Greece Postpones and Restructures Phase B of E-Transportation Mandate

Following the issuance of Decision A.1094/2026, the implementation timeline for Phase B of the digital monitoring of inventory movements via the myDATA platform has been postponed. The mandatory rollout, previously scheduled for May 1, 2026, has been further delayed and divided into two distinct implementation stages commencing in October 2026 and January 2027. This extension provides businesses with adequate time for technical preparation. The overall scope of the regulatory mandate remains unchanged.

Phase A: Current Status

The transmission of Phase A data to the myDATA system has been mandatory for in-scope entities since December 1, 2025. This initial stage encompasses the basic digital monitoring of inventory movements, as outlined in Annex I of Decision A.1123/2024. At present, farmers are excluded from the Phase A reporting obligations.

Phased Rollout for Phase B

Previously scheduled to take effect on May 1, 2026, the rollout of Phase B has been delayed and split into the following sub-phases:

• Phase B1 – Effective October 12, 2026: Businesses will be required to transmit data regarding loading, transshipment, and the receipt of goods. This stage also mandates the reporting of information necessary for the traceability of inventory movements, alongside quantitative and qualitative inventory controls.
• Phase B2 – Effective January 1, 2027: This subsequent stage introduces the mandatory transmission of unified item codification in accordance with the Combined Nomenclature (CN).

While the Phase B deadlines have been extended, taxpayers may still voluntarily comply with Phase B reporting requirements before the mandate takes effect. This option has been available since December 1, 2025.

There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.