In general, all taxpayers are obliged to fulfil the e-books requirements regardless of their size, as long as they are keeping records based on the Greek Accounting Standards.
In the first place, taxpayers are obliged to report sales transactions and their classification data in real time as of 1 July 2021. Also, certain purchase documents (intra-community acquisitions, imports, reverse charges, retail records, etc.) and classifications of all purchase documents had to be transmitted electronically to the myDATA platform until the deadline for submission of the VAT return. Classifications include sales and purchases of goods, services and assets plus expenses.
The invoices issued between January 1 and July 1 2021 and their characterizations must be reported no later than 31 October 2021.
Source SNI
Latest Posts in "Greece"
- VAT Refund Platform Opens for 121,000 Special Regime Farmers – Applications Until December 15, 2026
- Greece Extends VAT Transition Deadlines for Farmers Exceeding Subsidy Limits Until April 2026
- VAT Exemption for EU Member States’ Armed Forces under Common Security and Defence Policy
- Public Consultation on Fines for Late Withholding Tax and VAT Declarations Without Tax Due
- New Regulation on Fines for Late Withholding Tax and VAT Declarations with No Tax Due
