendar: what changes for businesses in Greece from 2025 to 2028.
E-invoicing, digital delivery notes, the Digital Customer Register, accessibility and the withdrawal button on eshops: every date on one page, with the decision or law beside each one. We update it with every new decision.
THE SHORT ANSWER
Three dates are coming in the next few weeks. On 1 January 2027 digital delivery notes move to Phase B1; 31 January 2027 is the last day business software may send invoices straight to myDATA, the Greek tax authority's platform; and from 1 February 2027 invoices go only through a licensed provider or AADE's own apps.
THE NEXT DATES
- Next
Digital delivery notes, Phase B1: loading, transhipment and receipt with a quantity check are recorded too.
Last day business software may send invoices straight to myDATA.
Invoices go out only through a provider or from AADE's timologio and myDATAapp.
Digital delivery notes, Phase B2: every item carries its Combined Nomenclature code.
Every date, including those already in force, is in the table below.
EVERY DATE IN ONE TABLE
All sectionsOnce an obligation starts, it stays in force. So the table also shows the ones already in force: a business often discovers an older obligation while looking into a new one. Dates are day/month/year. AADE is the Greek tax authority.
| Date | What applies | Who it affects | Decision or law |
|---|---|---|---|
| 28 June 2025 | Eshops and digital services for consumers must be accessible to people with disabilities. | Anyone selling to consumers, except microenterprises | Law 4994/2022 |
| 1 July 2025 | Digital Customer Register: every vehicle that comes in and goes out is recorded digitally with AADE. | Garages, body shops, car parks, car washes, vehicle rentals | A.1057/2025 |
| 20 July 2025 | The EU’s online dispute resolution (ODR) platform closes. The link to it comes off eshops. | All eshops | Regulation (EU) 2024/3228 |
| 1 December 2025 | Digital delivery notes, Phase A: issued with a MARK number before the goods move. | Anyone moving goods with a delivery note | A.1198/2026 |
| 2 March 2026 | E-invoicing becomes mandatory for businesses with revenue over €1 million. | About 38,000 large businesses | A.1044/2026 |
| 10 July 2026 | Withdrawal button: consumers cancel a distance purchase with one button. | Eshops selling to consumers | Law 5317/2026 |
| 2 November 2026 | E-invoicing becomes mandatory for businesses with revenue up to €1 million too. | All remaining businesses | A.1197/2026 |
| 1 January 2027 | Digital delivery notes, Phase B1: loading, transhipment, receipt with quantities. | Anyone moving goods, mainly wholesale and distribution | A.1198/2026 |
| 31 January 2027 | Last day for sending invoices straight from software to myDATA. | Anyone invoicing from business software or an eshop | A.1197/2026 |
| 1 February 2027 | Invoices only through a provider or AADE’s apps. | Anyone invoicing businesses and the public sector | A.1197/2026 |
| 1 January 2028 | Digital delivery notes, Phase B2: Combined Nomenclature codes. | Wholesale, distribution, manufacturing | A.1198/2026 |
E-INVOICING
All sectionsFrom 2 November 2026, e-invoicing is mandatory for every business in Greece. Until 31 January 2027, business software may still send invoices straight to myDATA. From 1 February 2027, they go only through a licensed provider or AADE’s free apps.
All the details, with a 7-point checklist, are in the guide to 1 February 2027, and what it means for a Greek company that invoices from Odoo, an eshop or a group ERP is on Greek e-invoicing. To find out in two minutes what your own software needs, take the readiness check.
DIGITAL DELIVERY NOTES
All sectionsSince 1 December 2025, every delivery note is issued digitally, with a MARK number (the unique number myDATA gives each document), before the goods leave. From 1 January 2027, loading, transhipment and receipt with a quantity check are recorded too. From 1 January 2028, every item will carry its Combined Nomenclature code, the eight-digit EU code that customs use.
What this means for your warehouse is in the guide to Phase B, and how we set it up in Odoo with scanning is on digital delivery notes.
DIGITAL CUSTOMER REGISTER
All sectionsSince 1 July 2025, businesses that work on vehicles record digitally with AADE every vehicle that comes in and goes out, and link it to the receipt or invoice. It covers garages, body shops, tyre, alarm and car-audio fitters, car parks, car washes, and car and motorcycle rentals.
It has been reported that the Digital Customer Register will extend to other sectors, such as gyms, physiotherapy clinics and hotels. As of 2 November 2026, no decision has been published. When one is, it goes into this table.
ESHOPS: ACCESSIBILITY, WITHDRAWAL, ODR
All sectionsThree changes affect anyone selling online to consumers, and they often go unnoticed because they have no AADE deadline.
- Accessibility (from 28 June 2025): under the European Accessibility Act, which Greece brought in with law 4994/2022, a person with a disability must be able to use the eshop, for example with a keyboard only or with a screen reader. Microenterprises are exempt: fewer than 10 people and turnover up to €2 million.
- Withdrawal button: consumers must be able to cancel a purchase with one button on the eshop, and get a confirmation. The terms of use change with it.
- ODR link (from 20 July 2025): the EU’s online dispute resolution platform has closed. If your eshop still links to it, in the footer or the terms, the link has to go.
We check and fix all three when we take on your eshop.
HOW WE KEEP THE CALENDAR UP TO DATE
All sectionsDates change: e-invoicing and digital delivery notes were both moved twice in 2026. With every new decision, we update the table and the “Last updated” date at the top of the page.
Every row has its decision or law beside it. If you spot something that changed before we updated it, write to us.
WHICH OF THESE AFFECT YOU?
Tell us how your Greek company works, and we'll tell you which dates affect it and what needs to happen before each one.