VATLive > Blog > Greece > Greece delays myDATA e-invoices e-books to 1 July 2021

Greece delays myDATA e-invoices e-books to 1 July 2021

  • Mar 16, 2021 | Richard Asquith

Greece has announced that the mandatory introduction of e-invoices and e-books has been delayed again, this time from 1 April 2021 to 1 July 2021. This is due to the economic disruption caused by the COVID-19 pandemic – although the myDATA portal is still undergoing development work. The first quarterly submissions will therefore be due by 31 October 2021 (unchanged).

The original roll out of transaction-based reporting in Greece had already been delayed from October 2020.

The introduction of transactional-level reporting is now mandatory – so companies prepared for the 1 January deadline may still proceed now with the submission of Q4 invoices. Businesses that have registered with third-party e-invoice providers must still start submitting now.

However, it only becomes compulsory from 1 July 2021. The decision was taken by the Ministry of Finance and Greek tax office, AADE.

Records to be held digitally include two sets of data

  • e-Invoices: Sales VAT invoices (domestic B2B transactions). Plus records of Purchase e-invoice that have been received. Invoices details must include accounting code details - unlike regular e-invoices.
  • e-Books: accounting General Ledger transactions; Cash ledger Payroll; and Fixed asset transactions, include depreciation provisions. B2C and cross-border transactions, not included in e-invoice data, will be added to the e-books.

The above digital records will be transmitted automatically to the AADE, via the myDATA portal. The filing deadline is set to be the 20th day of the following month.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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