Published: 05 October 2026
The Greek Independent Authority for Public Revenue (AADE) has revised the implementation timeline for Phase 2 of the Digital Goods Movement / Digital Dispatch Note framework.
The update, announced on 30 September 2026, gives businesses additional time to prepare for the next stages of digital tracking and reporting of goods movements through myDATA.
What is already mandatory?
The existing Phase A requirements remain in force. Businesses within the scope of the rules are already required to:
- issue applicable goods movement documents digitally;
- transmit the required movement document data to myDATA;
- issue the digital delivery document before the movement of goods begins;
- ensure that the digital document accompanies or identifies the relevant goods movement.
The postponement therefore does not remove the existing Digital Dispatch Note obligations. Instead, it delays the additional operational and tracking requirements introduced under Phase 2.
Updated Phase 2 timeline:
- Phase B1 – 1 January 2027: Requirements covering loading, transshipment and receipt processes, digital tracking and traceability of goods movements, and quantitative control data will become mandatory.
- Phase B2 – 1 January 2028: The requirement for Unified Coding of Goods based on the Combined Nomenclature (TARIC) will become mandatory.
- Until the respective mandatory dates, businesses may transmit the relevant Phase 2 data on a voluntary basis.
Previous timeline:
- 12 October 2026 – Phase B1
- 1 January 2027 – TARIC-based coding
The revised schedule gives businesses additional preparation time for both the operational requirements of Phase B1 and the implementation of standardized TARIC-based product coding, while the existing digital goods movement requirements continue to apply.
