Regulatory updates - Greece

E-transportation Phase B has been postponed and divided into two phases, with the first phase starting on October 12, 2026 followed by the second phase on January 1, 2027.

Decision A.1094/2026 primarily postpones and clarifies the implementation timeline for Phase B of the digital monitoring of inventory movements transmitted to myDATA, providing additional time for technical readiness.

The decision does not alter the scope of the mandate but redefines when each phase becomes mandatory.

Phase A — Mandatory since December 1, 2025

Since December 1, 2025, all entities within scope have been required to transmit Phase A data to myDATA.
Phase A covers the basic digital monitoring of inventory movements, as defined in Annex I of Decision A.1123/2024.

Farmers are not yet within scope of the Phase A obligation.

Phase B — Implementation split into two sub-phases

Previously scheduled to begin on May 1, 2026, Phase B has been postponed and divided into two sub-phases:

Phase B1 — From October 12, 2026

Mandatory transmission of:

• Loading
• Transshipment
• Receipt of goods
• Data supporting traceability of inventory movements
• Quantitative and qualitative inventory controls

Phase B2 — From January 1, 2027

Mandatory transmission of:

• Unified item codification according to the Combined Nomenclature (CN) under Regulation (EEC) 2658/1987

Voluntary transmission before the obligation takes effect

Businesses are allowed to adopt Phase B voluntarily since December 1, 2025.

The new law does not directly change invoice issuance rules or myDATA technical requirements, instead it reinforces compliance expectations and strengthens audit mechanisms, increasing the importance of accurate and consistent reporting across VAT returns, accounting records, and myDATA submissions. It introduces a more proportional penalty framework, including reduced fines for certain VAT reporting breaches.

Published in the Greek Government Gazette, Law 5301/2026 amends the Greek tax framework across several areas. The law aligns national legislation with recent EU directives — specifically DAC8 and DAC9 (Directive on Administrative Cooperation) — expands reporting obligations, reforms the penalty system, and reinforces compliance and audit capabilities.

The law forms part of a broader effort to enhance tax transparency and strengthen administrative cooperation within the EU. By implementing DAC8 and DAC9, Greece expands the automatic exchange of information, particularly in relation to crypto-assets and cross-border transactions. The law also introduces a new binding tax rulings regime, providing greater certainty for taxpayers on specific transactions or arrangements.

For detailed information, please refer to Law 5301/2026 (in Greek).

E-transportation Phase B has been postponed and divided into two phases, with the first phase starting on October 12, 2026 followed by the second phase on January 1, 2027.

Decision A.1094/2026 primarily postpones and clarifies the implementation timeline for Phase B of the digital monitoring of inventory movements transmitted to myDATA, providing additional time for technical readiness.

The decision does not alter the scope of the mandate but redefines when each phase becomes mandatory.

Phase A — Mandatory since December 1, 2025

Since December 1, 2025, all entities within scope have been required to transmit Phase A data to myDATA.
Phase A covers the basic digital monitoring of inventory movements, as defined in Annex I of Decision A.1123/2024.

Farmers are not yet within scope of the Phase A obligation.

Phase B — Implementation split into two sub-phases

Previously scheduled to begin on May 1, 2026, Phase B has been postponed and divided into two sub-phases:

Phase B1 — From October 12, 2026

Mandatory transmission of:

• Loading
• Transshipment
• Receipt of goods
• Data supporting traceability of inventory movements
• Quantitative and qualitative inventory controls

Phase B2 — From January 1, 2027

Mandatory transmission of:

• Unified item codification according to the Combined Nomenclature (CN) under Regulation (EEC) 2658/1987

Voluntary transmission before the obligation takes effect

Businesses are allowed to adopt Phase B voluntarily since December 1, 2025.