The Greek authorities have published the awaited legislation (A. 1122 and 1123 of 2024) requiring taxpayers to submit domestic and cross-border transport document data to the myDATA platform in real-time and to obtain tax authority approval before the start of transportation. Transmission of transport document data has been possible via myDATA, but timelines have now been clarified.
The objective of this new legislation is to establish mandatory deadlines for transport data submission to myDATA, define the taxpayer scope, specify the full set of required data, and clarify other details of the framework. Full implementation of the framework will enable real-time monitoring of goods in transit during their transportation.
Taxpayers will be required to submit transport document data to the myDATA platform and obtain an approval (called M.A.R.K.). Based on this approval, they must apply a QR Code to the transport documents. The QR Code may be used to document the transportation process from start to finish.
The method and procedure for submitting transport document data will be the same as those already in place for myDATA, using the XML format and the available transmission channels: a) Accredited E-invoicing Service Providers, b) ERP systems connected to the tax authority, or c) the Invoice Issuance and Transmission Application “timologio”.
The roll-out will be carried out gradually, with different taxpayer groups and in two phases.
Phases
The digital monitoring of the transportation of goods will be implemented in two phases, with different features and data submission requirements becoming active in each phase.
- Phase 1: The system will activate the issuance and transmission of transport document data to myDATA, as well as the notification of the recipient, facilitated by the myDATA platform.
- Phase 2: All system features will be activated, enabling real-time monitoring of goods during transportation. To comply with Phase 2, taxpayers will be required to submit all transport data content listed in the legislation, in accordance with the myDATA technical specifications.
Main Deadlines
- 1 December 2024: first mandatory deadline covering the first two groups of obliged taxpayers (those whose gross revenue exceeded EUR200K based on their 2022 income tax return and those operating in certain fields, such as fuels, pharmaceuticals, construction materials, or olive oil production as their main activity).
- 1 April 2025: all other taxpayers under the myDATA must comply.
- 1 January 2026: government entities will also be included in the obligation, finalizing full implementation of the system.
