E-invoicing & myDATA 2026: what changes for hospitality from 1 October

They are two different things and are constantly confused. myDATA is AADE's electronic books: that is where you transmit the data from your documents and receive a MARK — this already applies to everyone, wholesale and retail. E-invoicing is the method of issue: a wholesale invoice is issued in a structured electronic format through a licensed e-invoicing provider or AADE's free timologio application, and is transmitted automatically to myDATA. Put simply: myDATA is where the data goes, e-invoicing is how the invoice is produced.

In practice yes. Large suppliers (revenue above €1m) have been issuing electronically since March 2026, so a restaurant or hotel is already receiving such documents today and must be able to handle them. When your own receiving obligation formally arises depends on which period you fall into — confirm it with your accountant.

MARK is the Unique Registration Number that myDATA assigns to every document transmitted to AADE. It is the invoice's identity as far as the state is concerned: without a MARK your accountant cannot reliably match the document against the books. Deductibility of the expense is judged on its own conditions, but matching becomes far harder when it is missing.

If your gross revenue exceeds €1,000,000 (based on the income tax return for tax year 2023 — and for those whose accounting period did not close on 31.12.2023, the tax year that began during 2023), the obligation has applied since 2/3/2026. For all other businesses — that is, the great majority of restaurants, bars and small hotels — the obligation starts on 1/10/2026, with the option of phased application until 31/12/2026.

The declaration is submitted through myDATA with a start-of-use date no later than 1 October 2026, and is considered timely if submitted by 12 October 2026. Note: that is the deadline for compliance. The deadline for the tax incentives under article 71Θ was different and earlier (2 months before the obligation begins, that is 1/8/2026). Failure to submit, or late submission, attracts the penalties provided for by the Tax Procedure Code, while a fine of €2,500 is cited for non-submission or inaccurate details. Confirm the exact amount with your accountant.

Wholesale within Greece to another entity (B2B), wholesale to an entity in a third country outside the EU, and transactions with General Government bodies for which no e-invoicing obligation already exists under law 4601/2019 (part of B2G was already covered). Retail to private individuals — that is, the customer at your table — is exempt from the e-invoice obligation, but not from transmission to myDATA. Retail receipts continue to be transmitted as normal.

Not necessarily. There are two routes: a licensed Electronic Document Issuance Service Provider (what the market calls an “e-invoicing provider”) or AADE's free applications (timologio and myDATAapp). For invoicing the public sector the framework of law 4601/2019 also applies — ask your accountant what the solution you choose actually covers.

Issuing an invoice by a method not provided for counts as non-issuance (article 57 of law 5104/2024, circular Ε.2004/2026): a fine of 50% of the VAT per document found during an audit not to have been lawfully issued, with a minimum amount, cumulative per tax audit, of €250 for single-entry and €500 for double-entry books. On a repeat offence the rate rises to 100% and on a further repeat to 200%, and an additional fine of €500 or €1,000 per tax audit is also provided for. The minimum thresholds are cumulative per audit, not per document.

Under article 71Θ of law 4172/2013 and decision Α.1129/2025, those who opted for exclusively electronic issuance before mandatory application depreciate the equipment/software cost fully within the year, increased by 100%, and deduct the cost of issuance, transmission and archiving increased by 100% for the first 12 months. A declaration of use was required no later than 2 months before the obligation began — for the second period, by 1/8/2026. The uplift applies to the deduction from profits, not to the price itself — the real benefit in euros depends on your legal form and tax rate, and your accountant calculates it.

An extension moving the start to 1 March 2027 cannot be ruled out; the market is pressing for one. Until a decision is taken, the date in force remains 1/10/2026 and your preparation should not rely on a possible extension. This page is kept updated.

No. It standardises the envelope of the document, not the naming of the items. Every supplier will carry on naming the same product differently, and nobody will tell you that the price of olive oil went up 14%.