Greece: Extended deadline for implementation of electronic delivery notes and digital tracking of goods shipment
First phase mandatory as of April 1, 2025, and second phase mandatory as of October 1, 2025
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December 3, 2024
The Greek Ministry of Finance and the Independent Authority for Public Revenue issued Decision A. 1174/2024 extending the deadline for implementation of electronic delivery (e-delivery) notes and digital tracking of goods shipment, which were introduced under Decisions A. 1122/2024 and Α. 1123/2024. Read TaxNewsFlash
- The first phase of implementation—involving the issuance of e-delivery documents, real time reporting to tax platform (myDATA), and the digital monitoring of the shipment by scanning the QR code—now becomes mandatory as of April 1, 2025, for businesses with FY2022 gross revenues exceeding €200,000 or operating in specific sectors (i.e., fuel/energy, pharmaceutical, medical consumables, construction materials, and olive oil production).
- The second phase of implementation—dealing with the digital monitoring of deliveries, reporting of goods receipt by scanning the QR code located on each domestic shipping document, en-route transloading, and quantitative and qualitative control by the recipient—now becomes mandatory as of October 1, 2025 (previously mandatory as of April 1, 2025) for all domestic businesses.
Read a December 2024 report prepared by the KPMG member firm in Greece