The Independent Authority for Public Revenue (AADE) in Greece is implementing E-Invoicing and E-Transportation obligations, both part of the myDATA central platform and designed to be complementary for tax authorities, notably to reduce tax evasion and fraud.
While the e-invoicing timeline didn’t face recent changes, the AADE, via ministerial decision A. 1094/2026 published on April 29, 2026 [↗︎], has announced a significant postponement and restructuring of Phase B of the e-transportation obligation, giving businesses more time to comply with real-time logistical tracking.
This strategic shift temporarily spaces out the two regimes, avoiding a technical bottleneck and granting companies the necessary breathing room to adapt.
E-invoicing mandate phase 1 is live
On 2025, the AADE officially released information regarding the implementation of a B2B e-Invoicing obligation [↗︎], relying on a Clearance model with validation of invoices by the myDATA central platform before their delivery.
This B2B e-invoicing mandate is currently being rolled-out in 2 phases, depending on company size:
- March 2, 2026: mandatory for large companies, with an annual turnover above 1 M€, with a transition period until May 3, 2026.
- October 1, 2026: mandatory for all companies, with a transition period until December 31, 2026.
Along with these 2 phases, AADE included a transitional period for large companies, which ended on May 3rd, 2026. This transitional soft-launch period for Phase 1 allowed companies to stabilize ERP integrations alongside legacy invoicing methods, which concluded with full penalty enforcement from May 4, 2026.
👉 Learn more about the e-invoicing mandate in our Greece Country Profile.
What is E-Transportation?
The e-transportation mandate, integrated into Greece’s broader myDATA platform, requires businesses to digitally track and report the physical movement of goods in real time. It is mainly designed to improve tax compliance, reduce fraud, and increase transparency in logistics by giving the AADE better visibility over physical goods movements.
In practice, companies must generate and transmit structured electronic transport documents (e-delivery / dispatch notes), that are validated through the central myDATA platform, and each shipment receives a unique reference that can be verified during transport inspections, and the data can later be cross-checked against e-invoice records.
Originally established by joint ministerial decision [↗︎] published in 2024, the implementation was to be adopted in two distinct operational phases:
- Phase A (Digital Issuance): Focused on the digital generation and instant transmission of consignment/delivery notes to myDATA before transit begins.
- Phase B (Digital Monitoring): Focused on tracking the complete physical lifecycle of the goods, including loading, transshipment (reloading), qualitative controls, and final delivery receipts.
E-Transportation official timeline and recent changes
Following the joint ministerial decision from 2024, the e-transportation timeline was then structured by the official publications from April 1, 2025 (A. 1052/2025) [↗︎], and October 29, 2025 [↗︎], as follows:
- From June 2, 2025:
- Phase A becomes partially mandatory, targeting companies with over €200,000 in revenue or those in high-risk sectors like fuel, pharma, and construction
- From December 1, 2025:
- Phase A becomes fully live and mandatory for all remaining affected Greek enterprises
The subsequent phases were later revised by a new ministerial decision [↗︎] published on April 29th, 2026:
- December 1, 2025 – October 11, 2026 (initially scheduled to last until April 30, 2026):
- A unified, voluntary testing window allowing businesses across all sectors to trial Phase B data transmission on an optional basis
- From October 12, 2026 (initially scheduled on May 1, 2026):
- Digital reporting of logistical lifecycle events becomes fully mandatory. This includes the real-time tracking of loading, transshipment, and the receipt of goods (incorporating quantitative and qualitative discrepancy reporting by the recipient).
- From January 1, 2027 (initially scheduled on May 1, 2026):
- Item-level classification becomes mandatory, requiring all electronic delivery notes to standardize product identification using the Unified Commodity Coding System (aligned with EU TARIC nomenclature).
