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Latest E-transport obligation amendment summary

  • Redefined Scope of E-Transport Mandate: Greece has amended the E-transport mandate to specify that only taxpayers with gross income exceeding €200,000 (excluding certain entities like subsidiaries of foreign companies) and those in specific sectors (energy, pharmaceuticals, construction) are included in the first phase.
  • Updated Timeline for Document Transmission: Businesses must now transmit Types of Transportation Documents without value to the myDATA digital platform within 5 days of receipt in cases of surpluses, deficits, inventories, and specific acquisitions, streamlining the reporting process.
  • Additional Amendments and Standardization: Recent changes include the standardization of terminology, the removal of the Recipient VAT number from the UID composition, mandatory QR codes for specific documents, and adjustments to cross-border transaction documentation requirements. The implementation is divided into two phases: document issuance and real-time tracking.

Source Pagero

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