Greece's myDATA and mandatory e-invoicing in 2026: what changes for hotels and what applies to short-term rentals

Updated 9 November 2026

Since 2 November 2026 business-to-business e-invoicing in Greece is mandatory for smaller entities too. This guide sums up what the tax authority AADE says as of 9 November 2026, with sources at the end. The sources do not name hotels explicitly: we apply the general rules and say so where we do. It is not tax advice: ask your accountant about your case.

What myDATA is

AADE's digital platform for «electronic books»:

Invoice and receipt data are transmitted to it, and income and expenses are shown there.
Obliged are the entities under Law 4308/2014, «regardless of their size» (FAQ on A.1138/2020). A hotel keeping books is such an entity.

Mandatory e-invoicing: the dates

Joint decision A.1128/2025 (Government Gazette B' 4937/16-09-2025) covers invoices to another business in Greece, to the public sector and, except retail, outside the EU. Two groups, by 2023 gross income:

Above €1 million: mandatory «from 2.3.2026 onwards» (A.1044/2026), with a transition period until 3 May 2026.
Everyone else: AADE announcement of 30-09-2026: «2/11/2026: start of mandatory application», with gradual application until 31 January 2027. From 1 February 2027 invoices only through a certified provider, timologio or myDATAapp.
We could not find the number of the decision that moved the date to 2 November 2026: confirm with your accountant.
Example: a hotel invoice to a travel agency or to a company for a business trip is B2B (our conclusion from the general rules).

Receipts to private guests do not change

AADE (announcement of 22-09-2026) states that e-invoicing brings «no change» to the obligations and the way retail receipts are issued.

Receipts issued without a fiscal cash register are transmitted to myDATA within five days of issue (myDATA FAQ).
Invoices through a provider or ERP are transmitted in real time; through the special form, by the 20th of the following month. These deadlines come from 2020-2023 FAQs: we found no consolidated 2026 text.

AADE's free tools

For a small property that does not want a provider:

timologio: «the application AADE provides free of charge», issuing documents with «simultaneous transmission» to myDATA, with no contract with a provider.
myDATAapp: the official mobile app (Android and iOS) for invoices, delivery notes and receipts, using TAXISnet «friendly codes».
From 1 October 2026, those using only these tools do not file the «declaration of start of electronic issuing» (announcement of 22-09-2026).

Fines

Circular E.2004/2026:

An invoice outside the approved channels (by hand or from an ERP without a provider) «is considered as non-issuance of the invoice», with the fines of article 57(5) and (6) of Law 5104/2024 (Tax Procedure Code).
We did not confirm in an official text the amounts of articles 57 and 58 of the Code.

Short-term rentals with an AMA number

According to AADE's guide and FAQ:

Registration in the Short-Term Rental Register, the AMA number «in a visible place» on the platforms, and a short-stay declaration «for each short-term rental» by the 20th of the month after departure.
Up to 2 properties: income from property (forms E1 and E2) and the climate resilience fee. See our guide on the AMA number.
From 3 properties: «income from business activity», 13% VAT, bookkeeping and transmission to myDATA.
Fines under article 111 of Law 4446/2016: for an undeclared stay, twice the rent shown on the platform; for a late declaration, 100 euros.
We found no official sentence saying whether a private owner with 1-2 properties must issue receipts, or whether the platform transmits data on their behalf.

How iQuota helps

iQuota publishes an official page for each property with direct booking, no commission and payment at the property, read by AI assistants and search engines. iQuota does not issue invoices or transmit data to myDATA for you and cannot guarantee that an AI will recommend your property.

Want an official page with your property's details and direct booking? The first 30 hotels join free until 30 June 2027.

See the Founding Hotels programme

Frequently asked questions

When does e-invoicing become mandatory for a small hotel in Greece?

For entities with 2023 income up to €1 million, from 2 November 2026, with gradual application until 31 January 2027 (AADE, 30-09-2026). It covers invoices to businesses and the public sector.

Does anything change for tourists' receipts?

No. AADE states that nothing changes for retail receipts.

Is there a free tool?

Yes: AADE's timologio (web) and myDATAapp (mobile).

What if I issue an invoice by hand?

Under circular E.2004/2026 it counts as not issued, with the fines of article 57 of the Tax Procedure Code.

Does a private owner with an AMA number report to myDATA?

With 3 or more properties, yes (business activity). For 1-2 properties the sources do not say it explicitly: ask your accountant.

Sources

More guides for hotels

More guides for hotels →

Ελληνικά