Greece: E-Transport Reporting Obligation Deferred Once More
On April 1, 2025, the Independent Authority for Public Revenue (AADE) officially announced an extension of the compliance deadlines for the electronic transport data submission framework. The obligation will be rolled out in two phases—A and B (formerly referred to as phases one and two)—each with separate implementation timelines for voluntary and mandatory submission.
Phase A: Issuance and Transmission of Consignment Notes
Phase A focuses on issuing and submitting consignment notes to the myDATA platform. The rollout is structured in two periods:
First Period
- Voluntary until June 1, 2025: During this time, specific taxpayers can choose to submit digital goods movement data to myDATA. This applies to entities with annual revenues exceeding €200,000, excluding:
- Entities with gross revenues above EUR 5,000,000 that are subsidiaries of foreign companies and use their parent company’s ERP system
- Businesses involved in the distribution of pharmaceuticals, medical supplies, energy products, construction materials, and related goods, regardless of their turnover
- Mandatory from June 2, 2025: Submission becomes obligatory for these taxpayers.
Second Period
- Voluntary until November 30, 2025: All remaining taxpayers not covered in the first group may optionally transmit their digital monitoring data to myDATA.
- Mandatory from December 1, 2025: Submission becomes obligatory for these taxpayers.
Phase B: Monitoring of Movement, Transshipment, and Delivery
The second phase introduces obligations for the digital monitoring of the movement, transfer, and delivery of goods via the myDATA platform. This stage applies to all entities subject to myDATA obligations, regardless of size or sector.
- Voluntary submission from August 1 to November 30, 2025.
- Mandatory submission begins on December 1, 2025, for all affected taxpayers.
Details on the obligation can be found in A.1052/2025 (available in Greek).
There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.
