- Decision A.1016/2014 extends the deadline for submitting data or nil reporting for the year 2023 for digital platform operators in Greece.
- The law requires operators to collect and report details of sellers on their platforms to tax authorities.
- Decision A.1016/2024 specifies the tasks of Greek tax authorities under DAC7 and the submission deadlines for platform operators.
- Platform operators requesting exclusion from the reporting rules must submit supporting documentation by October 31st of each year.
- Platform operators requesting exemption from reporting must provide evidence by March 31st of the submission year.
- Platform operators meeting reporting requirements in another member state can be exempted from reporting in Greece if they notify the tax authority within one month.
- If there are no reportable sellers, platform operators must submit a nil report by January 31st of the following year.
- Information must be submitted in xml format in line with EU standards.
- Platform operators must register with the Mutual Data Submission System within one month of becoming reporting operators, even if they are exempt.
Source: kpmg.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.
