{"id":2659,"date":"2026-04-27T07:38:00","date_gmt":"2026-04-27T04:38:00","guid":{"rendered":"https:\/\/en.tomanifesto.gr\/?p=2659"},"modified":"2026-04-27T07:38:00","modified_gmt":"2026-04-27T04:38:00","slug":"aade-mandatory-digital-voucher-the-changes-the-exceptions-and-the-fines","status":"publish","type":"post","link":"https:\/\/en.tomanifesto.gr\/?p=2659","title":{"rendered":"AADE: mandatory digital voucher – The changes, the exceptions and the fines"},"content":{"rendered":"

Amid market requests for a new extension, the ADC<\/b> is moving forward with the second phase of the digital shipping statement<\/strong> from May 1. <\/p>\n

This is a system that allows the tax authorities<\/strong> to monitor in real time commercial transactions<\/strong> through the mandatory transmission of data to the electronic platform myDATA<\/strong>, helping to enhance transparency and reduce the phenomena of concealed turnover. <\/p>\n

According to the initial timetable, the digital delivery note would become mandatory for all businesses (small and large)<\/strong>in December 2025, offering the Tax Authority another valuable tool in the fight against tax evasion, facilitating checks on commercial transactions, in real time. <\/p>\n

The first step was taken last June with the compulsory imposition of the digital delivery note for businesses with a turnover of more than \u20ac200,000, excluding entities whose gross revenue exceeds \u20ac5,000,000, are subsidiaries of a foreign company and use the commercial – accounting management program (ERP) of the foreign parent company. These are 155,415 enterprises in the fuel, building and medical materials, agricultural and pharmaceutical products sectors. <\/p>\n

According to ERT<\/b>, under the second phase, in addition to the digital issuance of documents and data transmission to myDATA, there will be the possibility of digital monitoring of loading – transhipment, receipt of documents and goods by scanning QR Code of the handling documents, as well as quantitative and qualitative control by the recipient.<\/strong> <\/p>\n

This means that every business that makes a shipment of goods will have to issue and enter the shipping document in digital format, reducing the use of paper documents and eliminating the risk of errors or omissions. <\/p>\n

There are also changes to the control procedure. Competent authorities will now have all the tools needed to verify the validity of a consignment note immediately, which increases transparency and reduces the scope for irregularities. <\/p>\n

At the same time, businesses will be able to digitally store and search their returns, facilitating both internal procedures and future tax audits. <\/p>\n

“Digital Passport”<\/strong> <\/h3>\n

In particular, with the operation of the second phase of the Digital Shipment Note,every movement of goods is now accompanied by a unique QR Code <\/strong>(rapid response code), which acts as the digital “passport” of the shipment. Through the myDATA platform, every stage of the movement is recorded in detail, from the issuer’s warehouse to delivery to the final recipient. <\/p>\n

The new system simplifies controls and brings:<\/strong> <\/p>\n

    \n
  • Real-time Tracking with immediate information on the location and status of the goods in transit (In Transit, Delivered, Completed, Rejected).<\/li>\n
  • Minimize errors and losses by digitally recording each transshipment.<\/li>\n
  • Simplify the inspection and receipt of goods with a single scan.<\/li>\n
  • Allows multiple shipping documents to be grouped into a single QR code for easier and mass management.<\/li>\n
  • Ability for the recipient of the stocks to issue the dispatch note for specific cases (e.g. movements of agricultural products), significantly facilitating transactions in the primary sector.<\/li>\n<\/ul>\n

    Who is concerned<\/strong> <\/p>\n

    The measure concerns businesses that dispatch, receive, store, transport or move goods, raw materials, finished products or other stocks in the context of their activity. Indicatively it concerns: <\/p>\n

      \n
    • wholesale businesses,<\/li>\n
    • retail businesses that handle inventory,<\/li>\n
    • e-shop businesses with product shipments,<\/li>\n
    • businesses with warehouses or branches,<\/li>\n
    • businesses with inter-plant transfers,<\/li>\n
    • industrial and manufacturing plants,<\/li>\n
    • processing plants,<\/li>\n
    • food packaging plants,<\/li>\n
    • logistics businesses and sorting centres,<\/li>\n
    • businesses that perform transhipments,<\/li>\n
    • businesses that deliver products to customers or partners,<\/li>\n
    • businesses that receive organised goods from suppliers.<\/li>\n<\/ul>\n

      \n

      Exceptions<\/strong> <\/h3>\n

      Exceptions to the rule include:<\/strong> <\/p>\n

        \n
      • Businesses that exclusively provide services (e.g., lawyers, doctors, consultants) and do not move goods or inventory are not required to issue a shipping document.<\/li>\n
      • Some very small businesses may not be directly included in phase B, depending on the implementation decisions and the thresholds set by the Independent Public Revenue Authority.<\/li>\n
      • In several cases, farmers under the special VAT regime are exempt or have transitional arrangements.<\/li>\n
      • A digital voucher is not required when there was no obligation to issue one already (e.g.e.g. certain retail sales with direct delivery to the customer without transport).<\/li>\n
      • In the initial phase, the application may mainly concern certain categories of businesses (e.g. wholesale, warehouses, logistics), while others are gradually integrated.<\/li>\n<\/ul>\n

        \n

        Fines<\/strong> <\/h3>\n

        Those who move goods without a digital delivery note<\/b> face strict fines. These are 5,000 euros for those subject to a single-entry accounting system<\/strong> and 10,000 euros for those subject to a double-entry accounting system.<\/strong> <\/p>\n

        \n

        Extension<\/strong> <\/h3>\n

        There are more than a few market players<\/strong> (accountants, chambers of commerce, etc.al.) who are seeking an extension for the implementation of the second phase of the myDATA system and the updating of the IDs,<\/strong> due to substantial operational and technical pending issues. <\/p>\n

        They argue that complete and clear guidance has yet to be issued on critical issues such as discrepancy management, how to address technical problems (e.g., loss of connectivity or failure to scan QR codes), and uniform application of procedures by businesses. <\/p>\n

        .<\/p>\n","protected":false},"excerpt":{"rendered":"

        \n Amid requests from the market for a new extension, the AADE is proceeding from May 1 with the implementation of the second phase of the digital …<\/p>\n","protected":false},"author":1,"featured_media":2660,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy"],"acf":[],"_links":{"self":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/2659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2659"}],"version-history":[{"count":0,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/2659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/media\/2660"}],"wp:attachment":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}