Why Should You Care? A Quick Reality Check
From Paper Slips to QR Codes
Greece’s Independent Authority for Public Revenue (AADE) just dropped Circular Ε.2030/2025, a playbyplay guide to Ministerial Decision A.1123/2024. Translation: every pallet, parcel, or petrol tanker now needs an etransport document.
Digital Tax Dominoes
myDATA e-Books, e-Invoicing, and now e-Delivery notes. Transport is the final piece that lets AADE track inventory from factory floor to ferry dock in near real time.
Who Must Issue & When
All the Usual Suspects
Whether you’re the sender, carrier, or a third-party logistic side, if you move inventory, you issue the doc. Yes, that includes drop shipping and outsourced fleet operations.
Clear CarveOuts
No, your office chair isn’t “inventory.” Fixed assets, waste, and noncommercial moves are off the hook. Courier runs, fuel deliveries, and customs shipments? Totally on the hook—AADE spelled it out explicitly.
System Meltdowns
Server down? Grab a pen. Manual notes are still legal, but you must upload them to myDATA by the next working day.
Show Me the Money: Penalties, Today & Tomorrow
Current Fine Print (Law 5104/2024)
* 500 EUR for entities on single-entry books
* 1,000 EUR for double entry bookkeepers
SuperSized Fines on the Horizon
A draft customs code plans to crank those numbers up 10×—think 5,000 EUR and 10,000 EUR respectively. Repeat offenders? Article 67’s multiplier will keep your CFO up at night.
Operational Scenarios (A.K.A. “Will This Hit Me?”)
E-Commerce Courier Madness
Last mile carriers must generate e-Transport docs as soon as they load packages
Fuel Stations & Tankers
Each shipment from depot to pump requires its own digital ticket. QR code on a barrel of diesel?
Customs & CrossBorder
Goods exiting or entering Greece still need e-Transport records
Game Plan: Compliance in Four Steps
Inventory Mapping —Identify every movement point: warehouses, hubs, microfulfilment centres.
Data Hygiene Sprint —Incorrect VAT IDs or item codes will sink your MARK (unique ID) submissions.
Tech Road Test —Use AADE’s sandbox or a certified e-Invoicing provider’s API to push dummy loads.
Policy Fire Drill —Draft a failsafe for system outages; next day uploads aren’t optional.
Looking Ahead: What Could Possibly Go Right?
Faster VAT Refunds
AADE’s real-time data feed could cut refund lead times from months to weeks. Cashflow crunch, meet early payday.
SupplyChain Transparency
Imagine your ERP pinging you the moment a pallet crosses into Piraeus—less “Where’s my delivery?”
Competitive Edge
Early adopters will master analytics that laggards can only dream about—think predictive stock levels and fraud detection on autopilot.
