What is the latest postponement?
Greece’s digital delivery note system — the e-Delivery framework operating within the broader myDATA infrastructure — has undergone another significant timeline adjustment. On 30 April 2026, AADE and the Ministry of National Economy and Finance jointly announced that Phase B of the system, which was due to become mandatory on 1 May 2026, has been postponed and restructured into a staged rollout beginning in October 2026.
This is not a simple delay. The authorities have split Phase B into two distinct implementation steps, each carrying its own mandatory start date and a separate set of obligations. Until each step takes effect, businesses may continue transmitting the relevant data to the myDATA platform on a voluntary basis.
What Phase A and Phase B Cover
Phase A has been in force since December 2025. It requires businesses to digitally issue and transmit transport documents to myDATA at the point when goods begin circulation, and to notify the recipient. Phase A establishes the baseline: every movement of goods between businesses must be documented in a structured digital format and reported to the tax authority in real time. This obligation is unchanged by the latest announcement.
Phase B extends the system from document issuance to event-based monitoring. Where Phase A captures the start of a goods movement, Phase B captures what happens during and after: loading, transshipment, delivery, and quantitative and qualitative control at the point of receipt. The objective is to give the tax authority end-to-end visibility into the physical movement of inventory — not just that goods were dispatched, but that they arrived, in what condition, and in what quantity.
Phase B also introduces structured product classification requirements, aligning goods data with the EU’s Combined Nomenclature system.
The Updated Timeline
The previous schedule set 1 May 2026 as the mandatory start date for all Phase B obligations. Under the revised plan, the rollout is split:
12 October 2026: Digital processes for loading, reloading, and receiving inventory become mandatory. Businesses must also begin transmitting quantitative and qualitative control data to myDATA — confirming what was received, in what quantity, and whether discrepancies exist relative to the original dispatch document. QR code scanning for transshipment and loading events goes live at this stage.
1 January 2027: The Unified Commodity Coding System, aligned with the EU’s Combined Nomenclature (TARIC), becomes mandatory for item-level classification within e-Delivery documents. This adds a standardised product identification layer to every goods movement record.
Until each stage’s respective effective date, businesses may submit the relevant data voluntarily through myDATA. The voluntary window provides an opportunity for system testing and process adjustment before enforcement begins.
Sector-Specific Provisions
The announcement includes targeted provisions for the agricultural sector. Olive producers classified as farmers receive an extended timeline: their Phase B obligations are also postponed to 12 October 2026, on the condition that olive mills issue a quantitative receipt document upon delivery of olives. This provision applies only to producers not already covered by the first wave of obligated entities under Phase A.
AADE had already broadened sector-based exemptions during the earlier Phase B postponement in October 2025, covering spare parts networks for infrastructure maintenance, industrial minerals and ceramics producers, educational material distributors, and printed media logistics operators. These exemptions remain in place.
The Broader myDATA Context
The e-Delivery timeline runs in parallel with Greece’s separate mandatory B2B e-invoicing rollout, which began its first phase on 2 March 2026 for large businesses (turnover above €1 million in 2023) and enters its second phase on 1 October 2026 for all remaining businesses. The two systems are distinct but interconnected: e-invoicing governs the commercial document (the invoice), while e-Delivery governs the physical movement document (the transport/delivery note). Together, they give AADE a comprehensive, real-time view of both the financial and physical dimensions of B2B transactions.
Timeline Summary
| Date | Milestone |
| December 2025 | Phase A mandatory: digital issuance and transmission of transport documents at start of goods movement |
| 1 December 2025 – 30 April 2026 | Phase B data transmission voluntary (original schedule) |
| 1 May 2026 | Original Phase B mandatory date — now postponed |
| 12 October 2026 | Phase B Stage 1: loading, reloading, receiving, and quantitative/qualitative control data become mandatory |
| 1 January 2027 | Phase B Stage 2: TARIC-based Unified Commodity Coding becomes mandatory |
Greece’s decision to restructure Phase B rather than simply delay it reflects a pragmatic recognition that the original scope — real-time event tracking plus product classification in a single go-live — was operationally demanding for the business community. The staged approach separates the logistics monitoring obligations (October 2026) from the product data standardisation requirements (January 2027), giving businesses a clearer implementation sequence. The voluntary submission window between now and October provides the testing runway. For businesses already compliant with Phase A, the priority should be ensuring that receipt-side processes — quantity checks, discrepancy handling, and QR-based event capture — are ready before the October deadline arrives.
