Tax Updates: December 3rd 2024

We would like to inform you that the Greek Ministry of Finance and Independent Authority for Public Revenue (“IAPR”) issued the Decision A.1174/2024 introducing extension on the deadlines for the implementation of electronic delivery notes and digital tracking of shipments. More specifically:

Phase A becomes mandatory as of April 1, 2025 for businesses with FY2022 gross revenues exceeding EUR 200 000 or mainly operating in specific sectors (i.e. fueling /energy, pharmaceutical, medical consumables, construction materials, olive oil production etc.). Said phase involves issuing of e-delivery documents, real time reporting to tax platform (myDATA) and the digital monitoring of the shipment by scanning the QR code. In summary:

• The issuer of the shipping document transmits in real time the data of the delivery document to myDATA and receives a QR code that should be printed on the transportation document.
• The details of the delivery can be verified by scanning the 2-dimensional bar code (QR code) located on each domestic transportation document.

Phase B becomes mandatory as of October 1, 2025 for all domestic businesses, and additionally deals with the digital monitoring of the deliveries, the reporting of the goods receipt by scanning the QR code located on each domestic shipping document, en-route transloading as well as the quantitative and qualitative control by the recipient. In summary:

• Τhe transmission of nomenclature of the goods transported, as described in the EU customs tariff, becomes mandatory.
• In case of purchases from foreign vendors, the recipient of the delivery document transmits by the 20^th day of the month following the date of the purchase invoice or the goods receipt document.
• In the event of quantity difference in warehouse incoming loads (surplus or deficit) this is reportable within 15 days from the shipping date