Greece to implement electronic delivery notes for real-time tracking of goods

The Greek Ministry of Economy and Finance and the Independent Authority for Public Revenue (AADE) have announced the activation of the electronic delivery note on the myDATA platform to monitor the shipment of goods. This document streamlines commercial transactions, allowing real-time tracking of a product's origin and destination. The application covers both national and international shipments within Greece.

The electronic transport document, or e-CMR, enhances transparency and security throughout the logistics chain, offering more precise data for monitoring shipments in real-time, including critical information related to the collection and delivery of goods. Additionally, it provides transport companies with greater flexibility to optimize their logistics operations.

By eliminating paperwork, the e-CMR reduces handling costs, eliminates administrative and billing delays, and minimizes discrepancies at delivery points.

How will the electronic delivery note be implemented?

Rollout phases for companies:

The first rollout phase applies to the following companies:

• Companies with gross revenues exceeding two hundred thousand euros (€200,000).
• Companies, regardless of their gross revenue, operating in the following industries:
  • Energy products (fuels)
  • Pharmaceutical products and medical supplies
  • Construction materials
  • Production, standardization, and marketing of olives and olive oil

The second rollout phase applies to all other companies.

Phases of implementation for digital goods movement tracking

Phase A (Basic functions for issuing and transmitting shipping notes via myDATA), which includes:

• Issuance of shipping documents,
• Ability to monitor movements by scanning the QR code on the movement documents.

Phase B (Digital monitoring of movement, transshipment, and delivery of goods), which includes:

• Digital tracking of loads and transshipments,
• Receipt of documents and goods by scanning the QR code on movement documents,
• Quantity and quality control by the recipient.

Implementation Schedule

The schedule for the issuance and transmission of electronic documents is as follows:

Phase A:

• Companies in the first group (turnover over €200,000 or specific sectors): optional until November 30, 2024, and mandatory from December 1, 2024.
• Companies in the second group (all other companies): optional until March 31, 2025, and mandatory from April 1, 2025.

Phase B: 

Phase B applies to all companies. It will be optional from December 1, 2024, until March 31, 2025, and mandatory from April 1, 2025.

For the public sector, local authorities, and legal entities under public law, it will be mandatory from January 1, 2026.

Exceptions

The following are exempt from the digital control of goods movement:

• Farmers under the special VAT regime, natural persons selling goods or services on an occasional basis (transactions up to €10,000), and public or private employees or pensioners who are authors or lecturers of educational programs and seminars (Article 39(1) of the VAT Code).
• Goods moved through continuous flow networks, such as gas, water, electricity, and heat.
• Movements by technicians of tools and machinery required for their work.
• Movements made by undertakers.

How to Send the Electronic Delivery Note to myDATA with EDICOM

Companies, depending on their mandatory date, must send electronic delivery notes to myDATA. Here’s how EDICOM can help automate the entire process, reducing manual errors and eliminating delays:

1. EDICOM integrates fully with your ERP system and receives data to create the XML-structured file.
2. It sends the validated XML document to the myDATA platform.
3. myDATA returns the file to EDICOM with the MARK and the unique identifier.
4. EDICOM receives the XML document, applies the QR code, and integrates the document back into your ERP system.

Additionally, EDICOM can electronically and automatically send the final document to the recipient.