Published: 6 May 2026
Greece’s e-Delivery Notes system, part of the broader myDATA digital reporting framework governed by AADE, introduces the digital issuance and reporting of transport documents for the movement of goods. The system is designed to provide real-time visibility into inventory movements and strengthen tax oversight. Phase A, which has already been in force since December 2025, focuses on the digital issuance and transmission of transport documents to myDATA, establishing the baseline for structured reporting of goods movements.
Phase B, initially expected earlier in 2026, significantly expands the scope by introducing event-based reporting, requiring businesses to report loading, transport, and delivery events in real or near real time. However, according to an official announcement published by AADE on 30 April 2026, the implementation of Phase B has now been postponed and redesigned as a phased rollout.
Under the updated timeline, Phase B will commence on 12 October 2026, marking the start of real-time monitoring obligations for inventory movements. A second step will follow on 1 January 2027, when additional requirements such as TARIC-based product classification become mandatory. Until these obligations take effect, businesses may continue submitting relevant data to myDATA on a voluntary basis.
