The Greek Ministry of Economy and Finance and the Independent Authority for Public Revenue (IAPR) have announced a further postponement of the deadlines for the implementation of digital monitoring of inventory under transport, also known as the e-transport framework.
The original deadlines were set for 1 April 2025 and 1 October 2025, but have now been postponed.
New Deadlines:
Phase 1 – Basic Functions of Issuing and Submitting Transport Documents to myDATA
-
Until 1 June 2025: Optional for taxpayers with turnover above €200,000 (excluding entities with gross income exceeding €5,000,000 that are subsidiaries of foreign companies using the ERP system of the parent company) and enterprises distributing medicines, medical consumables, energy products, and construction-related materials (regardless of turnover).
-
From 2 June 2025: Mandatory for the taxpayers above.
-
Until 30 November 2025: Optional for all other taxpayers under the myDATA obligation.
-
From 1 December 2025: Mandatory for all other taxpayers under the myDATA obligation.
Phase 2 – Digital Monitoring of Movement, Transhipments, and Delivery of Inventory
-
From 1 August until 30 November 2025: Optional for all taxpayers under the myDATA obligation.
-
From 1 December 2025: Mandatory for all other taxpayers under the myDATA obligation.
This means that for taxpayers under the first obligated groups, Phase 1 becomes mandatory on 2 June 2025, and Phase 2 becomes mandatory on 1 December 2025.
For all other taxpayers under myDATA obligations who are not part of the first mandatory groups, Phases 1 and 2 of the e-transport framework become mandatory from 1 December 2025.
With this postponement, taxpayers subject to the myDATA obligation will have additional time to prepare for the full implementation of the Greek e-transport framework.
