From the document to the physical movement: the entire supply chain acquires a digital footprint.

Phase Two of the Digital Delivery Note moves digital compliance out of the accounts department and into the warehouse, transport and goods receipt. For the first time it is not only the document that is digitised, but the entire movement of goods from consignor to consignee.

The digital reform of tax administration in Greece continues at a steady pace, and the myDATA ecosystem is now the central pillar of electronic transaction monitoring. Having established the electronic transmission of documents, the AADE is proceeding to Phase Two of the Digital Delivery Note, introducing new obligations that materially affect the movement of goods.

Roll-out is gradual and covers four core functions: the initiation and registration of the movement by the consignor (RegisterTransfer), confirmation or rejection of the delivery by the consignee (ConfirmDeliveryOutcome), the declaration of discrepancies at goods receipt, and bulk scanning from mobile devices (GenerateGroupQRCode).

From transmitting documents to digitally tracking the movement

The first phase focused mainly on transmitting tax documents to the myDATA platform. Businesses adapted gradually, upgrading their ERP systems and automating the electronic submission of data.

Phase Two extends that philosophy, shifting the focus from the document to the physical movement of the goods. Issuing a delivery note is no longer enough — the process of transport, receipt and confirmation itself acquires a digital footprint. Every stage of the supply chain gains transparency, with information available almost in real time to the business and to the tax administration alike.

The four core functions of Phase Two

• Digital initiation of the movement (RegisterTransfer). Registering the movement at the consignor's end creates a digital trace before transport begins. The consignment receives a unique identity and is tracked along the whole route. ERP systems must transmit the data promptly and reliably, without burdening day-to-day operations.
• Confirmation of receipt (ConfirmDeliveryOutcome). The consignee confirms the delivery or declares a rejection. Data reliability improves, ambiguity is reduced, and a mechanism emerges for resolving disputes faster and managing logistics more effectively.
• Declaration of discrepancies. Shortfalls, surpluses or damage may be identified at goods receipt. Being able to record discrepancies formally improves transaction transparency, inventory management and quality control.
• Bulk handling (GenerateGroupQRCode). Group scanning from mobile devices for businesses with high movement volumes. Data-entry time and human error both fall — practical for warehouses, distribution centres and drivers.

Which operational challenges does this create?

Implementation is not merely a technical ERP upgrade — it demands that the whole operation adapt. The most significant challenges:

• Upgrading information systems. ERP and warehouse systems must support the new functions without disrupting production operations.
• Redesigning logistics processes. Dispatch, goods receipt and returns need to be reassessed so that they incorporate the new digital requirements.
• User training. Staff in warehousing, logistics and sales must become familiar with new processes, applications and tools.
• Data quality. The value depends on the accuracy of the data. Incorrect or incomplete data creates both operational and tax problems.

Checking operational readiness

Before go-live, businesses should check not only the technical readiness of the ERP but also the operational application of the new processes: owners appointed for initiating movements, confirming receipt and handling discrepancies; the core dispatch and return scenarios tested; users trained. Equally important are clear procedures for incorrect data, failed transmission or a temporary loss of connection to myDATA.

The role of the ERP in digital transformation

For many businesses, success will depend on what the ERP can do. Modern ERP systems no longer act only as financial management systems — they are the central platform connecting sales, procurement, warehousing and movements with financial management and tax compliance. Automating myDATA updates reduces administrative load, limits errors and gives a better real-time picture of the supply chain.

Are businesses ready?

Companies that have invested only in technical compliance may find that it is not enough. Success will depend mainly on how far the everyday processes of warehousing, transport and receipt have been adapted.

Organisations with modern ERP systems, digital warehouses and automated processes are in a better position. Those relying on manual processes or fragmented systems are likely to face greater difficulty. In every case, preparation is not limited to technology: it requires management, finance, logistics and IT to work together.

Conclusion

Phase Two of the Digital Delivery Note is not only about technology. It is about how the movement of goods is organised. Those who limit themselves to a technical ERP upgrade will probably run into operational difficulty.