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Greece myDATA e-book reporting Jan 2024 update

Updates to revenue and expense reporting to myDATA reporting Jan 2024

Greece’s tax transaction reporting regime platform, myDATA, includes a number of updates from 1st January 2024. There are longer term plans (see below) include mandatory VAT e-invoicing potentially from 2025.

  • The start of the requirement to submit via ERP API  sales invoicing and bookkeeping data. The new requirement from the Greek tax office, AADE for transmission of summary data will switch to live reporting. Taxpayers reporting by other routes (manually, cash registers or portal upload) are unaffected. AADE announced a range of other changes, including using QR Codes from systems for fiscal receipts.
  • Customers receiving fiscal documentation that is different from that issued by the vendor before their next VAT return.

Greece’s Ministry of Finance and tax authority (AADE) will also extend into 2024 the tax incentives for taxpayers which adopt e-invoice reporting via certified e-invoicing providers.

Sept 2023: VAT e-invoicing mandate planning underway – 2025 target – to supplement myDATA transaction reporting for pre-filled VAT returns

Greece’s Ministry of Finance and tax authority (AADE)  has confirmed that it is discussing the necessary derogations from the European Commission to vary from the EU VAT Directive and impose VAT e-invoicing obligations on taxpayers. The authorities believe this may come as soon as 2025.

This would support the existing myDATA regime which already requires full reporting of VAT invoices and e-Books to the tax authority’s portal since 2022. This will result in pre-filled VAT returns possibly from 2025.

myData sales & purchase invoice and ledger reporting

myData was phased in between 2021 and 2022. It covers: sales & purchase invoices; and key ledgers reporting:

  • e-Books or Ledgers: General Ledger; Payroll; Fixed Assets, including amortisation. Cross-border transactions and B2C sales not included in e-Invoices
  • e-Invoices: B2B sales and purchase invoices, which accounting coding data. Only sales invoices are shared with AADE which is then matched to supplier sales invoices.

Taxpayers also still issue paper or PDF invoices to their suppliers, and must submit regular VAT returns, Intrastat and EC Sales Lists, as required. It is only a requirement for resident VAT registered businesses.

myData filing submissions

There are four routes for submitting e-invoices and e-books.

  1. Manual uploads for small numbers of invoices;
  2. From enabled ERP’s and accounting software linked to myDATA;
  3. Online certified cash registers which are connected to AADE; or
  4. Commercial providers of e-Invoicing services. These must be Greek-resident businesses. Providers must have demonstrated robust invoice creation, storage and retrieval systems to guarantee the integrity of invoices. The must also be Greek resident, and meet financial stability tests. Invoice data may be stored elsewhere in the EU.

From a technical perspective, the VAT books and the e-invoice data needs to be mapped and prepared in a pre-defined XML format. Then, this XML file needs to be submitted to the Greek AADE myDATA platform. The XML format follows the European EN 16931-1 standard.

The submission is on a monthly or on a quarterly basis – depending on the size of the taxpayer. The data submission should to be completed before the 20th day after the end of the month for ledgers in which the relevant invoices were issued. This will be supplemented with the online cash register VAT system for retail transactions.

AADE will use e-invoice to match with customer reporting to identify and return via myDATA any discrepancies. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

Certified Cash registers

The rollout of the certified online cash registers, linked to the tax office, AADE, progresses with the requirement to adopt Quick Response Code (QR Code) for receipts by November 2021.

EU Digital Reporting Requirements

The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Control (CTC) across the member states. This originated from the 2020 Tax Package measures for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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