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
