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The joint Decision Α.1145/2025 (Government Gazette Β’ 5879/4-11-2025) of the Deputy Minister of Economy and Finance and the Governor of the Independent Authority for Public Revenue (IAPR) amended the Decision A.1122/2024 for the scope, the timeline of transmission, as well as the implementation of the digital issuance of e-transportation documents.
- The deadlines for the commencement of the second phase of implementation of the goods’ transportation digital monitoring for all entities are being extended. Second phase will be mandatory as of May 1st 2026 onwards.
- As of December 1st 2025, the obligation for the issuance of digital transportation documents and the transmission of data for the first phase will apply to all businesses that have not yet been integrated.
- The exceptions from the issuance of digital transportation documents are expanded to include transactions of similar kind to those already exempted (spare parts and network systems, minerals and ceramics, education, and press).
- Retail businesses that transport inventory through postal or courier service providers can meet the requirement for issuing a digital transportation document by placing the retail receipt in a visible and easily accessible location on the package.
- The deadline of the obligation of the good’s recipient to transmit quantitative receipt notes to myDATA digital platform, in case where surpluses or deficits are identified, is extended from 5 to 15 days from the date of the goods’ receipt.
Digital Transportation Documents
Α. Exceptions from the issuance of digital transportation documents
The following cases of transportations were added to the exceptions from the issuance of digital transportation documents:
- Transportation of spare parts for the repair and maintenance of network systems (such as water supply and sewage, electricity distribution, motorways).
- Transportation of industrial minerals carried out by mining entities, as well as ceramic bricks and tiles.
- Transportation of newspapers and magazines to and from sub-agents (newsagents), to and from points of sale, respectively.
- Distribution of free educational books to public primary and secondary schools by ITYΕ "Diophantus."
- Transportation for retail transactions through postal and courier service providers, provided that the goods are accompanied by retail receipt, which is placed in a visible and easily accessible location on the transported goods and can be presented immediately by the carrier.
The above exceptions will be effective from December 1st 2025.
Β. Timeline of deviations’ transmission (surpluses – deficits)
- The recipient of inventory, in case where deviations (surpluses or deficits) are identified, transmits to myDATA digital platform Types of Transportation Documents without value (quantitative receipt notes) within 15 days from the date of their receipt, compared to the 5 days that were previously stipulated.
