E-invoicing in Greece has a revised implementation timetable for small businesses, including short-term rental operators and property management companies that issue invoices for transactions covered by the requirement.
According to an announcement by the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE), mandatory implementation for businesses in the second rollout phase has been postponed to 2 November 2026, with a phased transition period running until 31 January 2027. The postponement applies to businesses with declared gross revenue of up to €1 million, based on their tax return for the financial year beginning in 2023.
Which short-term rental businesses are affected?
For the sector, both the nature of the business activity and the invoices issued matter. The requirement covers invoices:
- Issued to other businesses in Greece.
- Issued to businesses in countries outside the European Union.
- Relating to public contracts and other expenditure by general government bodies.
A property management company that invoices another Greek business for its services therefore carries out a transaction covered by this framework.
Owning or managing an Airbnb property does not, in itself, create an e-invoicing obligation. What matters is whether the operator is required to issue invoices for the transactions listed above.
The condition for using the transition period
From 2 November 2026 to 31 January 2027, businesses may gradually adopt e-invoicing while continuing to use other permitted methods of issuing invoices and transmitting invoice data.
This option is not available automatically. Under Decision A.1197/2026, businesses must submit the required declaration of commencement of electronic invoice issuance, or a declaration of use of the timologio application, within the applicable deadline. The declared start date for using the relevant services must be no later than 2 November 2026.
What applies from 1 February?
From 1 February 2027, invoices for the transactions covered by the requirement must be issued, and their data transmitted to myDATA, exclusively through an e-invoicing service provider or AADE’s free applications, timologio and myDATAapp.
For small accommodation businesses and property management companies, the practical next step is to confirm with their accountant whether they fall within the scope of the requirement and check with their invoicing software supplier what changes are needed.
Source: Independent Authority for Public Revenue (AADE)
