- The Greek tax authority has issued Decision 1047/2025, amending Decision 1123/2024 to enhance the e-transport framework by refining terminology, document types, field requirements, and the phased implementation of digital inventory tracking, effective from April 1, 2025.
- Key amendments include the standardization of terminology (replacing “goods” with “inventory”), the introduction of specific document types for inventory movements, and the mandatory use of QR codes for certain document types, as well as adjustments to XML field requirements.
- The updated framework clarifies compliance processes, supports the myDATA reporting system, and establishes two implementation phases, with Phase 1 set for April 1, 2025, and Phase 2 for October 1, 2025, while also providing a new operational guide to assist taxpayers in adapting to the changes.
Source Sovos
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