Greece: Second Phase of Digital Delivery Note
(Ψηφιακό Δελτίο Αποστολής) Postponed to 2026

The Greek Ministry of National Economy and Finance (ΥΠΕΘΟ) and the Independent Authority for Public Revenue (ΑΑΔΕ) have announced a deferral of the second phase of the Digital Delivery Note system, providing additional time for businesses to adapt, and expanded the list of exempted activities
DT_29.10.2025.

Updated Timeline

• December 1, 2025 – April 30, 2026:

Voluntary transmission of delivery data to the myDATA platform.
From May 1, 2026 onwards:
Mandatory data transmission for all businesses.
Note: From December 1, 2025, companies not yet enrolled must comply with the first phase obligations for digital issuance and reporting.

Implementation Phases

• Phase A: Digital issuance of transport documents and data transmission to myDATA, with recipient notification.
• Phase B: Digital tracking of loading, unloading, reception, qualitative and quantitative checks, and other logistics processes.

Expanded Exemptions

New exemptions broaden coverage for certain sectors:

Spare Parts & Networks:
Exemption now includes repairs and maintenance of networks (e.g., water, electricity, highways) in addition to facility maintenance.

Mining & Ceramics:
Industrial minerals and producers of ceramic bricks and tiles are added to the exemption list.

Education:
Includes free textbook distribution to public primary and secondary schools.

Press:
Covers deliveries to and from newspaper sellers, in addition to postal and subscriber distribution.

Retail & Couriers:
Retailers sending goods via postal or courier services can meet their obligation by attaching the retail receipt visibly on the package.

https://www.aade.gr/sites/default/files/2025-10/DT_29.10.2025..pdf