Key Points and Implementation
In August 2024, Greece introduced a significant update to its tax legislation with the implementation of Electronic Delivery (“E-Delivery”). The foundation of this framework is found in Article 5 of Law 4308/2014, commonly known as the Greek GAAP. The specifics of this new mandate were detailed further in the Joint Decision of the Ministry of Finance and the Independent Authority of Public Revenues (IAPR) under Decisions A.1122/2024 and A.1123/2024. This new legislation outlines the processes, timelines, and requirements for entities to comply with e-Delivery standards.
Overview of the Legal Framework
The framework laid out by the Greek government introduces two critical phases for the adoption of e-Delivery. The first phase, to be implemented by December 1, 2024, mandates that all entities issue e-Delivery documents and transmit them to the IAPR’s myDATA platform. Additionally, these documents must notify recipients of deliveries, linking the notification to the recipient’s VAT number.
The second phase, effective from April 1, 2025, expands these requirements. During this phase, electronic monitoring will cover the entire movement of goods, requiring real-time updates to myDATA for any changes in the goods’ status during transportation. Furthermore, recipients are required to conduct qualitative and quantitative checks on the received goods, reporting any discrepancies to the myDATA platform.
Transmission Methods
Entities are required to electronically transmit e-Delivery documents through two primary methods:
- MyDATA ERP Solution: The entity’s own ERP system will facilitate direct communication with the myDATA platform.
- Electronic Invoicing Service Providers: These providers can issue and transmit invoices on behalf of the entity, ensuring compliance with the new e-Delivery requirements.
Monitoring and Transmission Stages
The e-Delivery process requires real-time transmission of documents before the dispatch of goods. Upon transmission, a MARK and QR Code are generated, signaling the myDATA platform’s receipt of the document. The actual physical delivery of goods must occur within five days from the document issuance date.
Once goods are delivered, the recipient must confirm receipt, a step that is limited to acknowledging the completion of delivery rather than assessing the goods’ quality or quantity. Any identified discrepancies, such as shortages or surpluses, must be reported to myDATA within 15 days of dispatch.
For goods received from foreign vendors not liable to myDATA, the Greek recipient is responsible for transmitting the delivery data to myDATA by the 20th of the month following the issuance of delivery documents.
Reporting Obligations
Entities must report e-Deliveries to myDATA through either the issuer of the delivery notes or, in cases where a logistics/3PL model is used, the third-party logistics provider. Notably, Greek recipients must report foreign supplies from non-myDATA-compliant vendors.
Content of E-Delivery Documents
The mandatory content of e-Delivery documents is outlined in Decision A.1123/2024, with specific requirements varying between the two implementation phases. Key elements include:
- Phase One: Details about the issuer and recipient, delivery document number, MARK and QR Code, issuance date, delivery start, loading and delivery locations, type and quantity of goods.
- Phase Two: Additional information such as transportation timing, reloading data, EU intrastat codes, and correlated VAT numbers related to the transportation and final recipients.
Non-Compliance Penalties
Non-compliance with the e-Delivery requirements can result in significant penalties as per Article 58 of the new Tax Procedures Code (Law 5104/2024). These include:
- A fine of €100 per non-transmitted document, capped at €500 daily.
- An annual maximum penalty of €20,000.
This framework marks a substantial shift in Greek tax administration, emphasizing the importance of timely and accurate electronic documentation. Entities operating in Greece must adapt to these new requirements to ensure compliance and avoid penalties.
