To help businesses comply with the obligations regarding the digital issuance of stock movement documents (delivery notes), the deadlines for the implementation of digital monitoring are being postponed. This is based on a joint decision by the Deputy Minister of National Economy & Finance, Giorgos Kotsiras, and the Head of the Independent Authority for Public Revenue (AADE), Giorgos Pitsilis. The new schedule is as follows:

Phase A (Basic Functions for Issuing and Transmitting Delivery Notes to myDATA)

Businesses in the First Implementation Period: Optional until 1/6/2025, Mandatory from 2/6/2025

• Until 1 June 2025, businesses required to comply in the first phase may optionally transmit digital goods movement data to the myDATA platform.
  (This includes businesses with turnover above €200,000, excluding entities with gross revenues exceeding €5,000,000, subsidiaries of foreign companies using the parent company’s ERP system, as well as businesses dealing with pharmaceuticals, medical supplies, energy products, and construction materials regardless of turnover.)
• For these businesses, Phase A becomes mandatory on 2 June 2025.

Businesses in the Second Implementation Period: Optional until 30/11/2025, Mandatory from 1/12/2025

• Until 30 November 2025, businesses in the second group (those not included in the first implementation period) may optionally transmit digital goods movement data to myDATA.
• For these businesses, Phase A becomes mandatory on 1 December 2025.

Phase B (Digital Tracking of Movement, Uploads, and Delivery of Goods)

For All Businesses: Optional from 1/8/2025 to 30/11/2025, Mandatory from 1/12/2025

• From 1 August to 30 November 2025, all obligated businesses may optionally transmit digital tracking data of goods movement to the myDATA platform.
• Starting 1 December 2025, the transmission of digital tracking data of goods movement to the myDATA platform becomes mandatory for all obligated businesses.