Circular Ε.2030/2025 on E-Transport Framework by Greece’s AADE
- Broad Obligation for E-Transport Documents: The circular mandates that all entities involved in moving inventory—including senders, carriers, and third-party senders—must issue e-transport documents, with detailed responsibilities outlined for various common transport scenarios.
- Exemptions and Manual Documentation: Exemptions from e-transport document requirements apply to non-commercial movements, fixed assets, and waste. Additionally, manual transport documents are permitted during system failures, provided that reports are submitted the following day.
- Penalties and Proposed Increases: Non-compliance with e-transport obligations can result in fines of €500 for single-entry bookkeeping entities and €1,000 for double-entry entities. Proposed legislative changes may significantly increase these penalties to €5,000 and €10,000, respectively, emphasizing the need for timely compliance with e-transport requirements.
Importance of This Guidance
This circular highlights the necessity for businesses to understand and adhere to the e-transport documentation requirements to avoid penalties and prepare for potential stricter enforcement in the future.
Source Sovos
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- Entities Required to Issue Digital Documents: The tax authority’s circular specifies that the main parties involved in stock movement—such as the sender of inventories, third-party consignors or warehousemen, and inventory carriers—are obligated to issue digital stock movement documents and transmit data to the AADE’s myDATA platform.
- Scope and Exceptions: The regulations outlined in Annex A of Law 4308/2014 define which items require digital movement documentation, including those held for sale, in production, or used as materials. Exemptions apply for non-commercial movements, fixed assets not intended for sale, and certain service-related materials under special conditions.
- Penalties for Non-Compliance: Entities that fail to issue properly formatted digital movement documents face significant fines—€500 for single-entry accounting systems and €1,000 for double-entry systems—per tax audit, as stipulated under Law 5104/2024. Compliance with the specified formats and regulations is crucial to avoid penalties.
To learn more details, get information on conditions that apply, and read examples, access Circular E.2030 / 12-06-2025
Source Pagero
