The Independent Authority for Public Revenue (AADE) has announced further extensions and deadline changes for two key measures aimed at tackling tax evasion and smuggling, as major tax-evasion cases come to light amid delays in the adoption of digital technology.
The first concerns the postponement of the mandatory integration of POS terminals with fuel pumps, while the second relates to the phased implementation of rules on the movement of goods and the Digital Delivery Note, which aims to track products in real time, from the warehouse to the end consumer.
Technical difficulties and requests from market bodies have led the AADE’s leadership to revise its timetable, giving businesses more time to adapt to the new requirements.
Fuel pumps
For fuel stations, the deadline for the mandatory integration of POS terminals with the cash register systems controlling fuel pumps has been pushed back to 31 October 2027. The extension applies exclusively to fuel stations using specific cash register systems connected to their pumps.
Despite the political will to close the loopholes in the black economy surrounding fuel as soon as possible, the technical challenges have so far proved insurmountable.
Integrating the fuel monitoring system, pumps, fiscal devices and bank card payment terminals (POS) is a complex process, as software companies and equipment installers had warned. They said the time available was limited, as special upgrades and testing are needed to prevent errors that could disrupt the operation of fuel stations.
The AADE’s leadership acknowledged these difficulties and opted to allow more time to ensure a safe transition for the market.
Losing momentum
The Digital Delivery Note for the movement of goods is also progressing at a slower pace. The addition of new features for Phase B of the digital monitoring and traceability of stock is delaying the goal of tracking products in real time, from the warehouse to the end consumer.
A decision by AADE Governor Giorgos Pitsilis provides for Phase B to be implemented in two distinct stages, to give the market time to adapt smoothly.
More specifically, in the first stage (B1), starting on 1 January 2027, digital processes for the loading and transshipment of goods, as well as their delivery and receipt, will be activated, along with the mandatory transmission of the relevant quantity data to the AADE’s myDATA platform.
The second stage (B2) has been postponed to 1 January 2028, when the Unified Classification of Goods based on the Combined Nomenclature (TARIC) will be implemented.
The remaining planned traceability functions will be introduced, enabling businesses to bring their IT systems fully into line without disrupting day-to-day supply chains.
New obligations
More specifically, from 1 January 2027, the digital monitoring of the loading, transshipment, delivery and receipt of products will become mandatory, giving the AADE a fuller picture of their journey, from the supplier’s warehouse to the final recipient.
In other words, the rules governing the Digital Delivery Note are being overhauled, the obligations of senders, carriers and recipients are being clarified, and specific rules are being introduced for cases in which goods are not delivered, are returned or there are discrepancies in quantities.
At the same time, the administrative burden on transport companies is being reduced, while solutions are provided for businesses facing power cuts or unable to connect to the internet.
A radical change
It is worth noting that the Digital Delivery Note is not a simple administrative requirement, but a radical change to the way Greek businesses operate.
Every movement of goods will be recorded digitally and cross-checked immediately, making undeclared movements impossible. However, the complexity of the undertaking for small and medium-sized businesses is leading to extensions and deadline changes.
Recent revelations of major tax evasion at a pizza chain and a bakery have highlighted the need to digitise the audit process fully and to introduce additional measures, including on the use of cash in transactions.