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Guidance Issued for Data Transmission Process and E-Invoicing on myDATA Platform

  • Greece’s Independent Authority of Public Revenue (IAPR) issued Decision 1170/01.11.2023, providing clarifications on the data transmission process to the myDATA platform.
  • Greece’s Ministry of Finance published Law 5073/2023, which includes guidance on electronic data transmission, penalties for non-compliance, and e-invoicing.
  • The IAPR decision states that relevant legal entities must transmit certain data to the myDATA platform, with further guidance to be released.
  • Entities issuing retail receipts through electronic cash registers will have their data automatically transmitted to the myDATA platform from 1 April 2024.
  • Entities involved in the sale of electricity, gas, water, telecoms, etc., should transmit relevant data within two days of issuing their records until 31 December 2025.
  • Invoices’ data should be transmitted by entities in businesses related to the sale of electricity, gas, water, etc., with the recipient transmitting it if the issuer fails to do so.
  • A QR code is required in sales tax records issued via ERP programs or the IAPR’s “timologio” platform from 1 January 2024.
  • In case of technical connection problems, the relevant data must be transmitted within one day of the deadline.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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