A joint decision by Deputy Minister of National Economy & Finance, Giorgos Kotsiras, and AADE Governor, Giorgos Pitsilis, has extended the implementation timeline for Phase B of the Digital Delivery Note for all businesses in Greece.
Key Updates: Voluntary Data Submission:
- From December 1, 2025 to April 30, 2026, businesses may voluntarily transmit delivery note data to the myDATA platform.
- Mandatory Data Submission:
Starting May 1, 2026, data transmission becomes mandatory.
New Exemptions Introduced:
The following categories are now exempt from the obligation to issue a digital delivery note:
- Spare parts for maintenance and repair of networks (e.g., water supply, sewage, electricity, highways).
- Industrial minerals and ceramic products (e.g., bricks, tiles).
- Free educational books distributed to public schools.
- Printed materials transported to and from newspaper vendors.
- Retail businesses using postal services can fulfill the obligation by attaching the retail receipt to the package.
This decision aims to ease the transition for businesses adapting to new digital reporting requirements.
Source Taxheaven
Greece postpones Phase B of E-transport to May 1, 2026
- Postponement of Phase B: The Independent Authority for Public Revenue (AADE) has announced a five-month delay in the mandatory implementation of Phase B of the Digital Delivery Note, moving the deadline from December 1, 2025, to May 1, 2026.
- Implementation Timeline: Phase A remains unchanged, requiring digital issuance and transmission of documents for certain taxpayers starting June 2, 2025, and for the remaining taxpayers from December 1, 2025. Phase B will involve mandatory procedures for digital monitoring of circulation starting May 1, 2026, following a voluntary transmission period from December 1, 2025, to April 30, 2026.
- Expanded Exemptions: AADE has broadened exemptions from the digital dispatch note requirement to include specific sectors, with further details available in their official press release.
Source Pagero
Further details about these exemptions are available in the official press release published in Greek.
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