Greek digital delivery notes, Phase B: what changes from 1 January 2027 and what to do now.

Three dates define Greek digital delivery notes, and the next one is 1 January 2027. All of them are now in AADE’s decision A.1198/2026, published on 30 September 2026. Dates are day/month/year.

The decision leaves room for other dates to be set for certain categories of goods. For olives carried to olive mills, a special arrangement applies until 31 December 2026.

If you also issue invoices from business software, look at e-invoicing from 1 February 2027 at the same time. The two changes fall a month apart and usually involve the same software.

Since 1 December 2025, every delivery note (δελτίο αποστολής) in Greece is issued digitally. You issue it from your business software, through a provider or from AADE’s apps, and it’s sent to myDATA before the goods leave.

myDATA gives the delivery note a MARK (the number AADE gives every document) and a QR code. The QR code travels with the goods, printed or on the driver’s phone, and at a roadside check it shows that the load has been declared.

In Phase A, AADE sees that a load has set off. It doesn’t see where it was loaded, whether it changed vehicle or what was received at the other end. That changes with Phase B.

From 1 January 2027, the delivery note doesn’t end when it’s issued. Three more points of the journey are recorded in myDATA:

• Loading: when and where the goods were loaded onto the vehicle.
• Transhipment: if the goods change vehicle on the way, for example from an articulated lorry to a smaller truck at a distribution centre.
• Receipt with a quantity check: what was actually received, and in what quantity, compared with the delivery note.

The decision requires the receipt data to be sent the moment the receipt is completed. Entering it at the end of the day or the week isn’t enough.

Who sends each record depends on how the goods move: whether you carry them in your own truck or use a carrier, and whether you or your customer receives them. Settle this with your accountant for each kind of movement you make.

The biggest change is at the receiving dock. Until now, the warehouse worker signed the driver’s paper and the quantities went into the software later, often entered by someone else. From 1 January 2027, the receipt must be recorded with its quantities as it happens.

In practice this is easiest with scanning. The warehouse worker scans the delivery note’s QR code with a phone or a scanner, the software opens the note’s lines, and they count what arrived. If two boxes are missing, they record a difference with its reason before closing the receipt.

Three things are worth sorting out now:

• Devices: who scans, and with what. Most modern phones will do, but in a warehouse with many deliveries a barcode scanner saves time.
• Differences: which reasons you use (short delivery, damage, wrong item) and who is alerted, so they can raise it with the supplier.
• Training: for most warehouses December is the busiest month. If the team learns the new receipt in November, 1 January will be an ordinary day.

If you use Odoo, see how we set up digital delivery notes in Odoo, with a goods receipt step by step.

From 1 January 2028, every item on the delivery note will carry its Combined Nomenclature code. That’s the EU’s eight-digit code for what kind of goods something is (Regulation 2658/1987), the same one customs and Intrastat declarations use.

For a business with thousands of item codes, the matching is weeks of work: someone has to find the right code for every item and enter it on the item’s record. The sooner it starts, the less it weighs on the end of 2027.

This is where AI helps. It suggests a code for every item from its description, a person checks the ones it isn’t sure about, and the code goes onto the item’s record. See how we work with AI automation.

As of 2 November 2026, no new extension has been announced for Phase B1.

In 2026, Phase B was moved twice. In April, AADE set loading and receipt for 12 October 2026 and item coding for 1 January 2027. In September, with decision A.1198/2026, it moved them to 1 January 2027 and 1 January 2028.

IT industry bodies have asked for another extension and a trial period without penalties. Nothing of the kind has been announced so far. Don’t count on a third postponement: we’ll update this section with every new decision.

AADE has added scanning and receipt of delivery notes for Phase B to myDATAapp, its free phone app. If you move a few loads a month and don’t keep stock in software, the app is enough.

But if your delivery notes already come from business software, with the app you would enter every receipt twice: once on the phone for AADE and once in the software for your stock. In a warehouse with dozens of receipts a day, that doesn’t work.

1. List all your movements of goods: sales, receipts from suppliers, returns, transfers between your own warehouses and shops, goods you send to third parties for processing.
2. For each one, note who carries the goods: your own vehicle, a carrier or a courier, and whether there’s a transhipment on the way.
3. Ask whether your software supports Phase B1: loading, transhipment and receipt with quantities. If not, find out when it will.
4. Decide how receipt works: by scanning the QR code, by whom, with which device.
5. Decide on differences: which reasons you use and who is alerted.
6. Run test receipts with your accountant before December, and show the team what changes.
7. Start on the Phase B2 codes: a sample of 100 items shows you how long matching the whole catalogue will take.