Changes in myDATA fines: Final provisions submitted to the Parliament

• The article regarding fines for myDATA was amended in the new tax bill.
• The phrase “and one hundred thousand euros (€100,000) per tax year” was removed from paragraph 1.
• Article 8 introduces penalties for non-compliance with the obligation to electronically transmit data to the Independent Authority for Public Revenue.
• Article 54ΙΓ specifies the penalties for entities that fail to transmit or transmit late accounting data to the Independent Authority for Public Revenue.
• The penalties include fines for not transmitting summaries of issued invoices, fines for not transmitting data on payroll entries and other accounting entries, fines for not transmitting digital transport documents, and fines for not transmitting other receipts, returns, or orders.
• No fine is imposed if the income document associated with the other receipts has been issued before any tax audit.
• In case of late transmission of data, the fine is 50% of the corresponding fine for non-transmission.

Source: taxheaven.gr

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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