- Greece’s AADE has postponed Phase 2 of the digital goods movement monitoring regime, but Phase 1 obligations remain in force for in-scope businesses.
- Phase 2 will now be introduced in two steps: from 1 January 2027, digital monitoring of loading, transshipment, receipt and quantitative control data becomes mandatory; from 1 January 2028, businesses must use Unified Coding of Items under TARIC.
- Until each mandatory date, the corresponding Phase 2 data may still be transmitted voluntarily via myDATA.
- The revised timetable replaces the earlier April 2026 schedule, which had Phase 2 starting much earlier; the item-coding requirement has been deferred by one year.
- Mandatory digital issuance and transmission of goods movement documents under Phase 1 has applied since 1 December 2025 for businesses within scope, including certain domestic and international inventory movements.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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