On 12 March 2025, Greece’s Independent Authority for Public Revenue (AADE) and the Ministry of National Economy and Finance published Decision A.1046/2025, amending the scope and requirements of the country’s e-transport document framework.
The mandatory e-transport framework, introduced in 2024, requires taxpayers to submit transport data to the myDATA platform and obtain authorization from the tax authority (MARK) before the start of transportation.
The key changes introduced by the new decision include:
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Reduced Scope of Taxpayers under the First Deadline
The first group of taxpayers required to comply by 1 April 2025, remains unchanged: entities subject to myDATA with gross revenue exceeding €200,000 in 2022.
However, the second group subject to the April deadline has been narrowed. Greek entities must comply if they operate in the sectors of energy products (fuels), pharmaceutical products and medical consumables, or construction and related materials, and if their primary business activity (i.e., the Activity Code Number – K.A.D. – with the highest gross revenue in 2022) falls within one of the following categories:
· 46.46 – Wholesale of pharmaceutical products
· 46.71 – Wholesale trade of solid, liquid, and gaseous fuels and related products
· 46.73 – Wholesale trade of timber, building materials, and sanitary ware
With the new decision, the list of applicable K.A.D. codes has been significantly reduced. Additionally, entities such as those operating in the production, packaging, and trade of olive fruit and olive oil, are now required to comply by 1 October 2025, rather than 1 April 2025.
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New Exemptions
The revised legislation expands exemptions from the myDATA e-transport requirement. The following additional categories of movements are now excluded from the obligation:
· Transport in the event of transfer of an entity’s business establishment.
· Transport of fixed assets, if not for sale, and the transfer of spare parts between business locations, if not for trade and used only for repair to own facilities.
· Movement of stocks within the same facility or between business locations up to 10 km apart.
· Transport of raw quarry materials (sand, gravel, etc.) by construction companies for their own projects; of minerals between construction sites or from sites to storage, processing, or unloading areas by mining companies; or of stone, gravel, clay, and similar materials moved by certain producers from extraction sites to processing facilities.
· Distribution of university textbooks to students, if tracked electronically via the “Eudoxus” system.
· Retail sales, if they include a sales document, except when sent via courier or postal services or if Involving fuel and energy products, which must still comply with digital transport document rules under Decision A.1060/2021.
· Delivery of newspapers and magazines to postal companies or directly to subscribers by publishers and distributors.
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Stricter Submission Deadlines
Tighter deadlines for the submission of transport data to myDATA in case of discrepancies and cross-border acquisitions have been introduced:
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Businesses must now report discrepancies (excess or missing stock) within five days, down from 15 days.
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Imports and intra-EU acquisitions must be reported within five (5) days of receipt, replacing the previous end-of-month deadline.
Next Steps for Businesses
While the taxpayer scope of the first group was reduced, the overall rollout schedule for the e-transport framework remains unchanged:
· 1 April 2025: entities under myDATA obligations with gross revenues above €200,000, and those involved in the movement of pharmaceuticals and medical consumables, energy products, and construction and related materials (following the updated criteria).
· 1 October 2025: all other entities under myDATA obligations.
Companies under myDATA should review these changes carefully and determine their obligations under the revised rules. Compliance with the myDATA e-transport framework will require updating internal processes, gathering accurate data, and implementing necessary systems to ensure timely submission.
To learn more about Greece myDATA obligations, access our Sovos myDATA webpage.
