18. Until when are the data transmitted per transmission channel according to A.1138 / 2020?
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.