Greece Clarifies Digital Transport Rules and Postpones Non-Procurement E-Invoicing

Greece continues to fine-tune its digital tax compliance framework with two key updates: expanded clarification on digital transport documentation requirements and a postponement of mandatory e-invoicing for non-procurement public expenses.

New Guidance on Digital Stock Movement Documentation

On June 12, 2025, the Greek tax authority issued Circular E.2030, offering detailed clarification on the obligations for digitally issuing and transmitting stock movement documents to the myDATA digital platform. These rules apply to:

• Inventory senders, including primary warehouse holders
• Third-party handlers, such as consignors or warehouse operators
• Carriers, including those with warehouse responsibilities

Under the law, movement documents must be generated digitally and adhere to specifications defined in Decision A.1123/2024. The rules apply to goods held for sale, those in production, or materials intended for service delivery. However, exemptions exist, including:

• Internal movements of fixed assets not intended for sale
• Waste disposal, recycling, or destruction
• Non-commercial movement of materials for service provision

In specific cases, such as courier deliveries, fuel transport, and customs shipments, issuers must still prepare and transmit a digital consignment document to ensure regulatory compliance.

Penalties for non-compliance include fines of:

• €500 per audit for businesses using single-entry accounting systems
• €1,000 per audit for those using double-entry systems

Extension for E-Invoicing of Non-Procurement Public Expenses

Separately, an amendment to Joint Ministerial Decision 52445 EX 2023 has shifted the timeline for mandatory e-invoicing of non-procurement public sector expenses to September 1, 2025. Originally scheduled for January and later June, this latest adjustment reflects the government’s intent to allow more preparation time.

The e-invoicing mandate, which began in September 2023 for selected ministries, now covers:

• Central government entities (since January 2024)
• All public contracting authorities (since June 2024)
• Non-procurement expenses, effective September 1, 2025

Expanded Exemptions

The amendment also introduces a fifth category of excluded expenses, which includes:

• Minor public contracts under specific legal provisions
• Inter-agency public contracts
• Confidential general government expenditures
• Small-value expenses (under €2,500)
• Labor lease agreements with individuals

There’s more you should know about e-invoicing in Greece – learn more about the new and upcoming regulations.