Delivery Notes Documentation

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.
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.

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Transaction Types:

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

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

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

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 01/06/2025, mandatory from 02/06/2025.
Includes businesses in the first group with turnover exceeding €200,000, excluding entities whose gross revenue exceeds €5,000,000, which are subsidiaries of a foreign company and use the commercial/accounting management software (ERP) of the parent foreign company, 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 30/11/2025, mandatory from 01/12/2025.
Includes all other businesses.

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

For all businesses: Optional until 01/12/2025, mandatory from 01/05/2026.

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.

Delivery Note Invoice Types

	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

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.

CHECK

Find JSON examples in Section 5: Delivery Note Invoices for detailed field analysis and the correct JSON schema

Important JSON Fields

JSON Field Name	Description
isDeliveryNote	True flag indicating whether the document is also a Delivery Note.
branchCode	Installation number of the `issuer` (branch code) and the `counterparty`, based on the information declared to IAPR.
shippingBranchCode	Installation number of the `deliveryOriginDetails` (branch code) and the `deliveryDestinationDetails`, based on the information declared to IAPR.
packagingTypeCode	Packaging code based on the Packaging Types.
packagingType	Title/description used for Other PackagingTypeCode:6.
quantity	Quantity of the packaging.
vehicleNumber	Registered vehicle license plate number (Estimated, not to the actual values).
movePurposeCode	Code indicating the purpose of movement.
movePurpose	Description of the movement purpose.
dispatchDate	Date of dispatch (Estimated, not to the actual values).
dispatchTime	Time of dispatch (Estimated, not to the actual values).
deliveryOriginDetails	Loading address details.
deliveryDestinationDetails	Delivery address details.

taricNo	Contains product information (10 char).
quantity	Product quantity.
measurementUnit	Unit of measurement of the product.
measurementUnitCode	Code of the unit of measurement.
otherMeasurementUnitTitle	Unit of measurement description, used only when `measurementUnitCode = 7`.
otherMeasurementUnitQuantity	Quantity of the unit of measurement, used only when `measurementUnitCode = 7`.
description	Product or service description.
code	Product code.
gln	Global Location Number (GLN) used to uniquely identify locations of the `deliveryDestinationDetails`.

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. Electronic 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.

Delivery Note Types

Α/Α	Transactions (B2B – B2C e-Delivery Note)	Issuance of Documents
8	9.1 – Correlated Delivery Notes	Phase B MyData v2.0.0
9	9.2 – Consolidated Delivery Note	Phase B MyData v2.0.0
10	9.3 – Delivery Notes	Phase A MyData v1.09
11	10.1 – Correlated Quantity Receipt Note	Phase B MyData v2.0.0
12	10.2 – Quantity Receipt Note	Phase B MyData v2.0.0

For Phase B, the association “closure” of Delivery Notes is mandatory.

The deliveryNoteMarks field is used to associate the delivery note marks within the corresponding invoices.

Exceptions:

for invoice types 1.6, 2.4, 5.1, 9.1, 10.1 use correlatedInvoices

for invoice types 8.4, 8.5, 8.6 use multipleConnectedMarks

CHECK

Find JSON examples in Section 5: Delivery Notes for detailed field analysis and the correct JSON schema

Important JSON Fields

JSON Field Name	Description
isReverseDeliveryNote	True/False flag indicating whether the delivery note is Reverse Delivery
reverseDeliveryNotePurpose	Code for the reason of issuing a Reverse Delivery
branchCode	Installation number of the `issuer` (branch code) and the `counterparty`, based on the information declared to IAPR.
shippingBranchCode	Installation number of the `deliveryOriginDetails` (branch code) and the `deliveryDestinationDetails`, based on the information declared to IAPR.
vehicleNumber	Registered vehicle license plate number (Estimated, not to the actual values).
packagingTypeCode	Packaging code based on the Packaging Types.
packagingType	Title / description used for Other Packaging Items.
quantity	Quantity of the packaging.
movePurposeCode	Code indicating the purpose of movement.
movePurpose	Description of the movement purpose.
dispatchDate	Date of dispatch (Estimated, not to the actual values).
dispatchTime	Date and time of dispatch (Estimated, not to the actual values).
toWeigh	True/False flag indicator for weighing.
deliveryOriginDetails	Loading address details.
deliveryDestinationDetails	Delivery address details.
taricNo	Contains product information (10 char).
quantity	Product quantity
measurementUnit	Unit of measurement of the product.
measurementUnitCode	Code of the unit of measurement.
otherMeasurementUnitTitle	Unit of measurement description, used only when `measurementUnitCode = 7`.
otherMeasurementUnitQuantity	Quantity of the unit of measurement, used only when `measurementUnitCode = 7`.
description	Product or service description.
code	Product code.
movePurposeLineCode	Code of purpose movement line.
otherMovePurposeLineTitle	Title of the other reason for line movement.
classificationCategoryCode	For Electronic Delivery Notes (9.3), must be set to `IncomeClassification.ClassificationCategoryCode`:`"category3"` (Movement).
documentTemplate	For the visualization of delivery notes, the value `default_deliverynote` is used. In the case of a fuel delivery note, the value `DA_fuel` is used. These values display data such as Parties (`Buyer`, `Seller`,`Transporter` etc.)

4. Useful Tables

Move Purpose Codes

Table 8.14 myData - Move Purpose
Data combinations per case of Transport Purpose

Code	Description	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 `[Deactivated]`	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)	Same with 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	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	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
12	Return of Guarantee	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
13	Loan of goods	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
14	Storage by Third Parties	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
15	Return from Storage `[Deactivated]`	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
16	Recycling `[Deactivated]`	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
17	Destruction of useless material `[Deactivated]`	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
18	Transfer of Fixed Assets (Internal) `[Deactivated]`	Same with Issuer	9.1, 9.2, 9.3, 10.1, 10.2
19	Other Movements (Selective)	Different from Issuer	9.1, 9.2, 9.3, 10.1, 10.2
20	Transport - Courier Services	Different from Issuer	1.1, 1.2, 1.4, 5.2, 9.1, 9.2, 9.3, 10.1, 10.2, 11.1, 11.4, 11.5

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

Measurement Unit Codes

Code	Description
1	Pieces
2	Kilograms
3	Liters
4	Meters
5	Square Meters
6	Cubic Meters
7	Pieces for Other Cases

Packaging Codes

Code	Description
1	Pallet
2	Carton
3	Box
4	Barrel
5	Bag
6	Other

Reason Codes for Reverse Delivery Note

In a Reverse Movement, the roles of the involved parties are inverted compared to a standard delivery note:

The issuer of the document is the recipient of the goods (not the owner of the goods).

The recipient of the document is the owner and sender of the goods.

The delivery note must include the mandatory indication “Reverse Transfer” which is the field, "isReverseDeliveryNote": true, as well as the purpose of the reverse transfer field "ReverseDeliveryNotePurpose" (distributionDetails object):

Code	Description
1	Not obliged to issue
2	Refusal to issue / failure to issue by mistake
3	Intra-community acquisition
4	Third country acquisition
5	Reverse charge

Reverse Loading - Delivery address

The Loading LocationdistributionDetails.deliveryOriginDetailsis the address of the facility belonging to the sender of the goods (who is also the counterParty of the document).

The Delivery LocationdistributionDetails.deliveryDestinationDetailsis the address of the facility belonging to the recipient of the goods (who is also the issuer of the document).

Branch Codes

Fields to declare the branch (TAXIS Installation Number) where the document was issued or where shipment originates/ends, when different from the party's main branch..

Field	Type	Default	Description
`issuer.branchCode`	integer	`0`	Issuer's branch code
`counterParty.branchCode`	integer	`0`	Counterparty's branch code
`distributionDetails.deliveryOriginDetails.shippingBranchCode`	integer	`0`	Loading branch
`distributionDetails.deliveryDestinationDetails.shippingBranchCode`	integer	`0`	destination branch

ISSUER BRANCH	COUNTERPARTY BRANCH	START SHIPPING BRANCH	COMPLETE SHIPPING BRANCH	RESULT
FALSE	FALSE	FALSE	FALSE	All fields are populated with 0.
TRUE	TRUE	FALSE	FALSE	Start Shipping is populated from the Issuer Branch and Complete Shipping from the Counterparty Branch.
TRUE	FALSE	TRUE	FALSE	Issuer Branch and Start Shipping Branch are populated using the JSON data.
FALSE	TRUE	FALSE	TRUE	Counterparty Branch and Complete Shipping Branch are populated using the JSON data.
FALSE	FALSE	TRUE	TRUE	Issuer and Counterparty Branches are populated with 0, while Start Shipping and Complete Shipping are populated using the JSON data.
TRUE	TRUE	TRUE	TRUE	All fields are populated using the JSON data.

Default Behavior

If not provided: All branch fields default to 0 (main Installation Number).
Auto-population logic:

If issuer.branchCode is set but deliveryOriginDetails.shippingBranchCode (origin) is not → origin inherits issuer's branch code

If counterParty.branchCode is set but deliveryDestinationDetails.shippingBranchCode (destination) is not → destination inherits counterparty's branch code

Parties in Delivery Notes

JSON object field	Description	OtherCorrelatedEntities (XML)
`onBehalfOf`	Τax representative	1
`vatMediator`	Intermediary (Tax Free)	2
`transporter`, `additionalTransporters`	Carrier	3
`buyer`	The Consignee (Seller)	4
`seller`	Seller (owner of the goods)	5
`otherRelatedEntities`	Other related entities	6

Mandatory for phase B

5. JSON Samples

Delivery Note Invoices

1.1 Delivery Note Invoice Sample

5.2 Delivery Note Invoice Sample

1.1 Delivery Note (TDΑ) with zero-value line (Gifts)

11.1 Delivery Note Retail Reciept

11.4 Delivery Note Retail Credit Note

Delivery Notes

9.3 Delivery Note Sample

9.3 Delivery Note Sample v2.0.0

9.3 Reverse Delivery Note Sample

9.3 Delivery Note Fuel Sample

9.2 Consolidated Delivery Note Sample

Delivery Notes Documentation

1. Transaction Types#

Implementation Timeline#

2. Electronic Delivery Note Invoices#

Delivery Note Invoice Types#

Important JSON Fields#

3. Electronic Delivery Notes#

Delivery Note Types#

Important JSON Fields#

4. Useful Tables#

Move Purpose Codes#

Measurement Unit Codes#

Packaging Codes#

Reason Codes for Reverse Delivery Note#

Branch Codes#

Parties in Delivery Notes#

5. JSON Samples#

Delivery Note Invoices#

Delivery Notes#

1. Transaction Types

Implementation Timeline

2. Electronic Delivery Note Invoices

Delivery Note Invoice Types

Important JSON Fields

3. Electronic Delivery Notes

Delivery Note Types

Important JSON Fields

4. Useful Tables

Move Purpose Codes

Measurement Unit Codes

Packaging Codes

Reason Codes for Reverse Delivery Note

Branch Codes

Parties in Delivery Notes

5. JSON Samples

Delivery Note Invoices

Delivery Notes