General information
The Tax Authority (Independent Authority for Public Revenue - AADE), together with the Greek Ministry of Economy and Finance, has announced a delay in the rollout of the second phase of the myDATA e-delivery reporting regime. Originally planned for May 1, 2026, the next phase will now begin in October 2026, giving businesses more time to adapt to the new digital logistics requirements.
Phased rollout timeline:
- December 1, 2025
Mandatory use begins for:
- Companies with revenues above €200,000 (based on 2022 data),
- Key sectors (pharmaceuticals, energy, construction materials, olive oil).
- October 1, 2026 (postponed phase)
Introduction of:
- Full digital tracking of goods movement,
- QR code scanning for shipments (loading and transshipment).
- January 1, 2027
- Implementation of CN (Combined Nomenclature) for item classification,
- Broader system expansion, including public sector involvement.
Features of the e-Delivery system:
- Introduction of electronic transport documents (e-CMR),
- Real-time tracking of shipment origin and destination,
- Reduced paperwork and administrative burden,
- Improved accuracy in delivery and billing processes.
The system will not apply to certain groups, including:
- Farmers under the special VAT regime,
- Individuals making occasional sales (non-business activity),
- Specific operational cases (e.g. continuous flow goods, technician tools, funeral services).
The delay provides additional preparation time for companies to align logistics systems with myDATA requirements. While the transition period allows optional compliance in some stages, businesses should prepare for full digital tracking obligations by 2027, as authorities continue to strengthen real-time reporting and supply chain transparency.
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