The Independent Authority for Public Revenue (AADE) has announced a five-month postponement of Phase B of the Digital Delivery Note, moving the mandatory start date from December 1, 2025 to May 1, 2026. The decision, signed by the National Economy and Finance and AADE, aims to support businesses during their digital transition.
From December 1, 2025 to April 30, 2026, data transmission to the myDATA platform will be voluntary. Beginning May 1, 2026, it will become mandatory. Phase A, which started in June 2025, continues unchanged and covers the digital issuance and submission of transport documents marking the beginning of goods circulation and notifying the recipient.
Phase B introduces the digital monitoring of logistics processes, including loading, unloading, receipt, and quality or quantity control.
AADE has also broadened sector-based exemptions after discussions with the business community. Newly exempted categories include: maintenance parts for public networks, industrial minerals and ceramic manufacturers, free book distribution in public schools, and newspaper distribution between sellers and distributors.
Additionally, retail businesses using courier or postal services can fulfill their delivery note obligation by attaching the retail receipt visibly to the parcel.
This extension reflects Greece’s effort to ensure smooth integration into its national digital reporting framework while reducing administrative pressure on taxpayers.
