Greek AADE Sets New Digital Delivery Note Rules for Farmers

The Independent Authority for Public Revenue (AADE) issued circular E 2038/2026 outlining the rollout of a digital delivery note system for agricultural product transport, to be recorded in the myDATA platform. Phase 2 digital monitoring becomes mandatory on 12 October 2026, while data transmission remains optional until then.

Farmers under the special VAT regime are fully exempt from issuing digital notes. Olive‑oil producers in the regular regime receive an extension until 11 October 2026 for oil‑seed transport to mills, provided the mill issues a quantitative receipt. Reverse logistics, intra‑farm movements within 10 km, and farmers‑market sales may use handwritten collective notes until the same date.

AADE also highlights that the digital system creates a comprehensive “radar” of fruit and vegetable movements, recording quantities, senders, recipients and timestamps. This data will improve tax compliance monitoring and market transparency, helping authorities spot price gaps that affect food‑inflation, which recent ELSTAT figures show as a 4 % year‑on‑year rise in fruit prices and a 0.5 % rise in vegetables.