Delivery Notes

1. Transaction Types

According to Α.1122 & Α.1123 myDATA of the Independent Authority for Public Revenue (IAPR), the digital tracking of goods movement is implemented.

Α/Α	Transactions (B2B – B2C e-Delivery Note)	Issuance of Documents
8	9.1 – Correlated Delivery Notes	Phase B
9	9.2 – Consolidated Delivery Note	Phase B
10	9.3 – Delivery Notes	Phase A MyData v1.09
11	10.1 – Correlated Quantity Receipt Note	Phase B
12	10.2 – Quantity Receipt Note	Phase B

The following documents are issued in accordance with the provisions of articles 9 and 11 of Law 4308/2014 for wholesale transactions – B2B and B2G, and in accordance with the provisions of articles 12 and 13 of Law 4308/2014 for retail transactions – B2C.
The mandatory fields of the delivery notes are defined in paragraph 8 of article 5, and the below documents are defined as delivery notes in accordance with paragraph 9 of article 5 of Law 4308/2014.

💡

Electronic Invoices (consist of value-based, tax-related, and B2G information)

Electronic Invoices Delivery Notes (consist of value-based, tax-related, B2G, and quantity-based loading information)

Electronic Delivery Notes (consist of quantity-based loading information)

2. Electronic Delivery Note Invoices

For the type of electronic delivery note invoices (INV-DEL.NOTE), the mandatory JSON field that indicates the tax document is also a delivery note is "IsDeliveryNote": true.

Types of Electronic Delivery Note Invoices by Nature of Transaction

	Transactions (B2B – B2G – B2C, Domestic - Foreign)	Mandatory Indication of Delivery
1	1.1 - B2B – B2G Sales Invoice _ Delivery of Goods	Yes
2	1.2 – B2B Sales Invoice/Intra-Community Deliveries _ Delivery of Goods	Yes
3	1.3 – B2B Sales Invoice/Deliveries to Third Countries _ Delivery of Goods	Yes
4	5.2 - B2B - B2G Credit Invoice _ Delivery of Goods	Yes
5	11.1 – B2C Retail Sales Receipt _ Delivery of Goods	Yes
6	11.4 – B2C Retail Credit Document _ Delivery of Goods	Yes
7	11.5 – B2C Receipt / Sales on Behalf of Third Parties _ Delivery of Goods	Yes

Goods being transported from the place of loading to the place of delivery are recorded on Delivery Notes that are issued before the commencement of the transport.

The purpose of enabling E-Delivery of goods is to transmit the relevant data to the myDATA digital platform for immediate information and to ensure the correct use of the relevant data by businesses, the Independent Authority for Public Revenue (IAPR), and other public entities.

The E-Delivery of goods data is transmitted in real-time based on specifications in accordance with the operational and technical checks of the IAPR, and the VAT numbers listed on the E-Delevery notes Invoices, as well as the IAPR, have access to this data.

IMPORTANT FIELDS

isDeliveryNote: The flag indicating whether the document is also a Delivery Note or not.

branchCode: Installation number of the issuer (branch code) and the counterparty based on the information declared to the IAPR.

vehileNumber: Indicates the registered vehicle license plate number (Optional in PHASE A).

movePurposeCode: Indicates the purpose of the movement, (find the table for values, codes).

movePurpose: Indicates the purpose of the movement, (find the table for values, description).

dispatchDate: Date of dispatch.

dispatchTime: Date and time of dispatch (Optional in PHASE A).

deliveryOriginDetails: Loading address.

deliveryDestinationDetails: Delivery Address.

taricNo: Optional field (it is recommended to include it in the JSON file). It contains information about the product (10 characters).

quantity: Quantity, Mandatory field.

measurementUnit: Indicates the unit of measurement of the product.

measurementUnitCode: The field that specifies the code of the unit of measurement (see the table for values).

οtherMeasurementUnitTitle: Unit of measurement, which is used only when measurementUnitCode=7.

otherMeasurementUnitQuantity: Quantity of the unit of measurement, which is used only when measurementUnitCode=7.

Descriptions: Product or service description.

Code: Product code.

In cases where “MeasurementUnitCode” is 7, we recommend using the same label in the “MeasurementUnit” and “OtherMeasurementUnitTitle” fields, as well as the same value in the “Quantity” and “OtherMeasurementUnitQuantity” fields

3. E-Delivery Notes

The Delivery Note is used for the movement of goods depending on the purpose of the movement, either in the case of wholesale transactions or in the case of retail transactions.

In any case, the Delivery Note for the transportation of goods informs the issuer about who is transporting, the recipient who is receiving, other involved third parties depending on the nature of the transaction, the loading place, the receiving place, the types of goods, and the quantities being moved according to the units of measurement, without the obligation to indicate values.

In the myDATA digital platform, the Delivery Note is transmitted with Document Types 9 and 10 of category A1 as analyzed below.

Types of Electronic Delivery Note Invoices by Nature of Transaction
Issuance of Documents

Α/Α	Transactions (B2B – B2C e-Delivery Note)	Issuance of Documents
8	9.1 – Correlated Delivery Notes	Phase B
9	9.2 – Consolidated Delivery Note	Phase B
10	9.3 – Delivery Notes	Phase A MyData v1.09
11	10.1 – Correlated Quantity Receipt Note	Phase B
12	10.2 – Quantity Receipt Note	Phase B

For Phase A mandatory is only the 9.3 type of document

IMPORTANT FIELDS

branchCode: Installation number of the issuer (branch code) and the counterparty based on the information declared to the IAPR.

vehileNumber: Indicates the registered vehicle license plate number (Optional in PHASE A).

movePurposeCode: Indicates the purpose of the movement (see the table for values, code).

movePurpose: Indicates the purpose of the movement (see the table for values, description).

dispatchDate: Date of dispatch.

dispatchTime: Date and time of dispatch (Optional in PHASE A).

deliveryOriginDetails: Loading address.

deliveryDestinationDetails: Delivery address.

taricNo: Optional field (it is recommended to include it in the JSON file). It contains information about the product (10 characters).

quantity: Quantity, mandatory field.

measurementUnit: Indicates the unit of measurement of the product.

measurementUnitCode: The field that specifies the code of the unit of measurement (see the table for values).

οtherMeasurementUnitTitle: Unit of measurement, which is used only when measurementUnitCode=7.

otherMeasurementUnitQuantity: Quantity of the unit of measurement, which is used only when measurementUnitCode=7.

Descriptions: Product or service description.

Code: Product code.

ClassificationCategoryCode: The 9.3 Electronic Delivery Notes are only characterized by
IncomeClassification.ClassificationCategoryCode: "category3" (Movement).

Useful Tables

Information about the field TaricNo: https://www.aade.gr/taric-diaheirisi-dasmologioy

 Table 8.14 my Data
E DELIVERY - myDATA Invoice Type- Move Purpose
Data combinations per case of Transport Purpose

Code	Purpose of Movement	VAT Recipient	Permissible Document Types by Purpose of Movement
1	Sale	Different from Issuer	1.1, 1.2, 1.3, 1.4, 5.2, 9.1, 9.2, 9.3, 10.1, 10.2, 11.1, 11.4, 11.5
2	Sale on behalf of third parties	Different from Issuer	1.1, 1.2, 1.3, 1.4, 5.2, 9.1, 9.2, 9.3, 10.1, 10.2, 11.1, 11.4, 11.5
3	Sampling	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
4	Exhibition	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
5	Return	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
6	Storage	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
7	Processing – Reprocessing – Disassembly (Modification)	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
8	Internal Transfer (Between Owner’s Installations)	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
9	Purchase	Different from Issuer	3.1, 3.2, 10.1, 10.2, 14.1, 14.2
10	Supply of ships and aircraft [New]	Different from Issuer	1.1, 1.2, 1.3, 1.4, 5.2, 9.1, 9.2, 9.3, 10.1, 10.2, 11.1, 11.4, 11.5
11	Free disposal [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
12	Return of Guarantee [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
13	Loan of goods [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
14	Storage by Third Parties [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
15	Return from Storage [New]	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
16	Recycling [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
17	Destruction of useless material [New]	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
18	Transfer of Fixed Assets (Internal) [New]	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
19	Other Movements (Selective) [New]	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2

For Phase A, no technical specifications have been provided for document types 9.1, 9.2, 10.1, and 10.2.

 Table
MEASUREMENT UNITS AND CODES

CODES	MEASUREMENT UNITS
1	Pieces (Quantity Selective Type of Packaging) [Modification]
2	Kilograms
3	Liters
4	Meters [New]
5	Square Meters [New]
6	Cubic Meters [New]
7	Pieces for Other Cases

 Proposed - Defined Phases of Business Project Analysis for E-Delivery of Goods

Α/Α [1]	Α/Α [2]	Thematic Implementation Unit	PHASE Α΄	PHASE Β΄
1	1	Issuance of Delivery Notes	Yes	Yes
2	2	Transmission of data to myDATA & option to inform the recipient	Yes	Yes
3	3	Monitoring of goods Delivery	No	Yes
4	4	Receipt of goods and completion of the Delivery process	No	Yes
5	1	Sender	No	Yes
6	2	Transporter	No	Yes
7	3	Recipient	No	Yes
8	4	Third Party Recipient	No	Yes

The roles of the parties involved in the Digital Delivery Notes

 Table

Α/Α [1]	Α/Α [2]	Thematic Implementation Unit	PHASE Α΄	PHASE Β΄
1	1	Issuance of Delivery Notes	Yes	Yes
2	2	Transmission of data to myDATA & option to inform the recipient	Yes	Yes
3	3	Monitoring of goods Delivery	No	Yes
4	4	Receipt of goods and completion of the Delivery process	No	Yes
5	1	Sender	No	Yes
6	2	Transporter	No	Yes
7	3	Recipient	No	Yes
8	4	Third Party Recipient	No	Yes

Mandatory for phase B

Implementation Timeline

The timeline for both the optional implementation and the mandatory issuance and transmission of digital movement documents by the obligated businesses is as follows:

Phase A (Core Functions for Issuance and Transmission of Dispatch Notes to myDATA)

Businesses in the first group: Optional until 31/03/2025, mandatory from 01/04/2025.
Includes businesses in the first group with turnover exceeding €200,000, as well as businesses involved in the transportation of pharmaceuticals, medical supplies, energy products, construction materials, olives, and olive oil.

Businesses in the second group: Optional until 30/09/2025, mandatory from 01/10/2025.
Includes all other businesses.

Phase B (Digital Monitoring of Movement, Transfers, and Delivery of Goods)

For all businesses: Optional from 01/05/2025 to 30/09/2025, mandatory from 01/10/2025.

Samples

Invoice Delivery Notes

Invoice Sample 1.1

Invoice Delivery Note.

Invoice Sample 5.1

Credit Invoice Sample.

Delivery Note 9.3 Sample

Delivery Note.

 {
  "IntegritySignature": "",
  "IAPRSignPolicy": 2,
  "InvoiceType": "ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ",
  "InvoiceTypeCode": "9.3",
  "SpecialInvoiceCategory": 0,
  "VariationType": 0,
  "DocumentTypeCode": "INVOICE",
  "IsDeliveryNote": false,
  "Series": "DeliveryNote",
  "Number": "33934733",
  "DateIssued": "2025-01-23T19:56:38",
  "RelativeDocuments": [],
  "CorrelatedInvoices": [],
  "Issuer": {
      "RegisteredName": "Best Hospitality",
      "Vat": "EL135952929",
      "TaxOffice": "ΦΑΕ ΑΘΗΝΩΝ",
      "Activities": [
          "ΤΡΑΠΕΖΑ"
      ],
      "GeneralCommercialRegistryNumber": "123456789",
      "Phones": [
          "2106547893"
      ],
      "Url": "myhost.gr",
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΑΡΙΣΤΟΤΕΛΟΥΣ",
          "Number": "12",
          "Postal": "12345"
      },
      "BranchCode": 360
  },
  "CounterParty": {
      "RegisteredName": "ΠΕΛΑΤΗΣ ΧΟΝΤΡΙΚΗΣ",
      "Vat": "EL154697391",
      "TaxOffice": "ΚΗΦΙΣΙΑΣ",
      "Activities": [
          "ΑΣΦΑΛΙΣΤΙΚΟΣ ΣΥΜΒΟΥΛΟΣ"
      ],
      "Phones": [
          "69480xxxxx"
      ],
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΟΔΟΣ ",
          "Number": "5",
          "Postal": "14569"
      },
      "BranchCode": 12
  },
  "Sender": {
      "RegisteredName": "ΠΩΛΗΤΗΣ/ΙΔΙΟΚΤΗΤΗΣ ΤΩΝ ΑΓΑΘΩΝ",
      "Vat": "EL998774616",
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΓΑΡΔΕΝΗΣ ",
          "Number": "100",
          "Postal": "14569"
      },
      "BranchCode": 0
  },
  "Transporter": {
      "RegisteredName": "ΜΕΤΑΦΟΡΕΑΣ",
      "Vat": "EL998774616",
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΓΑΡΔΕΝΗΣ ",
          "Number": "1300",
          "Postal": "14569"
      },
      "BranchCode": 0
  },
  "otherRelatedEntities": [ 
      {
          "RegisteredName": "Entity type 6",
          "Vat": "EL998774616",
          "Address": {
              "CountryCode": "GR",
              "City": "ΑΘΗΝΑ",
              "Street": "ΓΑΡΔΕΝΗΣ ",
              "Number": "100",
              "Postal": "14569"
          },
          "BranchCode": 0
      }
  ],
  "Seller": {
      "RegisteredName": "ΠΩΛΗΤΗΣ/ΙΔΙΟΚΤΗΤΗΣ ΤΩΝ ΑΓΑΘΩΝ",
      "Vat": "EL118058830",
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΓΑΡΔΕΝΗΣ ",
          "Number": "100",
          "Postal": "14569"
      },
      "BranchCode": 0
  },
  "Buyer": {
      "RegisteredName": "ΛΗΠΤΗΣ ΤΡΙΤΟΣ",
      "Vat": "EL998774616",
      "Address": {
          "CountryCode": "GR",
          "City": "ΑΘΗΝΑ",
          "Street": "ΓΑΡΔΕΝΗΣ ",
          "Number": "100",
          "Postal": "14569"
      },
      "BranchCode": 0
  },
  "AllowancesCharges": [],
  "DistributionDetails": {
      "InternalDocumentId": "DeliveryNo04315",
      "MovePurpose": "ΠΩΛΗΣΗ ΠΡΟΣ ΕΞΩΤΕΡΙΚΟ",
      "MovePurposeCode": 19,
      "DispatchDate": "2025-01-23T15:22:30",
      "DeliveryOriginDetails": {
          "Address": {
              "CountryCode": "GR",
              "City": "ΑΘΗΝΑ",
              "Street": "ΟΔΟΣ",
              "Number": "5",
              "Postal": "14569"
          },
          "Remarks": "ΑΠΟΘΗΚΗ ΕΚΔΟΤΗ"
      },
      "DeliveryDestinationDetails": {
          "Address": {
              "CountryCode": "GR",
              "City": "ΝΕΑ ΕΡΥΘΡΑΙΑ",
              "Street": "ΟΔΟΣ",
              "Number": "102",
              "Postal": "14671"
          },
          "Remarks": "ΑΠΟΘΗΚΗ ΠΕΛΑΤΗΣ ΧΟΝΤΡΙΚΗΣ"
      }
  },
  "AdditionalDetails": {
      "AccountingDepartmentEmails": [
          ""
      ],
      "TransmissionMethod": "A",
      "AvoidEmailGrouping": false
  },
  "Details": [
      {
          "LineNo": 1,
          "Code": "5021464718305",
          "Descriptions": [
              "ΖΑΚΕΤΑ ΡΟΖ ΡΙΓΕ BORG (G MY FIRST)"
          ],
          "MeasurementUnit": "TMX",
          "MeasurementUnitCode": 1,
          "Quantity": 3,
          "IsInformative": false,
          "IsHidden": false,
          "RecordTypeCode": 0,
          "IncomeClassification": {
              "Id": 0,
              "ClassificationCategoryCode": "category3",
              "Amount": 0
          },
          "OtherMeasurementUnitQuantity": 0,
          "OtherMeasurementUnitTitle": ""
      },
      {
          "LineNo": 2,
          "Code": "5021466412959",
          "Descriptions": [
              "ΚΟΛΑΝ ΡΚ3 ΕΜΠΡΙΜΕ (GARDEN)"
          ],
          "MeasurementUnit": "TMX",
          "MeasurementUnitCode": 1,
          "Quantity": 3,
          "IsInformative": false,
          "IsHidden": false,
          "RecordTypeCode": 0,
          "IncomeClassification": {
              "Id": 0,
              "ClassificationCategoryCode": "category3",
              "Amount": 0
          },
          "OtherMeasurementUnitQuantity": 0,
          "OtherMeasurementUnitTitle": ""
      },
      {
          "LineNo": 3,
          "Code": "5021466573322-23",
          "Descriptions": [
              "ΜΠΟΤΑΚΙΑ ΡΟΖ SNUG"
          ],
          "MeasurementUnit": "TMX",
          "MeasurementUnitCode": 1,
          "Quantity": 3,
          "IsInformative": false,
          "IsHidden": false,
          "RecordTypeCode": 0,
          "IncomeClassification": {
              "Id": 0,
              "ClassificationCategoryCode": "category3",
              "Amount": 0
          },
          "TaricNo": "0123456789",
          "OtherMeasurementUnitQuantity": 0,
          "OtherMeasurementUnitTitle": ""
      }
  ],
  "Summaries": {
      "TotalNetAmount": 0,
      "TotalVATAmount": 0,
      "TotalGrossValue": 0
  },
  "VatAnalysis": [
      {
          "Name": "0%",
          "Percentage": 0,
          "VatAmount": 0,
          "UnderlyingValue": 0
      }
  ],
  "MiscellaneousData": {
      "MoreInformation1": "",
      "MoreInformation2": "",
      "MoreInformation3": ""
  },
  "IsDelayedCode": 0
}

1. Transaction Types#

2. Electronic Delivery Note Invoices#

IMPORTANT FIELDS#

3. E-Delivery Notes#

IMPORTANT FIELDS#

Useful Tables#

The roles of the parties involved in the Digital Delivery Notes#

Implementation Timeline#

Samples#

Invoice Delivery Notes#

1. Transaction Types

2. Electronic Delivery Note Invoices

IMPORTANT FIELDS

3. E-Delivery Notes

IMPORTANT FIELDS

Useful Tables

The roles of the parties involved in the Digital Delivery Notes

Implementation Timeline

Samples

Invoice Delivery Notes