Cash register or provider? What applies to a food business in Greece
For owners of cafés, restaurants and take away shops in Greece who are opening a shop or changing their till. It describes the situation as of 13 October 2026.
Last updated: 13 October 2026
Two ways to issue receipts
A food business in Greece can issue its retail receipts in one of two ways:
- With a fiscal cash register (ΦΗΜ). A device in the shop issues the receipt. For businesses with table service there are special types, known in Greek as ΦΗΜΑΣ, ΦΤΜ and ΑΔΗΜΕ Εστιατορίου.
- Through an electronic invoicing provider. The shop’s software issues the documents electronically through a certified provider, which sends them to myDATA, the tax authority’s platform. Providers currently fall under decision A.1112/2025.
AADE, the Greek tax authority, states clearly that retail receipts can be issued through a provider instead of a cash register.
What applies to table service
Since 1 August 2024, food businesses that serve customers at tables must use one of the two (decision A.1105/2024):
- a restaurant cash register (ΦΗΜΑΣ, ΦΤΜ or ΑΔΗΜΕ Εστιατορίου), or
- an electronic invoicing provider.
If the shop has no tables, a take away for example, it doesn’t issue order slips.
The differences in practice
| Restaurant cash register | Provider | |
|---|---|---|
| Where the receipt is issued | On the device in the shop | Electronically, through the provider |
| Open tables | Through the cash register’s own procedure | With a “Restaurant Order Slip” in myDATA |
| Link with the card terminals | With AADE’s protocol for cash registers | With AADE’s protocol for ERP software and providers |
| Invoices to businesses | See the next section | Electronically, through the provider |
For the order slip and linking the card terminals, see the guide Card terminal integration and order slips.
What changes with mandatory e-invoicing
Under decision A.1128/2025, invoices between businesses must be issued electronically, either through a provider or with AADE’s free apps (timologio and myDATAapp). It comes in over two periods:
- Businesses with revenue above €1,000,000 in 2023: from 2 March 2026.
- All other businesses: from 2 November 2026.
This affects food businesses in two ways. First, when you invoice another business, for example a company that orders food for its office. Second, when you receive invoices from your suppliers, which will also arrive electronically.
What to ask your accountant
- Can I issue all my documents through a provider, or do I also need a cash register?
- Which period of mandatory e-invoicing do I fall into?
- Can invoices to businesses still be issued from the cash register?
How Flow does it
Flow issues receipts, invoices, credit notes and order slips through the provider Oxygen and sends them to myDATA. If a document doesn’t go through, it sends it again on its own. The cost of Oxygen is included in Flow’s monthly price, so you don’t need a cash register.
Sources
Most of the sources are in Greek.
- AADE, Documents issued by businesses
- AADE, Decision A.1105/2024 on table service, and the press release of 8 July 2024
- AADE, Decision A.1112/2025 on providers
- AADE, Decision A.1128/2025 and the press release of 16 September 2025 on e-invoicing
- AADE, press release of 17 February 2026 and press release of 30 September 2026 on the dates
This guide is for information only and doesn’t replace advice from your accountant.