Starting December 1, 2024, all businesses in Greece are required to digitally record e-delivery notes (transportation documents) through the myDATA platform, following the new obligations set by the Independent Authority for Public Revenue (AADE) . EMDI business management software is suitable for issuing digital e-delivery notes, providing businesses with a comprehensive compliance solution. This regulation specifically targets businesses with gross revenues exceeding €200,000, as well as those operating in the following sectors:
- Energy products
- Pharmaceutical products
- Building materials
- Olive oil
- Compliance Obligation
Businesses within these sectors must digitally record their e-delivery notes, regardless of their gross revenue. The Independent Authority for Public Revenue (AADE) has already published the relevant Activity Codes (KAD), providing detailed information for those concerned.
Activity Code List
For convenience, businesses can refer to the list of relevant Activity Codes covered by this regulation on the Taxheaven platform.
To integrate the Digital E-Delivery Note into your EMDI business management, click HERE.
Regulation Goals
AADE aims to enhance transparency and improve accuracy in recording commercial activity. By digitally recording e-delivery notes, the AADE achieves better control over transactions, supporting a more transparent and efficient marketplace.
Consequences for Non-Compliance
Businesses that do not comply with the new regulations may face penalties, such as fines. Compliance protects businesses from negative consequences and ensures smooth operation.
Exemptions
Businesses not operating in the above sectors or with gross revenue below €200,000 are not required to digitally record e-delivery notes through myDATA and may continue operating as before.
Ensuring Compliance
To fully comply with the new requirements, businesses collaborate with experienced technicians or accountants. These professionals provide clear guidance and practical solutions, facilitating adaptation to the new regulations and ensuring seamless business operations.
Further Information
For additional information and detailed instructions, businesses can refer to the Independent Authority for Public Revenue (AADE) decisions or contact their tax advisor for further guidance.
Sources:
- Independent Authority for Public Revenue (IAPR) – Official Announcements
- Economic Chamber of Greece – Tax Updates
- Government Gazette (FEK) – for official legislations and decisions
- Athens Chamber of Commerce and Industry (ACCI)
- Tax Heaven
Disclaimer:
- This article is based on information from external sources and does not constitute legal, tax, or professional advice.
- Every effort has been made to present accurate information; however, errors, omissions, or inaccuracies may be present.
- Responsibility for verifying the accuracy of the information lies with the reader.
- It is recommended to consult with professionals or verify information as needed.
- For specific details, readers are encouraged to refer to official sources or qualified professionals.
