Accredited providers — timologio, provider-cleared

Greece made a distinctive architectural choice: rather than a single state platform, it relies on accredited e-invoicing service providers (paroxoi ilektronikis timologisis). These third parties seal the invoice (the so-called provider-cleared model: "cleared by the provider"), timestamp it, transmit it to the recipient, and report the summary to myDATA. For SMEs without an ERP, AADE additionally offers a free app, timologio. The state for a time incentivised voluntary adoption with tax benefits.

History — accreditation and incentives

From the 2020 myDATA framework, AADE envisaged that third-party providers could issue and transmit invoices on behalf of businesses. In parallel it made timologio available, a free app for the smallest players. Above all, to kick-start adoption before any mandate, the state deployed tax incentives: accelerated depreciation of related equipment, a shorter tax statute of limitations, faster VAT-refund processing. A "carrot" before the mandate's "stick".

text provider-timeline.txt

2020       | myDATA framework (A.1138/2020). From the outset AADE envisages a
           | model where SERVICE providers can issue and transmit invoices on
           | behalf of businesses.
           |
2020-2021  | AADE's free "timologio" app goes live for SMEs / sole traders:
           | invoice issuance + myDATA reporting without an ERP. First private
           | paroxoi accredited.
           |
2021-2022  | INCENTIVES to push voluntary adoption of e-invoicing via accredited
           | provider: accelerated depreciation of equipment, shorter statute of
           | limitations for tax, faster refund processing. (Dedicated A. framework.)
           |
2023-2024  | The provider model becomes the rail of the B2G mandate: the invoice
           | is SEALED by the paroxos (provider-cleared), timestamped, transmitted
           | to the recipient and to myDATA.
           |
2025-2026  | B2B shift: the same accredited-provider network carries the B2B
           | obligation. Provider-cleared becomes the common architecture.

Governance — AADE accreditation

AADE accredits the providers: it sets the technical requirements (seal, timestamp, formats, myDATA interfaces), assesses applications and maintains the registry of authorised paroxoi. An accredited provider is liable for the integrity and transmission of the invoices it processes. The framework is set by AADE A. decisions, published in the Government Gazette (FEK), defining accreditation conditions and provider obligations.

Schema — provider-cleared + timologio

Two routes coexist: the accredited provider (provider-cleared) and AADE's timologio app. The difference is which third party seals and transmits:

text provider-flow.txt

"Provider-cleared" architecture (accredited provider)
=====================================================
Issuing business
   |  invoice data (ERP, timologio, portal)
   v
+--------------------------------------+
|  Paroxos ilektronikis timologisis    |
|  (provider ACCREDITED by AADE)       |
|  1. assigns numbering/marking        |
|  2. SEALS the invoice (security)     |
|  3. timestamps                       |
|  4. transmits to the recipient       |
|  5. transmits the summary to myDATA  |
+--------------------------------------+
   |                        |
   v                        v
Recipient              AADE / myDATA
(B2B customer          (electronic books)
 or B2G body)            -> MARK returned

"timologio" app (AADE's free alternative)
=========================================
  - aimed at SMEs / sole traders without an ERP
  - online invoice issuance
  - automatic myDATA reporting
  - not a third-party provider: it is AADE itself

Key distinction:
  provider-cleared = seal + transport by an accredited third party
  timologio        = direct entry on AADE's own tool

Provider model vs state platform

Dimension	Greece (provider-cleared)	Italy / Poland (state-cleared)
Who seals	Accredited private provider	State platform (SdI / KSeF)
State's role	Accredits + receives the summary (myDATA)	Issues the number, routes the invoice
Competition	Provider market	Public technical monopoly
Free SME tool	timologio (AADE)	Dedicated public portals
Ramp-up	Fast (private ecosystem)	Depends on the platform

Adoption — incentives and shift

Incentive phase: tax benefits for businesses voluntarily adopting e-invoicing via accredited provider (depreciation, statute of limitations, refunds).
timologio: mass adoption on the SME / sole-trader side thanks to AADE's free tool.
B2G shift: accredited providers become the mandatory channel for invoicing the public sector.
B2B shift: the same network carries the 2025-2026 B2B mandate — incentive gives way to obligation.

Common pitfalls

Non-accredited provider. Only paroxoi on the AADE registry can validly seal and report to myDATA — verify accreditation.
Confusing timologio and a third-party provider. timologio is AADE's own tool, not a paroxos; the functional scope differs.
Assuming incentives are permanent. The tax benefits were transitional to kick-start adoption; in the mandate era, the obligation prevails.
Neglecting provider liability. The seal commits the paroxos, but the issuer remains responsible for the tax content (classification, AFM).
Not retaining the MARK. Even under provider-cleared, it is the MARK returned by myDATA that is authoritative in an audit.

Foundations

Standards

Flagship messages

Tools