22/09/2026
On the occasion of the initiation of compulsory electronic billing and the application of the relevant provisions, the Independent Public Revenue Authority shall provide clarifications on the obligation to submit it. «Statement of Initiation of Electronic Data Publication» in case of use of free Timologio and myDATAapp applications.
In particular, with the current regulatory framework (A.1128/2025, II 4937 and A.1129/2025, II 4938), this declaration is required in the following cases:
- To provide incentives for early implementation of electronic billing (Article 71I, par. 1 CPU), during the period in force.
- For the possibility of gradual compliance of the debtor entities, while using existing means of issuing documents.
What applies from 1/10/2026
The submission of the declaration, which can take place up to 12/10/2026, is now required exclusively by companies with gross revenue up to EUR 1,000,000, based on the tax year 2023, who wish to make use of the adjustment period, from 1/10/2026 to 31/12/2026, and continue to issue their invoices in the existing ways.
If, from 1/10/2026, businesses issue only their invoices through Timologio or myDATAapp applications, submission is not required «Statement of Initiation of Electronic Data Publication».
It is noted that the above concerns the submission of a declaration on the use of timologio or myDATAapp applications and does not affect the obligation to submit a declaration for the use of Electronic Invoicing Provider Services as defined in the decision of the AADE Commander (A.1112/2025, B’ 4206).
At the same time, the application of compulsory electronic billing does not lead to any change in obligations and the way the documentary revenue is issued in transactions with final consumers, i.e. retail transactions.
The declaration, where required, shall be submitted via the digital portal myAADE (myaade.gov.gr), on the route: Applications > Tax Services > myDATA > Declaration of electronic version of data through Provider, Owner or Timologio application.
For more information, please contact the Tax Service of AADE, my1521:
• Telephone: At 1521 (free of charge), working days from 7:00 to
20:00.
• Digital: In my1521 (24/7), selecting: Issues of Greek Accounting Standards & myDATA > Timologio > Issue of invoices through the digital application timologio.
