Greece sets Phase B of digital delivery notes for all businesses from 1 January 2027
This page records one dated change. For the rules in Greece as they stand today, see the Greece guide →
- Jurisdiction
- Greece
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 30 September 2026
- Effective
- 1 January 2027
- Authority
- Independent Authority for Public Revenue (AADE)
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
All Greek businesses that move stock, and olive-producing farmers outside the first-period entities.
Prepare stock-movement systems for Phase B digital delivery-note loading/receipt flows from 1 Jan 2027 and for TARIC product coding from 1 Jan 2028.
ERPReporting
Under the same joint decisions announced 30 September 2026, Phase B of digital stock-movement documents (digital delivery notes) applies to all businesses. From 1 January 2027 the loading, transshipment and receipt procedures for digital tracking of stock movements are activated, along with transmission of quantity-control data. From 1 January 2028 Unified Product Coding per the Combined Nomenclature (TARIC) applies. Voluntary transmission to myDATA remains possible until each obligation starts. For olive-producing farmers outside the first-period entities, Phase A obligations move to 1 January 2027, provided the olive mill issues a quantity-receipt note.
What changed in detail
Under the same joint decisions announced on 30 September 2026, Phase B of digital stock-movement documents (digital delivery notes) applies to all businesses.
From 1 January 2027, the loading, transshipment and receipt procedures for digital tracking of stock movements are activated, along with transmission of quantity-control data.
From 1 January 2028, Unified Product Coding per the Combined Nomenclature (TARIC) applies.
Voluntary transmission to myDATA remains possible until each obligation starts.
For olive-producing farmers outside the first-period entities, Phase A obligations move to 1 January 2027, provided the olive mill issues a quantity-receipt note.
What it means
Phase B adds loading, transshipment and receipt events to digital delivery notes, which is more than issuing the note. Systems need to support those events by 1 January 2027, and product coding by 1 January 2028.
Voluntary early transmission is allowed, so businesses can test before the obligation starts. Olive farmers outside the first-period entities have their own Phase A date of 1 January 2027, tied to the olive mill issuing a quantity-receipt note.
Proof
Από 1/1/2028 εφαρμόζεται η Ενιαία Κωδικοποίηση Ειδών, σύμφωνα με τη Συνδυασμένη Ονοματολογία (TARIC).From 1/1/2028 the Unified Product Coding according to the Combined Nomenclature (TARIC) applies.
Archived from the official distribution · ΑΑΔΕ / ΥΠΕΘΟΟ Δελτίο Τύπου 30.09.2026 · www.aade.gr