Digital Invoices myDATA

As "Electronic data transmission to A.A.D.E." means the transfer of data to the digital platform myDATA of A.A.D.E.

As "Digital platform myDATA of A.A.D.E." or "myDATA Platform" means the digital platform for receiving data transmitted to A.A.D.E., which is accessible through the website of A.A.D.E. and includes in detail and concisely the total income / expense transactions of the entities that keep Accounting Records, in accordance with the Greek Accounting Standards and which reflects the accounting and tax result of the entities.

The eBooks that appear on the myDATA platform are two and specific:

The Detailed Record Book (Detailed Book), where the Summary of the Income / Expenditure of the entities is recorded, the characterization of the transactions is performed and the settlement accounting records are recorded for the determination of the accounting and tax result of each year.

The Summary Book (Summary Book), which presents the aggregate data of the Entity on a monthly and annual basis

In the Electronic Books of AADE:

1. The Summary of the Income / Expenses of the Companies is transmitted and recorded.
2. The registered transactions are characterized.
3. The Settlement Accounting Records are recorded to determine the accounting and tax result of each year.
4. The above have been standardized (Document Data Standardizations), so that they can be transmitted electronically by the entities and registered uniformly in the AADE.

"Document Summary" means the elements of the mandatory content of the document without the detailed distinction of items (goods - services), as provided in the Annex of A.1138 / 2020.

"Transaction Characterization" means the obligation of entities to account for their data for the fulfillment of their tax obligations as well as to meet the needs of their internal organization.

"Unique Registration Number (Μ.ΑΡ.Κ.)" means the Unique Registration Number issued by A.A.D.E. for each valid data transfer to the myDATA Platform.

"Electronic Invoicing Service Provider" means the entity which, following the order of another entity (liable entity), transmits using electronic means and in accordance with the provisions of applicable law, sales documents on behalf of the liable entity.

"Business management program (commercial / accounting, ERP)" means the electronic applications that cover a) the needs of commercial management for the issuance of accounting data, and b) accounting management for the accounting of the entity's data.

The entities of article 1 of law 4308/2014 (A’251), regardless of their size and the way of issuing and keeping their accounting records.
This obligation does not include:
a) The Holy Monasteries of Mount Athos,
b) The State, the Regions, the Prefectures, the Municipalities, the Communities and the other legal entities under public law, for the activities or acts, which they carry out as a public authority, provided that these acts are not subject to VAT.

The Summaries of the Wholesale documents are transmitted as follows:

1. Through Certified Electronic Invoicing Service Providers with a license for the e-Invoicing Service Provider (YPAIES) software.
2. Through the software programs (commercial, accounting), used by the entities, as long as they are interconnected with A.A.D.E. via a relevant interface.
3. Through a special registration form for the application of electronic books that operates in AADE. The special registration form can be used by the entities that have the conditions defined in the relevant Decision A.1138 / 2020 of the electronic data transmission process (up to € 50,000 gross income for those entities that maintain a haplographic accounting system or those that issue up to 50 invoices regardless of accounting systemic).

The ways of transmitting the Retail documents are the following:

1. for retail items issued using F.H.M. (Φ.Τ.Μ., Ε.Α.Φ.Δ.Σ.Σ., Α.ΔΗ.Μ.Ε.), as follows:
   1. or in detail, per retail item, through a direct interconnection of F.H.M. with A.A.D.E ..
   2. either collectively per month, on the myDATA Platform, through the erp software programs or through the special registration form, for the transactions that do not have the obligation to directly connect the F.H.M. with A.A.D.E. (all except fuel)
2. for retail items issued by computer or manuscript without the obligation to use VAT, the data are transmitted in detail per retail item on the myDATA Platform. Exceptionally, the retail sales data issued, without the use of VAT, until 31/12/2020 can be transmitted collectively per month, if they are transmitted through erp software programs or through the special registration form
3. in detail, per retail item, through an Electronic Data Issuance Service Provider on the myDATA Platform.

The Issuer of the document (recipient of goods / services) transmits a summary and classification of expenses through:

A. electronic invoicing providers
B. ERP software programs
C. Special Registration Form at the times provided per case in A.1138 / 2020

The Recipient of the document (seller of goods / services) transmits income classification through:
A. ERP software programs
B. Special Registration Form at the times provided per case in A.1138 / 2020

The Issuer of the document (third party and not provider) transmits only the summary and not the characterization of the transaction through:
A. ERP software programs
B. Special Registration Form at the times provided per case in A.1138 / 2020

The Recipient of the document (recipient of goods / services) transmits a classification of expenses through:
A. ERP software programs
B. Special Registration Form at the times provided per case in A.1138 / 2020

The Seller of goods / services transmits revenue classification through:

A. ERP software programs
B. Special Registration Form at the times provided per case in A.1138 / 2020

Entities that transmit data through a Provider and especially for wholesale documents (invoices), are not allowed to use the other transmission channels of A.1138 / 2020.
The above restriction does not apply in the case of transmission of retail summaries

1. By the entity itself or a chartered accountant,
2. From the recipient, during the self-invoicing process and the cases of paragraph 4 of this article,
3. From the Electronic Invoicing Service Provider and
4. From the third, in the case of invoicing.

A. Summaries of Receipts & Invoicing Expenses - Transaction Characterization
Regardless of the obligation or non-submission of a VAT return. and maintained accounting system (haplographic-bibliographic), are transmitted to A.A.D.E. as follows:
- Real time for Businesses transmitting through a Certified Provider from 20/07/2020 and ERP Software Programs from 01/01/2021 onwards
- Until the 20th day of the following month in which they were issued for the Companies that transmit through the Special Registration Form without time limits, and of the ERP Software Programs from 01/10/2020 to 31/12/2020, Exceptionally, for the tax years 2020 and 2021, PPC, EYDAP, the other entities selling non-thermal water, as well as the credit institutions transmit the specific data, collectively, until the 20th day of the next month in which they were issued.

B. A. Summaries of Documentary Expenses & Invoicing Income - Characterization of Transactions
The data related to the recipient of the goods or services (domestic entity) are transmitted to A.A.D.E. until the submission of the relevant VAT return, as follows:
On a monthly basis for Companies that keep Accounting Records with a bibliographic system and
- on a quarterly basis for Businesses with a haplographic compliance system.
Especially for companies that are not subject to VAT, the deadline for transmission will coincide with the three-month deadline for submitting a VAT return of the haplographic system (ie on a quarterly basis).

C. Income - Expense Settlement Accounting Records
The income / expense adjustment records defined herein are transmitted until the submission of the income tax return, with the exception of the payroll entries, the data of which are transmitted until the submission of the return withholding tax.

In the event that the issuer does not comply with the obligation of electronic transmission of data within the set deadlines, the transmission by the recipient takes place within two (2) months from the expiration of the deadline for submission of the VAT return. of the haplographic accounting system.

The classification of expenses is forwarded to A.A.D.E. obligatorily through an accountant - tax holder of a license granted by the OEE, for the entities that fall under the conditions and the limits of gross income, as they are defined for the application of paragraph 2 of article 38 of law 2873/2000, for the following:

a) For transactions involving expenses,
b) For data related to payroll registrations,
c) For the data concerning the depreciation entries and the other entries of settlement of income - expenses.