The Greek Tax Authority (Independent Authority for Public Revenue, IAPR) has announced the postponement of the obligation to transmit transport document data to the myDATA platform in real time. This was set to become mandatory from 1 Dec 2024 for the first impacted groups.
The newly announced deadlines are as follows:
Phase 1 Features and Requirements
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Until 31 March 2025: Optional for Groups 1A and 1B
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1 April 2025: Mandatory for Groups 1A and 1B
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Until 30 September 2025: Optional for Group 2
Phase 2 Features and Requirements (full system implementation)
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1 May 2025 – 30 September 2025: Optional for Groups 1A, 1B, and 2
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1 October 2025: Mandatory for all Groups
The applicable Groups are the following:
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Group 1A: Entities subject to myDATA with gross revenue above 200K Euros in 2022.
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Group 1B: Entities subject to myDATA who, regardless of gross revenue, operate in the fields of energy, pharmaceuticals and medical supplies, construction materials, or olive oil production and trade with main gross revenue activity in 2022, under the specific categories of the Activity Code Number (K.A.D.).
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Group 2: All other taxpayers subject to myDATA obligations.
Following this postponement, taxpayers under the myDATA e-audit obligation will have extra time to prepare for the Greek e-transport framework mandate.
