Digital Delivery Note: Premiere for businesses

The premiere for the Digital Delivery Note has been extended to April 2025, although a tenfold increase in fines is coming, which will reach up to €10,000 for businesses moving goods without it.

According to a joint decision of the Deputy Minister of Economy and Finance, Christos Dimas, and the Governor of the Independent Public Revenue Authority, Giorgos Pitsilis, the deadlines for the start of digital monitoring are as follows:

For businesses with a turnover of more than €200,000 and businesses, regardless of the amount of gross revenue, operating in the sectors of energy products (fuels), pharmaceuticals and medical consumables, building materials, production, standardization and marketing of olive fruit and olive oil will issue digital delivery notes and transmit them to the myDATA platform:

-Optionally until March 31, 2025
-Mandatorily from April 1, 2025

As for the rest of the businesses, they will issue digital delivery notes:

-Optionally until September 30, 2025
-Mandatorily from October 1, 2025

In addition, all businesses from May 1 to September 30 will optionally transmit data on the movement, transhipment, and delivery of goods to the myDATA platform. From October 1, 2025, this procedure will be mandatory for everyone. At the same time, the exemptions for issuing digital transit documents will also come into force.

In order to achieve full compliance with digital monitoring, strict fines have been set. Specifically, businesses that do not issue a digital delivery note for the movement, transhipment and delivery of their products will face fines ranging from €5,000 to €10,000, depending on whether they keep a single-entry or double-entry accounting system, respectively. In any case, the imposition of fines will start to apply once the digital delivery notes are fully implemented, with the new measure being phased in gradually so that the adaptation to the new data for business operators takes place as smoothly as possible.

Finally, it should be reminded that a Digital Delivery Note is a digital document that is created, transmitted, and stored digitally. It differs from traditional paper delivery notes as it records the movement of goods from one location to another, inside or outside the business. The advantages for the business are multiple since their efficiency and competitiveness are improved.