Greece restructures its second e-invoicing period and postpones e-Delivery Phase B
AADE replaced a single cut-over with a staged timetable for the second implementation period, covering businesses with gross revenue up to EUR 1 million in tax year 2023. Mandatory application begins 2 November 2026, mixed systems are tolerated through 31 January 2027, and from 1 February 2027 those businesses must use an accredited provider or an AADE application exclusively. Separately, e-Delivery Phase B — loading, transshipment, receipt and quantitative-control data — moves from 12 October 2026 to 1 January 2027 for all businesses, and mandatory unified TARIC-based product classification slips from 1 January 2027 to 1 January 2028. Voluntary transmission is permitted throughout. Anyone who planned a single 12 October switch for Greece is working to a date that no longer exists.