At the beginning of next year, the implementation of the application of the digital consignment note on the myDATA platform, to monitor the movement of goods in real time, as was also noted at the special event for the modernization of the tax administration last week in Zappeio. The goal of the timetable set is to facilitate businesses to meet the relevant operating obligations of the new framework.

In particular, by a joint decision of the Deputy Minister of National Economy and Finance, Christos Dimas, and the Governor of the Independent Public Revenue Authority, Giorgos Pitsilis, the deadlines for starting digital monitoring are now set as follows:

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

Operations of the first period: Optional until 31/3/2025, mandatory from 1/4/2025:

  • Until 31/3/2025 the optional transmission to the myDATA digital platform of the data of the digital monitoring of the movement of goods for the 1st Phase is determined, for the obliged companies of the first period (turnover over €200,000, as well as companies that trade in medicines and medical consumables, energy products, building materials ingredients, olive fruit and olive oil).
  • For these businesses, Phase A becomes mandatory from 1/4/2025.

Operations of the second period: Optional until 30/9/2025, mandatory from 1/10/2025:

  • Until 9/30/2025, the optional transmission to the myDATA digital platform of the data of the digital monitoring of the movement of goods for the A’ phase, for the obliged companies of the second period (other companies, which are not part of the first application period) is determined.
  • For these businesses, Phase A becomes mandatory from 1/10/2025.

B’ Phase (Digital monitoring of movement, transshipment and delivery of goods)

For all businesses: Optional from 1/5/2025 to 30/9/2025, mandatory from 1/10/2025:

  • From 1/5/2025 to 30/9/2025, the optional transmission to the digital platform myDATA of the data of the digital monitoring of the movement of goods for the B’ phase, for all obliged enterprises, is determined.
  • From 1/10/2025 onwards, the data of the digital monitoring of the movement of goods for all obliged enterprises must be transmitted to the myDATA digital platform and the exceptions to the issuance of digital movement documents come into force.

It is pointed out that the new framework for the digital issuance of transaction documents makes use of modern digital tools and significantly facilitates businesses, with the aim of both simplifying compliance procedures and tackling tax evasion.

In the immediate future, the tightening of the network of penalties for the circulation of goods without the issuance of the appropriate documents is expected, with a tenfold increase in the relevant fines. Specifically, the fines are going to amount to:

  • five thousand (5,000) euros for those obliged to observe a simple accounting system and
  • ten thousand (10,000) euros for those obliged to comply with the duplicative system.