Update 17/10/2026: With decisions A.1197 and A.1198/30.09.2026 the dates changed again. Phase B of the digital movement of goods starts for all businesses on 1/1/2027 and uniform item coding (TARIC) on 1/1/2028. Full guide: Greek Digital Delivery Note 2027: what Phase B changes.
Decision A.1094/2026 on the postponement of Phase B of the digital delivery note has been published in the Government Gazette.
The postponement was confirmed by decision A.1094/2026 (Gazette B’, 30/04/2026), which amends A.1122/2024
Phase B of the Digital Delivery Note does not start on 1 May 2026. The new dates are 12/10/2026 and 1/1/2027, depending on the obligation.
By joint decision of the Deputy Minister of National Economy & Finance and the Governor of AADE, the start dates of Phase B of the digital tracking of inventory movements are postponed. Implementation takes place in two separate stages.
New implementation timeline
1/12/2025 (already in force): Phase A — mandatory digital issuance of movement documents and transmission to myDATA
12/10/2026: Phase B (stage 1) — activation of the loading, transshipment and receipt procedures, as well as transmission of quantity and quality check data
1/1/2027: Phase B (stage 2) — application of Uniform Item Coding according to the Combined Nomenclature (TARIC)
Reminder: Phase A has applied since 1/12/2025. The obligation to issue movement documents digitally and transmit them to myDATA is already fully in force.
Like every new system, it will take time to adjust. We are at your disposal for any questions that arise.
This article is for information purposes only and does not replace specialised professional advice.
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