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Greece Delays Phase B of myDATA Digital Delivery Note to October 2026

Administrative NewsSaturday, May 9, 2026

Greece's Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) have jointly postponed the start of Phase B of the mandatory digital monitoring of goods movement, giving all businesses additional time to meet their obligations under the myDATA framework.

The decision was signed jointly by Deputy Minister Giorgos Kotsirasand and AADE Governor Giorgos Pitsilis and published on 30 April 2026 as Ministerial Decision A.1094/2026.

What Is Being Delayed

Phase B of the Digital Delivery Note (Ψηφιακό Δελτίο Αποστολής) adds a full layer of digital traceability on top of Phase A, which has been mandatory since 1 December 2025. Where Phase A required businesses to issue movement documents digitally and transmit them to myDATA at the start of a shipment, Phase B extends obligations to the entire lifecycle of a goods movement — loading, transshipment, receipt, and quantitative and qualitative control.

Phase B was most recently scheduled to begin on 1 May 2026 (itself a postponement from an earlier December 2025 deadline). It has now been restructured into two separate sub-phases.

New Timeline

From 12 October 2026: Loading, transshipment, and receipt procedures for the digital monitoring and traceability of goods movements become mandatory, along with transmission of quantitative and qualitative control data.

From 1 January 2027: Unified item classification under the Combined Nomenclature (TARIC) becomes mandatory across electronic delivery documents.

Until each sub-obligation's start date, voluntary transmission of the relevant Phase B data to myDATA remains available.

Olive-Growing Farmers

The press release includes a specific provision for olive-growing farmers: their Phase B obligation is also deferred to 12 October 2026. This applies on condition that olive mills issue a quantitative receipt document upon delivery of olives, and only to producers not already in scope under the first implementation phase (Phase A).

Phase A Remains in Force

Phase A obligations are unaffected. Since 1 December 2025, all in-scope businesses have been required to issue digital movement documents and transmit Phase A data to myDATA. The Phase A scope covers businesses with gross revenues exceeding €200,000 in tax year 2022, as well as certain sectors regardless of turnover — including wholesale pharmaceuticals, energy and fuels, construction materials, and olive oil.

Mobile App Update

The official announcement noted that an updated version of the myDATAapp mobile application would be available within days, incorporating QR code scanning and document receipt functionality for Phase B, alongside the Phase B features of the timologio application version 2.0.0.

Prepared byMediterranean VAT Review Team
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CountryGreeceUnionEuropean UnionRegionEurope