AADE: The digital consignment note is in effect

The digital consignment note is being implemented on the myDATA platform, to monitor the movement of goods in real time, according to an announcement by the Ministry of National Economy and Finance, as already announced by insider.gr. The new framework makes use of modern digital tools and significantly facilitates businesses in their transactions.

Based on the Joint Decision of the Deputy Minister of National Economy and Finance, Christos Dimas, and the Governor of AADE, Giorgos Pitsilis, the periods, phases and schedule for the digital monitoring of the movement of goods for the obliged enterprises are determined. At the same time, by decision of the Governor of AADE, the content and format of the digital traffic documents, the method, time and process of issuing and transmitting the data of 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

In first period application are included:

• businesses with gross revenues over two hundred thousand euros (€200,000), as well as
• companies, regardless of the amount of gross revenue, operating in the following sectors:
• energy products (fuels),
• pharmaceutical products and medical consumables,
• building materials,
• production, standardization and marketing of olive fruit and olive oil.

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

At second period application all other businesses are included.

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

Phase A (Basic Functions of issuing and transmitting shipping slips in myDATA):

Phase I includes:

• Invoicing,
• Transmission of data to myDATA and notification of the recipient,
• Ability to control transactions during them by scanning the QR Code displayed on the transaction documents.

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

Phase II includes:

• Digital monitoring of uploads/uploads,
• Receipt of documents and goods by scanning the QR Code of the shipping documents,
• Quantitative and qualitative control by the recipient.

3. Implementation schedule

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

Phase A

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

• Until 30/11/2024 the optional its application Phase A for its businesses first period (turnover over €200,000 or specific sectors). For these businesses, Phase I is done mandatory 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 its application First phase for its businesses second period (other businesses, not included in the first application period). For these businesses, Phase I is done mandatory 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 participation of all businesses in the 2nd Phase becomes mandatory.

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

From 1/1/2026 onwards, the data of the digital monitoring of the movement of goods carried out by the State, the Regions, the Municipalities, and other legal entities under public law, for the activities or operations, which perform as public authority.

4. Exceptions:

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

• Farmers with a special VAT status and natural persons who sell 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).
• Movements of goods through a continuous flow network, i.e. for the movement of natural gas, water, natural gas, electricity and thermal energy.
• Movements by the technicians of the necessary tools and machines for the execution and completion of their tasks.
• Traffic carried out by funeral homes.
• Handling of fixed assets and other mobile equipment of any kind, in case of transfer of the business establishment of the entity.

In order to determine the procedure and the format of the digital traffic documents, comments and observations from the public consultation on the AADE website were taken into account, with significant participation of citizens and organizations.

The Deputy Minister of National Economy and Finance, Christos Dimas, stated “With the digital consignment note on the myDATA platform, which is being implemented, for the first time we have the possibility to monitor the movement of goods immediately and efficiently. A very important step for businesses as we simplify procedures but at the same time it is also an important step for the state as we strengthen transparency and deal with tax evasion and smuggling”.

The Governor of AADE, George Pitsilis, stated: “The third pillar of digital transaction monitoring is being implemented. Complementing the digital issuance of documents in myDATA and the interconnection of POS with the cash systems of businesses, the digital consignment note forms a new context in the movement of goods. It makes it easier for businesses to trade with each other and track the movement of their goods, enhances transparency and shields healthy competition, multiplying our weapons in the fight against tax evasion and smuggling.”