Greece’s Independent Authority for Public Revenue (AADE) has announced new rules governing the transport of agricultural products, introducing changes that affect farmers, open-air market vendors and olive producers.
The measures clarify who is responsible for issuing transport documents, when handwritten documents remain permitted and how unsold goods returning from markets must be documented.
The changes are part of the mandatory second phase of Greece’s digital inventory movement monitoring system, which will take effect on October 12, 2026. The expanded system will cover product loading, reloading and receipt procedures. Until then, submitting these data to the government’s myDATA digital tax platform remains optional, while the first phase—covering the issuance and electronic transmission of transport documents—has been mandatory since December 1, 2025.
Open-Air Market Vendors
Farmers transporting products from their farms or business premises to open-air markets must issue a consolidated transport document.
Until October 11, 2026, the document may still be issued manually. Beginning October 12, however, it must be issued digitally as part of the second phase of the tracking system.
AADE also clarified that producers returning with unsold products do not need to issue a new transport document. The return journey is covered by the original consolidated transport document used for the outbound shipment, even if it has not yet been updated with the quantities sold during the day.
Once the remaining products arrive back at the producer’s premises, a quantitative receipt document must be issued to record the quantity returned.
For producers attending two or more open-air markets consecutively without returning to their base in between, a single consolidated transport document may cover the entire route, provided all scheduled markets are listed in advance. Any unsold products must again be recorded through a quantitative receipt document upon return.
Professional vendors who purchase agricultural goods from farmers or wholesalers may also use a supplier’s digital purchase document to cover transportation to multiple markets, as long as the relevant markets and dates are specified.
Meanwhile, vendors selling industrial or manufactured goods who also operate retail stores are exempt from issuing a digital transport document, provided purchase invoices are issued separately for merchandise intended for open-air markets.
Transitional Rules for Olive Growers
A transitional regime remains in place for olive growers registered under Greece’s standard VAT system who reported annual turnover of up to €200,000 during the 2022 tax year.
These producers remain exempt from issuing digital transport documents when delivering olives to olive mills until October 11, 2026, provided the olive mill issues a quantitative receipt document upon receiving the crop.
From October 12, 2026, the digital procedure will also become mandatory for this category.
AADE also allows transport documents for farmers under the standard VAT regime to be issued by the receiving party, such as a trader, agricultural cooperative or olive mill. These documents must be issued before transportation begins and include the notation “Reverse Movement.” The rule also applies when producers use their own vehicles.
Rules for Special VAT Farmers
Farmers operating under Greece’s special VAT regime are exempt from issuing digital transport documents when transporting their own products.
Upon receipt, the buyer or agricultural cooperative must issue a quantitative receipt document. If products are collected directly from the farm, the receiving business may instead issue a digital transport document marked “Reverse Movement.”
Exemption for Short-Distance Transport
Digital transport documents are not required when agricultural products are moved between fields, livestock facilities, farms or storage locations owned by the same producer, provided the distance does not exceed 10 kilometers (6.2 miles).
The exemption applies even if those locations are not registered as business premises in Greece’s tax registry.
AADE also clarified that product transport may continue during internet or power outages. In such cases, transport documents may be issued with a notation indicating loss of connectivity and submitted electronically once access is restored. When operators are away from their premises and cannot access the myDATA mobile application, handwritten transport documents may also be used.
