MINISTRY OF AIDE – AADE: The digital consignment note is in effect

In this application, the digital consignment note is placed on the myDATA platform, to monitor the movement of goods in real time. The new framework utilizes modern digital tools and significantly facilitates businesses in their transactions.

Based on the Joint Decision of the Deputy Minister National Economy and Finance, Christos Dimas, and the commander of AADE, Giorgos Pitsilis, determine the periods, phases and timetable for the digital monitoring of goods movement for the obliged enterprises. At the same time, by decision of the AADE commander, the content and format of the digital traffic documents, the method, the time and the process of issuing and transmitting the data for digital monitoring of the movement of goods in myDATA and other details are specified.

The following are defined in the above decisions:

1. Two Application Periods

The first period of application includes:

The following is a table with the relevant Activity Code Numbers that are included regardless of the amount of gross income

In the second period of implementation all other businesses are included.

2. Two Phases of Implementation of the digital monitoring of the movement of goods

Phase 1 (Basic Functions of issuing and transmitting delivery notes to myDATA):

Phase I includes:

  • Issue of documents
  • Transfer data to myDATA and inform recipient
  • Possibility of controlling transactions during them by scanning the QR Code displayed on the transaction documents

Phase B (Digital monitoring of movement, transshipment and delivery of goods):

Phase II includes:

  • Digital tracking of uploads/uploads
  • Receive documents and goods by scanning the QR Code of the shipping documents
  • Quantitative and qualitative control by the recipient

3. Implementation schedule

The schedule of both the optional application and the mandatory issuance and transmission of digital traffic documents by the obliged enterprises is defined as follows:

First Phase

Operations of the first period: Optional until 30/11, mandatory from 1/12/2024

  • Until 30/11/2024, the optional application of the A’ phase is determined for the companies of the first period (turnover over €200,000 or specific sectors). For these businesses, Phase I becomes compulsory from 1/12/2024.

Operations of the second period: Optional until 31/3/2025, mandatory from 1/4/2025

  • Until 31/3/2025, the optional application of the A’ phase is defined for the businesses of the second period (other businesses, which are not part of the first application period). For these businesses, Phase I becomes compulsory from 1/4/2025.

Phase B (applies to all businesses): Optional from 1/12/2024 to 31/3/2025, mandatory from 1/4/2025

  • From 1/12/2024 to 31/3/2025, the optional period of implementation of Phase B is determined for all businesses. From 1/4/2025, the mandatory participation of all businesses in the 2nd Phase.

State, OTA, NPDD mandatory from 1/1/2026

From 1/1/2026 and henceforth, the data of the digital monitoring of the movement of goods conducted by the State, the Regions, the Municipalities, and other legal entities under public law, for the activities or operations, which they carry out as a public authority, must be transmitted to the myDATA digital platform.

4. Exceptions

The following are excluded from the application of digital monitoring of the movement of goods:

  • VAT special status farmers and natural persons selling products or services opportunistically (transactions up to 10,000 euros) and public or private employees or retirees who are authors or presenters of educational programs and seminars (par. 1 of article 39 of the ELP)
  • Transfers of goods through a continuous flow network, i.e. for the movement of natural gas, water, natural gas, electricity and thermal energy
  • Transportation by the technicians of the necessary tools and machines for the execution and completion of their tasks
  • Traffic carried out by funeral homes
  • Transfer of fixed assets and other mobile equipment of any kind, in case of transfer of the business establishment of the entity