Greece Electronic Delivery Note Requirements Guide

Greece electronic delivery note requirements, as of April 22, 2026, sit inside AADE's myDATA framework for digital monitoring of goods movement. In practical terms, businesses dealing with stock movements that fall inside the live AADE rollout need to treat the "electronic delivery note" as the digital transport-document process: Phase A already covers issuing and transmitting the start-of-movement data, while Phase B adds receipt and control events and becomes mandatory for all covered entities on May 1, 2026.

For most readers, that means retailers, wholesalers, warehouse operations, and finance teams handling business stock movements that already sit inside the active myDATA framework. Edge cases and exclusions still need to be checked against the official AADE rules rather than assumed from a generic delivery-note workflow.

That matters because English-language search results still mix older rollout dates and overlapping labels such as e-delivery note, e-transport, and digital transport document. In this guide, "electronic delivery note" is the plain-English label for the myDATA rules that attach document and movement reporting to the dispatch, transfer, receipt, and checking of goods. It is not a generic explainer of what a delivery note is. It is a current-status guide to how Greece turns that familiar document into part of a monitored tax and control workflow.

The practical boundary is important. This topic is about goods movement and shipment-event reporting inside myDATA, not invoice issuance. A team can understand ordinary delivery-note practice and still miss the compliance point if it has not mapped who issues the transport-document data, what gets transmitted at the start of movement, and what must happen when goods are received or found to differ from the original document.

Phase A and Phase B are different reporting layers

The easiest way to understand Greece's myDATA e-transport logic is to stop treating Phase A and Phase B as abstract labels. They describe two different layers of document control around the same goods movement.

• Phase A is the dispatch layer. It covers issuing the digital transport document, transmitting the start-of-movement data to myDATA, and establishing the recipient-side notification path for the shipment record. In operational terms, this is the point where the business creates the shipment document trail rather than relying on a paper note that only exists inside the truck or warehouse.
• Phase B is the movement-and-receipt layer. It adds the events that happen after initial dispatch, including loading, transfer or transloading events where relevant, receipt, and the quantity or quality checks that show whether the goods arrived as expected.

As of April 22, 2026, that distinction has a live timing consequence. Phase A is already mandatory for covered entities. Phase B transmission is still in its optional period through April 30, 2026, but that optional window is about to close. From May 1, 2026, the same businesses must be ready to capture not only the fact that goods started moving, but also the receipt-side and control-side events that complete the document trail.

That phase distinction is really a workflow question. Under Phase A, a business can no longer think only in terms of issuing a dispatch note. Under Phase B, it also needs a repeatable way to record what happened when the goods arrived, whether they matched the original movement data, and whether any discrepancy needs to be documented in myDATA rather than handled informally.

Who has to issue and transmit the digital transport document

The responsibility question matters because the rule follows the movement of goods, not the later invoice. In the common case where a Greek business dispatches stock, the dispatching business owns the obligation to make sure the transport-document data exists before movement and is transmitted through the correct myDATA process. A warehouse or 3PL can perform operational steps on that business's behalf, but the sender should not leave legal and workflow ownership undefined.

In practice, the actor map usually looks like this:

• Sender or dispatching entity: owns the obligation to ensure the movement is covered by the required digital transport-document process.
• Warehouse or third-party logistics operator acting for the sender: may handle the operational creation or submission step if the sender's process is delegated, but it is acting inside the sender's control model rather than replacing the sender's responsibility.
• Carrier: should not be treated as the party that cures a missing document trail after the fact. The transport leg depends on the shipment data already being in order.
• Greek recipient in a cross-border scenario: cannot assume that a foreign supplier outside myDATA has satisfied every Greek-side workflow requirement. If the movement ends in Greece, the recipient still needs to own the receipt, discrepancy, and supporting-document controls on the Greek side.

For bookkeepers and operations managers, the useful takeaway is simple: assign the obligation to a named business role before goods move. If the dispatch team, warehouse provider, and finance team each assume someone else is handling the myDATA step, the failure usually shows up later as a receipt discrepancy, an unreconciled invoice, or an audit trail gap that is expensive to reconstruct.

Recipient obligations, receipt checks, and the 15-day discrepancy window

Greece's delivery-note rules do not end when the truck leaves. The recipient side is part of the control model. Once goods arrive, the receiving business needs a process for confirming what was actually received, checking whether the quantity and condition match the original movement record, and documenting any difference in the form required by myDATA.

This is where many operational summaries become too thin. A warehouse team may notice an over-delivery, a short shipment, or a quality problem immediately, but compliance depends on turning that observation into a document trail. If a discrepancy exists, the issue is no longer just operational. It becomes part of the evidence that later explains why the invoice, the delivery record, and the stock movement do not line up perfectly.

According to AADE's A.1145/2025 Phase B timeline and recipient discrepancy rule, Phase B goods-movement monitoring data may be transmitted optionally from December 1, 2025 through April 30, 2026 and becomes mandatory from May 1, 2026 for all covered entities; recipient discrepancy documents must be sent within 15 days of receipt. That 15-day window matters because it gives the recipient a defined compliance deadline. A business that treats discrepancy handling as an email thread to sort out later risks ending up with no clean record of what was actually accepted.

For finance teams, recipient obligations and discrepancy reporting are not warehouse-only topics. Receipt confirmation, quantity checks, and discrepancy documents become part of the supporting file for invoice verification. If the goods received do not match the original movement document, the accounting explanation needs to be traceable back to the receipt event, not recreated weeks later from memory.

A digital delivery note is not the same thing as a myDATA e-invoice

The two topics sit close together in research, but they solve different problems. A digital delivery note in the Greece myDATA context is about documenting and monitoring the movement of goods. An e-invoice is about the commercial transaction, tax treatment, and accounting record of the sale or purchase. They can relate to the same business event, but they are not interchangeable documents.

That distinction matters in practice. A team may comply with invoice transmission rules and still fail to document the movement and receipt of the goods correctly. The reverse is also true: a clean transport-document trail does not remove the need to issue and process the invoice properly. Businesses already reviewing Greece myDATA e-invoicing requirements should treat this delivery-note workflow as a parallel control layer, not as a duplicate of the invoice process.

The clean mental model is this: the delivery note answers "what moved, when, and what happened on receipt," while the invoice answers "what is being charged, taxed, and booked." Keeping those roles separate makes it easier to assign work correctly inside operations, receiving, and finance.

Why this matters for invoice checks, bookkeeping, and document controls

The value of the transport-document trail shows up after dispatch. Finance teams use it as evidence of what left the warehouse, what arrived, whether the recipient accepted it without exception, and whether any mismatch has already been documented. That is why Greece's digital delivery note regime belongs in the same conversation as invoice verification and bookkeeping controls, even though it is not the same thing as e-invoicing.

In day-to-day processing, a missing or weak movement record creates friction downstream. An invoice reaches AP, but the team cannot tell whether the goods were actually dispatched, whether receipt was confirmed, or whether a short delivery was already identified. A stronger document trail gives the business a clearer starting point for the delivery note invoice matching workflow, because the shipment evidence, receipt evidence, and discrepancy record are easier to line up against the invoice and the stock movement.

For teams building broader invoice processing and financial document automation guides, the Greece-specific lesson is that invoice review is only as strong as the dispatch, receipt, and discrepancy records sitting behind it. If those records are incomplete, AP review and bookkeeping explanations are built on guesswork instead of movement evidence.

For a practical implementation baseline, businesses should do three things before Phase B becomes mandatory for everyone on May 1, 2026:

• Assign ownership for issuing and transmitting the movement data before goods leave.
• Define how receipt teams record quantity or quality discrepancies within the compliance window.
• Make sure finance can retrieve the dispatch, receipt, and discrepancy trail when reviewing invoices and stock movements.