Greece: Implementation of electronic delivery notes and digital tracking of goods shipment

The Greek Ministry of Finance and the Independent Authority for Public Revenue issued Decisions A. 1122/2024 and Α. 1123/2024 for the implementation of electronic delivery notes and digital tracking of goods shipment.

Decision A. 1122/2024 - Outlines the extent of application, exceptions and transmission timeframe of the relevant obligations, and stipulates the implementation of the electronic delivery note, divided in two phases as follows:

• Phase I: Involves the issuance of e-delivery documents, the transmission of data to the myDATA platform through the notification of the delivery recipient, as well as the digital monitoring of the shipment through the scanning of the two-dimensional bar code (QR code).
• Phase II: (Mandatory as of April 1, 2025) Deals with the digital monitoring of the shipment, the reporting of the goods’ receipt through the scanning of the QR code located on each domestic shipping document, en route transloading, as well as the quantitative and qualitative control by the recipient. Moreover, the transmission of the nomenclature of the goods transported, as described in the EU Customs Tariff, becomes mandatory.

Decision A. 1123/2024 - Focuses on the technical specifications, setting a standard uniform reporting format. The decisions also list the acceptable transmission channels to report the above transactions in the myDATA platform (i.e., ERP middleware, e-invoicing service providers, free online invoicing platform made available by the Greek tax administration titled “timologio”).

Read a September 2024 report prepared by the KPMG member firm in Greece