Regulatory Framework for Electronic Delivery in Greece Released
In 2024, Greece refined its regulatory framework for electronic delivery (e-delivery) through decisions by the Ministry of Finance and the Independent Authority of Public Revenues (IAPR), aiming to enhance implementation and interoperability.
E-delivery, initially introduced under Law 4308/2014, now requires businesses to issue and transmit e-delivery documents using myDATA ERP solutions or e-invoicing services.
The adoption of e-delivery occurs in two phases:
- Phase One (December 2024) mandates issuing and sending e-delivery documents via myDATA, including recipient notification using their VAT number.
- Phase Two (April 2025) requires monitoring goods in transit, reporting real-time changes, and verifying goods' quality and quantity.
Key regulations include the requirement to transmit e-delivery documents with a MARK and QR code from IAPR in real-time, and delivery must be completed within five days of issuing documents. Recipients must confirm delivery, report discrepancies within 15 days, and, for foreign deliveries, report them by the 20th of the following month.
Reporting obligations fall on the issuer or third-party logistics providers (3PL) managing deliveries. Greek recipients must report foreign deliveries not covered by foreign suppliers on myDATA. In phase one, the documents must include details such as issuer and recipient information, delivery dates, and goods data – expanded by transportation timing and VAT numbers in phase two.
Non-compliance can lead to fines ranging from EUR 100 to EUR 20,000 annually. This shift from paper to digital documentation enhances transparency and efficiency in tax reporting, necessitating businesses' timely and accurate data submission to avoid penalties.
