The Phase II of the Digital Delivery Note has been extended until October 12, 2026, pushing back the start of new obligations regarding the movement of inventory.
This development provides businesses with more time to adapt without changing the core nature of the obligation.
Official Announcement aade.gr/sites/default/files/2026-04/dt_30.04.2026.pdf
What changes with the new date
Starting from October 12, 2026, the mandatory implementation begins for:
- Digital recording of movement/logistics.
- Registration of loading, transport, and receipt.
- Full traceability in real-time.
- Data transmission to the myDATA platform.
- Recording of quantitative and qualitative checks.
Additionally, starting January 1, 2027, the Uniform Item Coding (TARIC) will also be implemented. Until these obligations officially commence, businesses have the option for voluntary transmission of the relevant data.
SBZ is already prepared
We have already developed EMDI Transit, a solution fully tailored to the requirements of Phase II. Therefore, when the time for mandatory implementation arrives, your business will already be ready—without pressure and without risk.
The extension to October 12, 2026, represents a significant preparation opportunity. Businesses that act early will be able to adapt smoothly and avoid issues when the implementation begins.
Disclaimer
This article is for informational purposes only and is based on public information. It does not constitute legal or tax advice. Obligations are determined by current legislation and the decisions of the Independent Authority for Public Revenue (IAPR/AADE).