AADE: Digital monitoring of stock movements to be introduced in two phases

New digital procedures for loading, transshipment, delivery and receipt will take effect on 1 January 2027, followed a year later by a unified system for coding goods based on TARIC. What will change for businesses, farmers and transport companies.

AADE: Digital monitoring of stock movements to be introduced in two phases

This article is an AI translation of an original piece published in Greek. Read original

A decision by AADE Governor George Pitsilis (A.1233/2026), following close cooperation between the AADE and the businesses concerned, sets out new functions for implementing Phase B of the digital monitoring and traceability system for stock movements.

To give the market time to adapt, Phase B will be introduced in two separate stages, as follows:

  • Phase B1 from 1/1/2027: Digital procedures for loading, transshipment, delivery and receipt will be activated, along with the transmission of quantity-control data.
  • Phase B2 from 1/1/2028: A unified system for coding goods will be introduced in accordance with the Combined Nomenclature (TARIC).

More specifically, to make implementation easier for businesses subject to the requirements and to improve traceability throughout the stock-movement cycle, from dispatch to final delivery and receipt, the following improvements are being introduced:

  • The fields in the digital stock-movement monitoring format are being updated.
  • The procedure for the temporary transshipment of stocks is being simplified.
  • For farmers who cannot weigh the stocks being moved when the movement begins, the trader receiving the stocks will enter the quantity being moved on the myDATA platform.
  • Simpler digital monitoring procedures are being introduced for movements carried out by transport companies or postal and courier services, provided the required information is available from the internal electronic system that tracks stocks in transit in real time.
  • Transport companies will be able to update the Packaging Types Table.
  • Simplified digital monitoring of stock movements is provided for deliveries at the seller’s premises where a value document bearing the indication “movement” has been issued and the goods are moved without a means of transport or in a private passenger vehicle.
  • New functions are being provided to assist with loading, transshipment, delivery and receipt of stocks, as well as the handling of unforeseen events during transport.

We also remind businesses involved in the process (senders, transport companies and recipients) that the free timologio and myDATAapp applications have already been upgraded to make compliance easier:

  • timologio: Enhanced with new fields, checks and functions for managing stock-movement documents.
  • myDATAapp: Now offers QR code scanning and new functions for digitally managing individual actions and tracking the progress of stock movements.

For information or clarification, those concerned can contact the AADE Taxpayer Service, my1521:

  • By phone: Call 1521 (free of charge) on working days from 7:00 to 20:00.
  • Online: Visit my1521 (24/7) and select: Greek Accounting Standards & myDATA
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