{"id":959,"date":"2026-05-01T12:42:55","date_gmt":"2026-05-01T09:42:55","guid":{"rendered":"https:\/\/upgradesolutions.gr\/?p=959"},"modified":"2026-10-17T18:17:42","modified_gmt":"2026-10-17T15:17:42","slug":"digital-delivery-note-phase-b-postponement","status":"publish","type":"post","link":"https:\/\/upgradesolutions.gr\/en\/digital-delivery-note-phase-b-postponement\/","title":{"rendered":"Phase B of the Greek Digital Delivery Note Postponed \u2014 New Implementation Dates"},"content":{"rendered":"\n<p><strong>Update 17\/10\/2026:<\/strong> 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 <strong>1\/1\/2027<\/strong> and uniform item coding (TARIC) on <strong>1\/1\/2028<\/strong>. Full guide: <a href=\"https:\/\/upgradesolutions.gr\/en\/digital-delivery-note-greece-2027\/\">Greek Digital Delivery Note 2027: what Phase B changes<\/a>.<\/p>\n\n\n\n<p><strong>Decision&nbsp;<\/strong><strong><a target=\"_blank\" href=\"https:\/\/www.taxheaven.gr\/circulars\/52717\/a-1094-2026\" rel=\"noreferrer noopener\">A.1094\/2026<\/a>&nbsp;<\/strong><strong>on the postponement of Phase B of the digital delivery note has been published in the Government Gazette.<\/strong><\/p>\n\n\n\n<p>The postponement was confirmed by decision <strong>A.1094\/2026<\/strong> (Gazette B&#8217;, 30\/04\/2026), which amends A.1122\/2024<\/p>\n\n\n\n<p>Phase B of the Digital Delivery Note <strong>does not start on 1 May 2026<\/strong>. The new dates are <strong>12\/10\/2026<\/strong> and <strong>1\/1\/2027<\/strong>, depending on the obligation.<\/p>\n\n\n\n<p>By joint decision of the Deputy Minister of National Economy &amp; 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">New implementation timeline<\/h2>\n\n\n\n<p>1\/12\/2025 (already in force): Phase A \u2014 mandatory digital issuance of movement documents and transmission to myDATA<\/p>\n\n\n\n<p>12\/10\/2026: Phase B (stage 1) \u2014 activation of the <strong>loading, transshipment and receipt<\/strong> procedures, as well as transmission of quantity and quality check data<\/p>\n\n\n\n<p>1\/1\/2027: Phase B (stage 2) \u2014 application of <strong>Uniform Item Coding<\/strong> according to the Combined Nomenclature (TARIC)<\/p>\n\n\n\n<p><strong>Reminder:<\/strong> 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.<\/p>\n\n\n\n<p>Like every new system, it will take time to adjust. We are at your disposal for any questions that arise.<\/p>\n\n\n\n<p><em>This article is for information purposes only and does not replace specialised professional advice.<\/em><\/p>\n\n\n\n<p><strong>Read also:<\/strong> <a href=\"https:\/\/upgradesolutions.gr\/en\/e-invoicing-greece-2-november-2026\/\">E-invoicing in Greece: what changes from 2 November 2026<\/a> \u00b7 <a href=\"https:\/\/upgradesolutions.gr\/en\/start-smart-guide-self-employed-greece\/\">Start Smart: Upgrade&#8217;s modern guide for new professionals starting now<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Greek Digital Delivery Note: Phase B starts for all businesses on 1\/1\/2027 and TARIC coding on 1\/1\/2028. See what applies.<\/p>\n","protected":false},"author":3,"featured_media":891,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Greek Digital Delivery Note Phase B Postponed (A.1094\/2026)<\/title>\n<meta name=\"description\" content=\"Greek Digital Delivery Note: Phase B starts for all businesses on 1\/1\/2027 and TARIC coding on 1\/1\/2028. 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