Greece Extends Implementation Timeline for Phase B of E-Transport
The Greek Ministry of National Economy & Finance, together with the Independent Authority for Public Revenue (AADE), has officially announced a revised timeline for the implementation of Phase B of the national e-Transport system. The start of the mandatory compliance period has been postponed to May 1, 2026, instead of the previously scheduled December 1, 2025.
This extension provides businesses with a five-month transitional period, running from December 1, 2025, through April 30, 2026, during which they may voluntarily transmit Phase B data to the myDATA digital platform before the new mandatory date takes effect.
Implementation Timeline
Phase A: Digital Issuance and Transmission
Phase A requirements remain unchanged and continue to apply as originally scheduled. During this phase, businesses must digitally issue transport documents and transmit relevant data for the commencement of goods circulation via myDATA, while also ensuring timely notification to the recipient.
- As of June 2, 2025, the obligation applies to specific categories of taxpayers.
- From December 1, 2025, it will extend to all remaining taxpayers, including those involved in the sale of fuels, pharmaceuticals, and construction materials.
Phase B: Digital Monitoring of Transport Procedures
Phase B, now deferred to May 2026, governs the digital monitoring of logistics and transport processes, including loading, unloading, receipt, and quality or quantity control.
- December 1, 2025–April 30, 2026: optional submission
- Beginning May 1, 2026: mandatory submission
In addition to the revised deadlines, the AADE and the Ministry have broadened the list of business sectors exempted from the e-Transport reporting obligations. Newly included exemptions cover spare parts networks, minerals & ceramics industries, educational material distribution, and printed media logistics.
The formal ministerial decision implementing these amendments was published as Joint Ministerial Decision A. 1145/2025 in the Official Gazette (ΦΕΚ) 5879/Β/4-11-2025.
There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.
