
29 August 2024
Who is obliged to issue digital delivery notes?
All entities subject to the provisions of the Greek Accounting Standards (Greek GAAP) are obliged to digitally issue the documents for the delivery of goods and transmit the relevant data to the myDATA platform, both for domestic and international deliveries, regardless of the means of transport.
What are the application periods of the obligation to digitally monitor the transportation of goods?
The digital monitoring of the transportation of goods will be implemented in two periods:
- First period: It is applied by the entities whose gross income of the tax year 2022, according to the filed income tax return, exceeded €200,000, or, regardless of the amount of gross income, by the entities that are active in the sectors of fuels, pharmaceutical products and medical consumables, building and related materials, as well as the production, standardization and marketing of olives and olive oil, in accordance with the relevant activity codes (KADs) listed in decision A.1122/2024.
- Second period: It is applied by all entities subject to the provisions of the Greek GAAP.
Are there any exemptions from the obligation to issue a digital delivery note?
The following cases do not fall under the obligation to issue a digital delivery note:
- the trading of goods by individuals, who, opportunistically and as a side job, sell products, as long as these transactions in total do not exceed the amount of €10,000 per year, as well as by farmers under the special VAT regime. In this case, the delivery note is issued by the consignee (liable entity).
- the trading of goods, the disposal of which is carried out through a continuous flow network (e.g., natural gas, electricity, etc.).
- the handling by technicians of the necessary tools and machines for the execution and completion of their tasks.
- deliveries carried out by funeral parlors and related to the scope of their work with their specially modified cars.
- the transfer of fixed assets and other mobile equipment of any kind, in case of transfer of the entity’s business establishment.
When is the digital delivery notes data transmitted by the issuer?
The digital delivery note, whether it is a combined value and transportation document or a separate transportation document, is issued by the liable persons in real time and before the start of transportation of the goods.
In the case of an obligation to issue a digital delivery note upon receipt of the goods, the transmission also takes place in real time upon receipt of the goods.
To the extent that deficits or surpluses are detected upon receipt of the goods, the relevant discrepancies are transmitted to the MyDATA platform within 15 days from the date of their transportation.
When is the digital delivery notes data transmitted by the recipient?
The acceptance of the receipt of goods by a domestic issuer is carried out by scanning the QR code of the transportation documents, in real time corresponding to the time of completion of the receipt of the goods.
In the case of receipt of goods from a foreign issuer, the recipient transmits to the myDATA platform debit types of value and transportation documents by the 20th day of the following month from the date of issuance of the relevant transportation of goods documents.
Finally, the entities that receive goods in the case of transshipments by scanning the QR code of the transshipment documents and act as the associated VAT number of each transshipment, transmit the relevant data to the myDATA platform in real time corresponding to the completion time of the transshipment of the goods.
What is the timeframe for the implementation of the digital delivery note?
- Liable entities of the first period: Until 30/11/2024, the data of the digital monitoring of the transportation of goods is transmitted optionally and from 01/12/2024 onwards, on a mandatory basis.
- Liable entities of the second period: Until 31/03/2025, the data of the digital monitoring of the transportation of goods is transmitted optionally and from 01/04/2025 onwards, on a mandatory basis.
From 01/01/2026 onwards, the State, the Regions, the Municipalities, and other legal entities under public law must transmit the data of the digital monitoring of the transportation of goods for the activities or operations which they carry out as public authority.
How is delivery notes data transmitted to the myDATA platform?
Delivery notes data is transmitted to the myDATA platform with the types of documents, the method and the format specified in decision A.1123/2024, according to the following course of actions:
- Issuance of transportation documents.
- Transmission of transportation documents data to the myDATA platform and simultaneous notification of the recipient.
- Commencement of transportation of goods and digital monitoring thereof.
- Completion of delivery with receipt of the digital documents and the goods.
- Completion of the process by carrying out quantitative and qualitative control of the goods received and transmitting any discrepancies.