Hatice Ozcan
Sep 11, 2024
Greece Refines and Expands E-Delivery Framework for 2024
In 2024, Greece made significant updates to its electronic delivery (e-delivery) system through new decisions by the Ministry of Finance and the Independent Authority of Public Revenues (IAPR). These updates clarified key aspects of the e-delivery process, offering detailed guidelines to ensure smoother implementation and better interoperability for businesses across the country.
E-delivery was originally introduced into Greek tax law in 2014 under Law 4308/2014, Article 5, and later expanded by Joint Decisions Α.1122/2024 and Α.1123/2024. This legal framework outlines how businesses must issue and transmit e-delivery documents via myDATA ERP solutions or e-invoicing service providers through the myDATA platform.
Two Phases of E-Delivery Adoption:
Phase One – 1 December 2024: Companies must issue and send e-delivery documents to myDATA, notifying the recipient using their VAT number.
Phase Two – 1 April 2025: Businesses will monitor goods in transit, report real-time changes, and verify the quality and quantity of goods.
Key aspects include real-time transmission of e-delivery documents with a MARK and QR code, timely reporting by recipients, and reporting of discrepancies within 15 days. Additionally, Greek recipients are responsible for reporting foreign deliveries by the 20th day of the following month.
Reporting Requirements:
E-delivery documents must be submitted to myDATA either by the issuer or a third-party logistics (3PL) provider managing inventory on behalf of the company.
Content of E-Delivery Documents:
Phase One:Â Documents must include details such as issuer/recipient information, delivery document number, MARK and QR code, delivery and issuance dates, and product details.
Phase Two:Â Further details like transportation specifics, EU intrastate coding, and VAT numbers of third parties must be added.
Non-compliance can result in fines ranging from EUR 100 per missing document, capped at EUR 500 per day, and up to a maximum of EUR 20,000 per year.
This framework represents a significant step in modernizing Greek tax administration by enhancing transparency, accuracy, and efficiency. To avoid penalties, businesses in Greece must fully adapt to these requirements and ensure timely submission of all e-delivery documents.