Digital client book: who must keep one and what to record

The digital client book is an AADE application in which certain businesses record their transactions with customers in real time and, in every case, before the service starts. It covers both retail and business customers, whether the service is one-off, recurring or continuous (a subscription or lease).

The purpose, as the decision states, is to let AADE verify transactions during audits, compare similar businesses and cross-check the data with its other digital systems, such as myDATA. In practice, every vehicle on your premises must match an entry, and every entry must end up matching a document.

The framework is set by decision Α.1057/2025 of the AADE Governor (Government Gazette Β΄ 1828/14.4.2025). The application launched on 14 April 2025, was optional until 30 June 2025 and has been mandatory since 1 July 2025.

Under Article 2 of Α.1057/2025, a digital client book must be kept by businesses active, as a main or secondary activity, under the activity codes (ΚΑΔ) in the decision’s annex, in these sectors:

• vehicle repair and maintenance workshops and body shops,
• installation of alarms, sound systems and instruments in vehicles,
• car parks,
• vehicle washes,
• rental of cars, motorcycles, mopeds, commercial vehicles, agricultural and other self-propelled machinery.

AADE has said it intends to extend the digital client book to other sectors, and press reports have mentioned, for example, event venues and catering. As of 13 November 2026 we found no decision setting a start date for new sectors. If your activity is not on the list above, keep an eye on the announcements on aade.gr.

In repair shops, the entry is made when the vehicle enters and parks on the premises and the driver leaves, or when work begins, even in front of the shop. In car washes and car parks, when the vehicle enters and parks. In rentals, when the rental starts.

An entry has three stages:

• Arrival: type of service (one-off, recurring, continuous), branch, registration plate, date and time of arrival. Vehicle category and make are filled in automatically for Greek plates. The customer’s VAT number is required for recurring transactions.
• During the service: the work category, for example with or without parts, parts brought by the customer, warranty or free of charge, and optionally the agreed amount.
• Completion: departure date and time (or return, for rentals), the type of document and, once issued, its MARK from myDATA or the details of the cash register receipt.

If an entry has to be cancelled, a new one is recorded and linked to the old one, and the history is kept. If the connection drops, the data is entered as soon as it is restored.

Article 3 of Α.1057/2025 exempts from the digital client book:

• finance leasing companies,
• self-service systems, as long as the document is issued as soon as the service is completed,
• dealership workshop jobs needed to deliver new cars to buyers (e.g. dewaxing),
• renting spaces on fenced plots without attendants or other services, where drivers come and go on their own,
• repairing parts brought in without the vehicle,
• a business’s own car park used for its customers,
• mobile repair services at the breakdown location.

Moving a vehicle off the premises briefly (for fuel or a test drive, say) needs no entry, as long as it can be brought back in reasonable time if an auditor asks.

Α.1057/2025 states that every entry counts as filing an information return. A late entry is a late return, an incomplete one is incomplete, and a missing entry is a failure to file. These breaches carry the penalties of Article 53(1)(a) of the Tax Procedure Code (Law 5104/2024), per breach. Since every vehicle is a separate entry, omissions add up quickly.

There is a practical upside too: under decision Α.1150/2025, businesses that keep a digital client book no longer submit their customer agreements for agreements from 1 July 2025 onwards, as long as the transactions are recorded in the client book.

The easiest way to stay compliant is to record the entry in the same place you issue the document. That way you never type the same details twice and the MARK is linked without copying.

The obligation becomes easy once it is part of your front-desk routine. An example for a repair shop:

• Drop-off: the customer leaves the vehicle. Before they go, you enter the plate and type of service. If it is a regular business customer with a recurring arrangement, you add their VAT number too.
• Work: when the repair starts, you choose the category, for example work with parts. If a price was agreed, you can note it.
• Hand-back: when the vehicle leaves, you close the entry with the departure time, issue a receipt or invoice, and the entry is linked to its MARK.

At a car wash or car park the flow is shorter: entry on arrival, close on departure, document. In rentals, the entry opens when the rental starts and closes on return.

Two tips from practice: decide who on the team makes the entries on each shift, so nobody waits for someone else, and do not leave entries open for vehicles that have already left. If you issue more than one document for the same vehicle without it leaving the premises, the number of entries must match the number of documents.

eFluper’s Digital Clients covers repair and body shops, car washes, car parks and vehicle rental businesses, inside the same software you invoice with:

• you record the vehicle’s arrival and the entry is sent to AADE automatically, in real time,
• you update the service category and completion per vehicle, and each step is sent as it happens,
• you issue a receipt or invoice from the same app, and the document is linked to the entry as it goes to myDATA,
• you manage customer payments, with no extra equipment, from a computer, tablet or phone.

Digital Clients is switched on with any paid plan and costs €4 a month (excl. VAT). Before you start, you need a myDATA registration for the access credentials.