Greece’s Independent Authority for Public Revenue (AADE) has issued Circular Ε.2030/2025 clarifying the application of Ministerial Decision A.1123/2024 on the e-transport framework. The circular confirms when a e-transport document is required and who must issue it.
Key clarifications include:
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Obligation applies to all entities that move inventory (senders, carriers, and third-party senders)
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Issuer responsibilities clarified across common transport scenarios
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Exemptions for non-commercial movements, fixed assets, and waste
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Rules for courier deliveries, fuel sales, and customs shipments
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Manual transport documents allowed in case of system failure, with next-day reporting
Penalties and Proposed Changes
The circular specifies when existing penalties apply under current law.
Under Law 5104/2024 (Art. 57 par. 13), non-compliance with e-transport obligations triggers fines of:
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500 EUR for single-entry bookkeeping entities
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1,000 EUR for double-entry entities
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Repeated violations are subject to higher fines under Art. 67.
Draft law on “National Customs Code and other provisions – Pension provisions” (Art. 213) proposes tenfold increases: 5,000 EUR for single-entry and 10,000 EUR for double-entry.
This development underlines the importance of timely compliance with e-transport document requirements and businesses should prepare for stricter enforcement if the proposal is adopted.
To learn more about Greece myDATA obligations, access our Sovos myDATA webpage.
