In Greece, the implementation of the e-delivery obligation is on its way, aiming to enhance business transparency and simplify transactions. This initiative, announced by the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE), introduces a digital consignment note system via the myDATA platform to monitor goods’ movement in real time.
The regulation applies initially to companies with gross revenues exceeding €200,000 and those in specific sectors such as energy, pharmaceuticals, building materials, and olive oil production. Eventually, all companies will be included.
The process is divided into two phases: Phase I involves issuing documents, transmitting data to myDATA, and using QR codes for transaction verification. Phase II focuses on digitally monitoring goods’ movement, receipt verification, and quality control through QR code scanning.
For companies in the first period, implementation of Phase I is optional until November 30, 2024, and mandatory from December 1, 2024, while for those in the second period, it becomes mandatory from April 1, 2025. Phase II is optional from December 1, 2024, to March 31, 2025, and mandatory thereafter. From January 1, 2026, public entities must also comply.
Exemptions are granted to certain groups, such as farmers with special VAT status and small transactions. Deputy Minister Christos Dimas and AADE Governor Giorgos Pitsilis emphasized that this digital transition will combat tax evasion, enhance transparency, and promote fair competition by using advanced digital tools.
