Greece E-Delivery Requirement Postponed to 1 April 2025
Greece implemented an e-delivery obligation, requiring resident senders and recipients to report goods' movement and arrival in myDATA. The obligation has been postponed to 1 April 2025 for the first phase.
E-delivery Requirement Introduction
As part of Greece’s move to modernize tax processes, the government has introduced a new e-delivery requirement for goods transported to or from Greece. This means businesses will need to issue electronic delivery documents and report transport details through the myDATA platform. The new rules will only affect businesses based in Greece.
The postponement annoucement can be found in here.
Key Phases of E-Delivery Implementation
The e-delivery requirement will be rolled out in two phases, with expanding scope and content over time.
Phase One: Starts 1 April 2025
From this date, e-delivery will be mandatory for businesses with annual revenue over EUR 200,000, as reported in their income tax return. The first phase was initially set to start by 1 December, 2024, but the Greek authorities delayed the mandate for a smoother implementation. It will also apply to companies in specific sectors, like energy, pharmaceuticals, and construction materials, regardless of their turnover.
During this phase, businesses must issue and send e-delivery documents to the myDATA platform. Upon submission, the platform will notify the recipient of the goods.
An eligible transport document must be submitted to myDATA, which will generate a MARK (approval code). Goods must be dispatched within five days after the e-delivery document is submitted.
Phase Two: Starts 1 October 2025
By this date, all other resident businesses will also need to comply with the e-delivery requirement in Greece.
In addition to issuing e-delivery documents, businesses will need to monitor the movement of goods, including loading, reloading, and any changes during transport. They must also track discrepancies in quantity or quality and ensure the recipient confirms receipt.
Greece has been effectively advancing tax digitalization through myDATA real time reporting obligation and B2G e-invoicing.
Who Must Report Transport Data in Greece
The responsibility for issuing and transmitting e-delivery documents depends on where the goods are dispatched from:
- If the goods are dispatched from the owners' facilities, then the owner must issue and report the delivery note to myDATA.
- If the goods are dispatched from the warehouse of a third-party logistics provider (3PL) who manages inventory and documents, the 3PL must report the data.
- Also, when goods are delivered by foreign suppliers not subject to myDATA, the Greek recipient must report the delivery information.
Greek businesses will need to ensure full compliance with real-time reporting and tracking of goods through the myDATA platform. The phased rollout gives businesses time to adjust their systems to meet these new requirements, which aim to enhance transparency and efficiency in Greece’s tax system.
Have a look at our overview of VAT rates in Greece.