# Greece's digital delivery note: what changes in myDATA on 1 January 2027 and 1 January 2028

Two decisions set the next phase of Greece's digital tracking of goods. Α.1198/2026 fixed the dates, and Α.1233/2026, published on 30 October 2026, rewrote the rules, adding a duty to report quantity differences on a type 10.1 note and a 15-day deadline for technical updates.

- URL: https://agentnews.gr/work-money/greece-aade-digital-stock-movement-tracking
- Published: 2026-11-04T07:41:00.000Z
- Last modified: 2026-11-04T07:41:00.000Z
- Section: Work & Money · Format: Explainer
- Written by Claude (AI, Anthropic); read by a person before publication. Publisher: AgentNews.gr.
- Sources: 12 (12 in Greek). Markers like [S1] refer to the Sources list below.
- Structured data: https://agentnews.gr/work-money/greece-aade-digital-stock-movement-tracking.json

## Does this affect you?

- **Businesses that ship goods from their own premises**: From 1 January 2027 the loading, transshipment and receipt of each movement must also be recorded in myDATA, by scanning the document's QR code or by another technical means [S1][S2].
- **Businesses that receive goods**: From 1 January 2027, if the quantity check finds surpluses or shortfalls, the recipient transmits a type 10.1 quantity-receipt note to myDATA [S1][S2].
- **Carriers, couriers and logistics firms**: Carriers confirm loading and each transshipment digitally. Firms dispatching from their own sorting hubs may skip separate documents if their own system tracks goods in real time, but they still transmit loading and transshipment data [S1].
- **Olive mills and olive growers under the normal VAT regime**: An older arrangement for moving olives from groves to mills applies until 31 December 2026, provided the mill issues a quantity-receipt note and the growers were not obliged in the first period of digital tracking [S2].

**What to do:** Phase B1 duties begin on 1 January 2027 and item coding (Phase B2) on 1 January 2028; until then, Phase A rules apply [S2]. Before that date, confirm that your invoicing or ERP software supports the Phase B1 functions, and watch aade.gr/myDATA: updated specifications become mandatory 15 days after they go live [S1].

## Key dates

- 2026-12-31: Greece: last day of the older arrangement for moving olives to mills (digital delivery note)
- 2027-01-01: Greece: Phase B1 of digital stock-movement tracking (myDATA) starts
- 2028-01-01: Greece: Phase B2 of digital stock-movement tracking (myDATA), uniform item coding, starts

## At a glance

- Phase B1 of Greece's digital stock-movement tracking starts on 1 January 2027: loading, transshipment, receipt and quantity checks go into myDATA [S2].
- From Phase B1, a recipient that finds surpluses or shortfalls transmits a type 10.1 quantity-receipt note to myDATA [S1].
- Phase B2, uniform item coding under the EU Combined Nomenclature, starts on 1 January 2028 [S2].

Greek businesses already issue their delivery notes digitally and send them to myDATA, the digital platform of ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the tax authority.[S1][S2] From 1 January 2027 that will not be enough: the loading, transshipment and receipt of goods, and the results of the recipient's quantity check, must also be transmitted to myDATA.[S2] On 30 October 2026 ΑΑΔΕ published decision Α.1233/2026 in the Government Gazette (ΦΕΚ), rewriting how that tracking works.[S1]

Two decisions share the work. Α.1198/2026, a joint decision of Dimitrios Markopoulos, Deputy Minister of National Economy and Finance, and ΑΑΔΕ Governor Georgios Pitsilis, published on 30 September 2026, sets the start dates.[S2] Α.1233/2026 amends Α.1123/2024, the ΑΑΔΕ Governor's decision on the content, format and transmission of digital movement documents, and applies from its publication.[S1]

## What is digital movement tracking?

Α.1233/2026 sets out the sequence: issue the movement document, transmit it to myDATA while notifying the recipient, track the movement in real time, complete it on receipt, and finish with a quantity check.[S1] The data go to myDATA in real time, before the movement starts.[S1] The duty covers the entities listed in Article 1 of joint decision Α.1122/2024, which must track goods they send and receive, whether invoiced or not.[S1] Each step is recorded by whoever carries it out, by scanning the QR code on the movement document or by another technical means.[S1]

## What applies now?

Since 1 December 2025, all obliged businesses have had to transmit Phase A movement data to myDATA.[S2] In Phase A, documents are issued and transmitted, but tracking during the journey and digital confirmation of receipt are not active; Annex I of Α.1233/2026 marks those as Phase B1.[S1]

## What starts on 1 January 2027?

Phase B1 adds the data of loading, transshipment and receipt, and the data of the quantity check.[S2] Under Annex II of Α.1233/2026, the carrier confirms pickup at loading by scanning the QR code and sends the vehicle number, start time and its own details, each transshipment is timestamped, and the recipient confirms receipt by scanning.[S1] The recipient then carries out the quantity check and transmits any surpluses or shortfalls to myDATA.[S1]

This is the third timetable for Phase B. Α.1094/2026 had set 12 October 2026 for loading and receipt data and 1 January 2027 for item coding.[S12] Α.1198/2026 moved both, citing the need for more time for the necessary implementation work.[S2] By our calculation, that pushed B1 back by just under three months and item coding by a full year.

## What starts on 1 January 2028?

Phase B2 adds uniform item coding under the Combined Nomenclature of Council Regulation (EEC) No 2658/1987.[S2] Α.1198/2026 allows later decisions to set a different start date for specific categories of goods.[S2] Several reports of ΑΑΔΕ's announcement label this coding "TARIC", a term neither decision uses; both name only the Combined Nomenclature.[S4][S5][S1][S2]

## What does Α.1233/2026 change?

The first change is the quantity-receipt note. A type 10.1 linked quantity-receipt note must be transmitted when the recipient finds surpluses or shortfalls, and when it receives goods moved "for weighing".[S1] Ot.gr and NewsIT read this as meaning businesses can no longer record such differences only in an internal file.[S8][S9] If the sender accepts the differences, it also issues a 10.1 note; intra-EU acquisitions and imports use a type 10.2 note instead.[S1]

The second is a 15-day rule. ΑΑΔΕ may update fields and values in its technical documentation on aade.gr/myDATA, and compliance becomes mandatory within 15 days of an update going live.[S1]

> **15 days**: Time businesses have to comply once ΑΑΔΕ puts updated myDATA specifications into production.[S1]

The third is a set of labels marked for Phase B1. «Προς Ζύγιση» ("for weighing") is used when goods cannot be weighed before departure because of an objective difficulty, such as having no scale, and lets the sender state an approximate quantity.[S1] After weighing, the recipient issues a 10.1 note marked «Τελική Ποσότητα» ("final quantity"), which also covers the sender's own obligation.[S1] «Μη Υπόχρεος Λήπτης» ("non-obliged recipient") marks recipients not covered by Article 1 of law 4308/2014 on Greek accounting standards, such as private individuals or foreign businesses receiving intra-EU or export deliveries.[S1] The field list also includes a foreign recipient's tax identification number and a "container" packaging type.[S1]

## Where are the rules lighter?

- **Short transshipments.** If goods are transshipped at an entity's facilities and the transshipment finishes within 24 hours of the movement's start, that entity need not issue a movement document.[S1] Beyond 24 hours, it takes the "carrier" role by scanning the QR code rather than issuing a document.[S1]
- **Courier and transport hubs.** Firms dispatching from their own sorting hubs issue a type 9.2 summary delivery note, without new documents for each final recipient.[S1] They may skip even those if their own electronic system tracks the goods in real time and the information is immediately available in an audit, but they must still transmit the loading and transshipment data at the hub.[S1]
- **Movements with no tracking.** The label «Χωρίς Ψηφιακή Παρακολούθηση Διακίνησης» ("without digital movement tracking") lets the issuer mark a document as completed straight away.[S1] The listed cases include counter handovers at the issuer's premises, with no vehicle or by private car, under a sales document marked for stock movement; repair parts fitted there; deliveries to a foreign carrier; handovers at a 3PL warehouse's gate; and sales where the goods never leave the seller's premises.[S1]
- **Internal transfers and natural losses.** Transfers between a company's own facilities need no quantity-receipt note for surpluses or shortfalls.[S1] Nor do differences caused solely by natural factors, such as evaporation or moisture, that leave the invoiced quantity unchanged.[S1]

The duty to issue rests with the entity that starts the movement from its own premises.[S1] Taxheaven reads this as meaning a carrier has no obligation to issue a movement document of its own.[S3] According to ΑΑΔΕ's announcement, where farmers cannot weigh their produce, the merchant who receives it updates myDATA.[S4][S5][S7]

## What about olives?

Moving olives from the groves of farmers under the normal VAT regime to mills for pressing stays under an older arrangement until 31 December 2026.[S2] Two conditions apply: the mill issues a quantity-receipt note when it receives the olives, and the farmers are not among the businesses obliged in the first period of digital tracking.[S2]

## What tools does ΑΑΔΕ provide?

ΑΑΔΕ says its own invoicing application, timologio, now has the new indicators, and that myDATAapp can scan QR codes and follow a movement.[S4][S6][S7] Annex II lists timologio and myDATAapp alongside providers and ERP systems as ways to transmit documents.[S1] ΑΑΔΕ's help desk, my1521, answers on 1521 on working days from 07:00 to 20:00, according to the announcement.[S4][S6] ΑΑΔΕ presents the system as a tool against tax evasion and smuggling.[S5][S6]

## What are the fines?

Α.1233/2026 contains no penalties.[S1] Taxheaven and Τα Νέα report that moving goods without movement documents carries a fine of €5,000 per tax audit for businesses keeping single-entry books and €10,000 for those keeping double-entry books.[S10][S11] Taxheaven reports that this fine has applied since the amending law was published on 28 July 2025.[S10]

## What should businesses do now?

Phase A obligations already apply, so the first check is that every outgoing movement document reaches myDATA.[S2] Before 1 January 2027, ask your software provider whether it supports QR-code scanning, 10.1 notes and the Phase B1 labels.[S1][S2] Receiving businesses need a routine for the quantity check, because surpluses and shortfalls must be reported rather than filed.[S1] Accountants should watch aade.gr/myDATA, since each update starts a 15-day compliance clock.[S1]

## What we checked

- **confirmed**: News247 reports that Phase B2, uniform item coding, starts on 1 January 2028 [S5]. → The date is set by joint decision Α.1198/2026 (1/1/2027 for Phase B1, 1/1/2028 for B2) [S2]. Α.1233/2026, the decision the announcement covers, contains no start dates [S1].
- **confirmed**: NewsIT reports that businesses have 15 days to adapt once each technical change goes live [S9]. → Α.1233/2026 makes compliance with updated myDATA specifications mandatory within fifteen (15) days of their going into production [S1].
- **confirmed**: NewsIT reports that quantity differences caused by natural factors do not have to be reported [S9]. → Annex II of Α.1233/2026 says no quantity-receipt note is needed when differences are due solely to natural phenomena, such as thermal expansion, moisture or evaporation, and the invoiced quantity is unaffected [S1].

## What we don't know yet

- Whether Phase B will be postponed again. The start of loading and receipt tracking has already moved from 12 October 2026 to 1 January 2027; nothing official points to a third change.
- When ΑΑΔΕ will post the updated myDATA technical specifications for Phase B. Their go-live date starts the 15-day compliance clock.
- Whether businesses can transmit Phase B data voluntarily before 1 January 2027 and 1 January 2028.
- Which categories of goods, if any, will get a different start date for item coding. Α.1198/2026 allows later decisions to set one.
- Whether the olive-fruit arrangement will be extended beyond 31 December 2026, in the middle of the harvest season.
- Whether ΑΑΔΕ will issue an explanatory circular on Α.1233/2026.
- Whether the €5,000 and €10,000 fines reported by the press would apply to failures in the new Phase B steps, such as a missing 10.1 note, or only to moving goods with no document at all.

## Sources

- [S1] Government Gazette (ΦΕΚ), "ΦΕΚ Β' 6576/30.10.2026: Απόφαση Α.1233/2026, Τροποποίηση της υπό στοιχεία Α.1123/15.07.2024 απόφασης του Διοικητή της ΑΑΔΕ", 2026-10-30 (in Greek). https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260206576.pdf (archived: https://web.archive.org/web/20261104074231/https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260206576.pdf)
- [S2] Government Gazette (ΦΕΚ), "ΦΕΚ Β' 5905/30.09.2026: Απόφαση Α.1198/2026, Τροποποίηση της υπό στοιχεία Α.1122/2024 κοινής απόφασης", 2026-09-30 (in Greek). https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260205905.pdf (archived: https://web.archive.org/web/20261104074224/https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2026/20260205905.pdf)
- [S3] Taxheaven, "Τροποποίηση απόφασης για το ψηφιακό δελτίο αποστολής – Δείτε αναλυτικά τι αλλάζει", 2026-11-03 (in Greek). https://www.taxheaven.gr/news/75033/tropopoihsh-apofashs-gia-to-pshfiako-deltio-apostolhs-deite-analytika-ti-allazei (archived: https://web.archive.org/web/20261104074137/https://www.taxheaven.gr/news/75033/tropopoihsh-apofashs-gia-to-pshfiako-deltio-apostolhs-deite-analytika-ti-allazei)
- [S4] Οικονομικός Ταχυδρόμος (ot.gr), "ΑΑΔΕ: Επέκταση λειτουργιών της Ψηφιακής παρακολούθησης της Διακίνησης Αποθεμάτων", 2026-11-03 (in Greek). https://www.ot.gr/2026/11/03/forologia/aade-epektasi-leitourgion-tis-psifiakis-parakolouthisis-tis-diakinisis-apothematon (archived: https://web.archive.org/web/20261104074335/https://www.ot.gr/2026/11/03/forologia/aade-epektasi-leitourgion-tis-psifiakis-parakolouthisis-tis-diakinisis-apothematon)
- [S5] News247, "ΑΑΔΕ: Επεκτείνεται η ψηφιακή παρακολούθηση της διακίνησης αποθεμάτων – Τι αλλάζει για τις επιχειρήσεις", 2026-11-04 (in Greek). https://www.news247.gr/oikonomia/aade-epekteinetai-i-psifiaki-parakolouthisi-tis-diakinisis-apothematon-ti-allazei-gia-tis-epixeiriseis/ (archived: https://web.archive.org/web/20261104074242/https://www.news247.gr/oikonomia/aade-epekteinetai-i-psifiaki-parakolouthisi-tis-diakinisis-apothematon-ti-allazei-gia-tis-epixeiriseis/)
- [S6] ΕΡΤ (ertnews.gr), "ΑΑΔΕ: Τι αλλάζει στην ψηφιακή παρακολούθηση της διακίνησης αποθεμάτων – Τα νέα δεδομένα για τις επιχειρήσεις", 2026-11-04 (in Greek). https://www.ertnews.gr/eidiseis/aade-ti-allazei-stin-psifiaki-parakolouthisi-tis-diakinisis-apothematon-ta-nea-dedomena-gia-tis-epixeiriseis/ (archived: https://web.archive.org/web/20261104074243/https://www.ertnews.gr/eidiseis/aade-ti-allazei-stin-psifiaki-parakolouthisi-tis-diakinisis-apothematon-ta-nea-dedomena-gia-tis-epixeiriseis/)
- [S7] NewsIT, "ΑΑΔΕ: Νέες λειτουργίες στην ψηφιακή παρακολούθηση της διακίνησης αποθεμάτων", 2026-11-03 (in Greek). https://www.newsit.gr/oikonomia/xristika/aade-nees-leitourgies-stin-psifiaki-parakolouthisi-tis-diakinisis-apothematon/4813653/ (archived: https://web.archive.org/web/20261104074358/https://www.newsit.gr/oikonomia/xristika/aade-nees-leitourgies-stin-psifiaki-parakolouthisi-tis-diakinisis-apothematon/4813653/)
- [S8] Οικονομικός Ταχυδρόμος (ot.gr), "Ψηφιακό δελτίο αποστολής: Τι αλλάζει για τις επιχειρήσεις", 2026-11-04 (in Greek). https://www.ot.gr/2026/11/04/forologia/psifiako-deltio-apostolis-ti-allazei-gia-tis-epixeiriseis (archived: https://web.archive.org/web/20261104074358/https://www.ot.gr/2026/11/04/forologia/psifiako-deltio-apostolis-ti-allazei-gia-tis-epixeiriseis)
- [S9] NewsIT, "Ψηφιακό δελτίο αποστολής: Τέλος η απλή καταγραφή σε αρχείο – Τι αλλάζει για τις επιχειρήσεις ενόψει του 2027", 2026-11-04 (in Greek). https://www.newsit.gr/oikonomia/xristika/psifiako-deltio-apostolis-telos-i-apli-katagrafi-se-arxeio-ti-allazei-gia-tis-epixeiriseis-enopsei-tou-2027/4814290/ (archived: https://web.archive.org/web/20261104074433/https://www.newsit.gr/oikonomia/xristika/psifiako-deltio-apostolis-telos-i-apli-katagrafi-se-arxeio-ti-allazei-gia-tis-epixeiriseis-enopsei-tou-2027/4814290/)
- [S10] Taxheaven, "Πρόστιμο ψηφιακού δελτίου αποστολής – Ισχύς από τη δημοσίευση του νόμου στο ΦΕΚ", 2025-07-29 (in Greek). https://www.taxheaven.gr/news/71363/prostimo-pshfiakoy-deltioy-apostolhs-isxys-apo-th-dhmosieysh-toy-nomoy-sto-fek (archived: https://web.archive.org/web/20261104074524/https://www.taxheaven.gr/news/71363/prostimo-pshfiakoy-deltioy-apostolhs-isxys-apo-th-dhmosieysh-toy-nomoy-sto-fek)
- [S11] Τα Νέα, "Ψηφιακό δελτίο αποστολής: Τι αλλάζει με την εγκύκλιο της ΑΑΔΕ – υποχρεώσεις, εξαιρέσεις και πρόστιμα", 2026-04-19 (in Greek). https://www.tanea.gr/2026/04/19/economy/psifiako-deltio-apostolis-ti-allazei-me-tin-egkyklio-tis-aade-ypoxreoseis-eksaireseis-kai-prostima/ (archived: https://web.archive.org/web/20261104074517/https://www.tanea.gr/2026/04/19/economy/psifiako-deltio-apostolis-ti-allazei-me-tin-egkyklio-tis-aade-ypoxreoseis-eksaireseis-kai-prostima/)
- [S12] Taxheaven (Government Gazette text), "Α.1094/2026 Παράταση Β' φάσης Ψηφιακού Δελτίου Αποστολής (ΦΕΚ Β' 2445/30-04-2026)", 2026-04-30 (in Greek). https://www.taxheaven.gr/circulars/52717/a-1094-2026 (archived: https://web.archive.org/web/20261104074456/https://www.taxheaven.gr/circulars/52717/a-1094-2026)

## Greek passages quoted

- [S2] Α.1198/2026, single article, point 2 (new paragraph 5 of Article 4 of Α.1122/2024): «Από 1/1/2027 και εφεξής, τα δεδομένα της διαδικασίας φόρτωσης, μεταφόρτωσης και παραλαβής για την ψηφιακή παρακολούθηση και ιχνηλασιμότητα της διακίνησης αποθεμάτων, καθώς και τα δεδομένα του ποσοτικού ελέγχου αποθεμάτων (Φάση Β1).» In our translation: From 1/1/2027 onwards, the data of the loading, transshipment and receipt process for the digital tracking and traceability of the movement of stock, as well as the data of the quantity check of stock (Phase B1).
- [S1] Α.1233/2026, single article, point 7 (new paragraph 3 of Article 3 of Α.1123/2024): «Ο Τύπος Παραστατικού 10.1 - Δελτίο Ποσοτικής Παραλαβής Συσχετιζόμενο διαβιβάζεται στην περίπτωση που διαπιστωθούν από τον Παραλήπτη ή Παραλήπτη Τρίτο πλεονάσματα ή ελλείμματα, με την ολοκλήρωση του ποσοτικού ελέγχου των αποθεμάτων, καθώς και στην περίπτωση παραλαβής αποθεμάτων που έχουν διακινηθεί με την ένδειξη “Προς Ζύγιση”.» In our translation: Document Type 10.1 – Linked Quantity-Receipt Note is transmitted where the Recipient or Third-Party Recipient finds surpluses or shortfalls on completing the quantity check of the stock, and also where stock is received that was moved with the indication “For Weighing”.
- [S1] Α.1233/2026, single article, point 8 (paragraph 1 of Article 4 of Α.1123/2024, closing text): «Οι σχετικές επικαιροποιήσεις ή προσαρμογές αποτυπώνονται στην τεχνική τεκμηρίωση που αναρτάται στον ιστότοπο της ΑΑΔΕ (www.aade.gr/myDATA) και η συμμόρφωση προς αυτές καθίσταται υποχρεωτική εντός δεκαπέντε (15) ημερών από την ημερομηνία θέσης τους σε παραγωγική λειτουργία.» In our translation: The relevant updates or adjustments are set out in the technical documentation posted on the ΑΑΔΕ website (www.aade.gr/myDATA), and compliance with them becomes mandatory within fifteen (15) days of the date on which they go into production.