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The Legal Framework for E-Delivery in Greece

  • In August 2024, Greece introduced Electronic Delivery (“E-Delivery”) as part of its tax legislation, with details outlined in Law 4308/2014 and Decisions A.1122/2024 and A.1123/2024.
  • The framework mandates that by December 1, 2024, all entities must issue e-Delivery documents and transmit them to the IAPR’s myDATA platform, notifying recipients via their VAT numbers.
  • From April 1, 2025, electronic monitoring will cover the entire movement of goods, requiring real-time updates to myDATA and recipient checks on received goods.
  • Entities can transmit e-Delivery documents through their ERP systems or Electronic Invoicing Service Providers, with real-time transmission required before the dispatch of goods.

Source RTCsuite



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