On 30 September 2026, the Ministry of Finance and AADE announced a four-month extension for the second wave of mandatory e-invoicing (Phase 2) and the rollout of digital movement documents (ψηφιακά παραστατικά διακίνησης). The new deadlines, set by Ministerial Decision 12345/2026, move the Phase 2 compliance date from 1 October 2026 to 1 February 2027 for businesses with annual turnover between €500,000 and €2 million. Simultaneously, the B’ phase of digital movement documents (delivery notes, transport documents) is postponed to 1 April 2027. The extension responds to industry feedback regarding ERP integration challenges and the availability of certified myDATA-compliant software providers. AADE also published updated technical specifications (v3.2) for the myDATA API, including new mandatory fields for environmental levies and real-time validation of VAT numbers against the VIES database.
Key Takeaways
- Staggered Compliance Calendar: Phase 2 e-invoicing deadline extended to 1 February 2027; digital movement documents B’ phase to 1 April 2027, providing critical buffer for mid-sized enterprises.
- Enhanced Technical Standards: API v3.2 introduces mandatory environmental data fields, automated VIES verification, and support for qualified electronic seals (QES) for document authenticity.
- Penalty Relief During Transition: No fines for non-compliance during the extension period, provided businesses demonstrate active integration efforts via the myDATA readiness dashboard.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement