All companies (individuals, O.E., E.E., Ltd., I.K.E., A.E. etc.) should electronically transmit the data from the issued data (invoices, retail receipts, etc.) on a new platform developed by the Independent Public Revenue Authority (AADE), the myDATA digital platform, regardless of whether the data is handwritten and / or copied Electronic Tax Mechanisms (FIM).
In particular, from 1.10.2021 they must transmit (but without sanctions for 2021) their income documents, issued from that date onwards:
- Businesses (individuals and legal entities) with bibliographic books with a turnover over 50,000 euros
- Businesses (natural and legal persons) with haplographic books with a turnover over 100,000 euros
From 1.11.2021 Mandatory (but without sanctions for 2021) all other companies submit their income documents.
Revenue receipts issued or will be issued by companies by the date of commencement of mandatory transmission (ie, until 30/09/2021 or 31/10/2021, as the case may be), must be transmitted to the myDATA platform no later than 31/03/2022
Sanctions: Until the legislation of the relevant article, no fines will be imposed for an earlier period of sanctions (expected to take effect from 01/01/2022).
The operation of business accounting and accounting firms in the age of the myDATA digital platform :
With the full implementation of the MyDATA digital platform, significant changes are taking place in the operation of business accounting and accounting offices. It may have been heard that "… Computerization will automatically send them to the myDATA platform" or "the consolidated statements are abolished", but what is certain is that the working time and costs of accounting and bookkeeping offices will increase due to many new obligations arising from this new obligation. Particularly:
a) The Accounting Files according to the Greek Accounting Standards (L.4308 / 2014) are not abolished, they will continue to be kept and the financial statements will continue to be prepared normally, in accordance with what is in force (principles and rules of Law 4308/2014). At this point we must point out that, in accordance with paragraph 5 of article 3 of Law 4308/2014 (Greek Accounting Standards), the entity's accounting system is required to monitor both the carrying amount (basis) and the tax value (basis), if different, of the items of income, expenses, assets, liabilities and equity, as appropriate. This obligation is a self-evident condition for the fulfillment of the tax obligations of the entity. The monitoring can be done in any convenient and secure way, so that the necessary information can be extracted for the preparation of the financial statements, the preparation of the tax returns and to ensure the possibility of carrying out audits, without the need to keep separate accounting and tax books. (relevant paragraph 3.5.1. of the circular POL.1003 / 2014).
b) Established to keep two (2) more books, digitally on the myDATA platform, for tax use. Given that in the e-books will be transmitted all the income / expense transactions, the Payroll, depreciation and settlement accounting records of the entities (companies) that keep Accounting Files (books and data) in accordance with the Greek Accounting Standards and accounting and tax result of these, we understand that the AADE will consider strong, in terms of validity and probative capacity, only e-books.
THE COMPUTERIZATION of the company for the operation of the myDATA Platform, is ONE WAY:
By Computerization we mean "Business management program (s) (commercial / accounting, ERP)", which are the electronic applications that cover:
a) the needs of commercial management for the issuance of accounting data and
b) the needs of accounting management for the accounting of the entity data (Commercial / accounting management programs)
Categories of companies, regarding the use of accounting programs
We could distinguish companies in terms of the use of such programs into three categories:
(1) Businesses that use Accounting Programs, which cover (internally) the needs of issuing data and recording income and expenses. They are usually medium and large companies.
In this case, the transfer to the myDATA Platform has the least difficulties as the Accounting Program is unified. The programs are basically divided into CRM (Customer Relationship Management or data management, data issuance, etc.) or ERP (Enterprise Resource Planning System or Business Resource Management System which is a more complete set of software applications and supports a wider range of accounting requirements).
(2) Companies that use: a) Computer program, which covers the needs for the issuance of invoices (" Invoice » ) and b) The entry of income and expenses is made in the Accounting Program of the Accounting Office that supports these companies in accounting. They are usually small businesses and freelancers. In this case, the transfer to the myDATA Platform is made in terms of revenue (Wholesale and Retail Sales) from the "Invoice" or "Cash Register" and in terms of expenses / purchases or any other revenue, from the Accounting Program, of Accounting Office.
(3) Businesses that use: a) Manuscript way, for the issuance of invoices and b) The entry of income and expenses is done in the Accounting Program of the Accounting Office that supports these companies in accounting. They are usually small businesses and freelancers.
In this case, there is a problem in the transfer of revenue to the myDATA Platform. The problem is the inability to transfer the income in "real time" or within five days (as required by AADE).
The problem can be solved by using the "Special Registration Form" (if the company has those limits, that it can use it) or by "removing" the manuscript and instead the use of "Invoice" (which is "one way", in case the company does not have the ability to use the "Special Registration Form".
The use of the "Special Registration Form" is time consuming, as it has no automation and is recommended only in the case of companies with a very small number of documents.
CONCLUSION: Software Software Required ("Invoice" or CRM or ERP) in all businesses!
Selection of the appropriate "accounting program"
The selection of the appropriate "accounting program" should be made based on the following possibilities:
→ The «Accounting Program» to operate according to myDATA specifications
→ The «Accounting Program» to be able to carry out as much as possible the automation of the Transformation of the Accounting Records into myDATA Documents
→ The «Accounting Program "to be able to create a separate table with related data and not (Associated MARK-Accounting records / Open MARK / Open Accounting records)
New "Buttons / Options" are added to the "Accounting Programs"
In almost all Accounting Programs, they will be added, similar or identical to the following:
Control panel / Sending of documents A1 & A2 / Sending of documents 8.1 / Sending of documents Β1 & Β2 / Γ1 & Γ2 / Receipt of documents (as a recipient) / Balance of a certain period Α.Α.Δ.Ε. (myData)
AADE transmission statistics
AADE summary book
Revenue per type / Revenue per category / Revenue per Code E3 / Expenses per category / Expenses per E3.
The "management" of AADE Documents is done through the above new functions. That is, all the Documents that have been registered in the myDATA application are displayed, the "summaries" of Documents, transmitted by the supplier of the company with the "Accounting articles", etc. are matched.
Preparation of software (computer organization)
(1) Mapping of receipts: Retail-Wholesale which are the documents issued, in order to be characterized in terms of transmission categories and allowable classifications according to the "business analysis of AADE"
(2) Matching the "tax documents" with the standard AADE documents
(3) Matching the accounting plan with the standard columns of income and expenses of the e-books.
(4) Matching the "accounting plan" with the fields of E3 and with all withheld taxes & other taxes - fees.
(5) Separate fields "Series" and "Document number" in all entries. For all "transfers / entries" on the "myDATA" platform, these are required not only for the Revenue documents (item that already exists) but also for all the Accounting entries, which are transmitted to the "myDATA" platform.
So you need a new organization / classification of accounting categories.
(6) New registration codes of other accounting entries by matching the accounting records of the "myDATA" platform
(7) AADE Standard Document Selection Field in the registrations.
(8) Each type of document must uniquely "transmit" "Characterization" during the issuance, ie the income category and form code E3
(9) Depending on the software, some exceptions of priced items should be coded (if any), e.g. warranty, plastic bags
There are cases of invoiced items that have VAT and affect Taxes / Fees
(10) "Maintenance" (ie updating) of a file of customers and suppliers regarding the country code and the type of VAT exemptions
(11) "Maintenance" (ie update) of "accounting plan", in terms of "category" and code E3
(12) Separation of documents received in: a) Those received from companies / organizations that are obliged to transmit and b) Those received from companies / organizations that are exempt from transmission (per customer) e.g. Energy companies (PPC, etc.), EFKA, Intra-Community Suppliers, Suppliers from third countries, etc.
(13) Exploiting the potential of the software - Documents received by obligors in "summary transmission" suppliers
Each application (ERP) has the ability to automatically display the documents issued by our suppliers. The list showing the documents can be imagined as a "file / set of documents" waiting for the "transfer of the designation" of the "myDATA" platform.
They are documents that our issuing supplier is obliged to transmit and automatically with the issuance of the document appears as an output to the recipient (us). These documents (purchases, expenses, fixed) are initially "unlabeled" as pending for them "control / acceptance ”and correlation with the accounting entries of our books.
Each application (ERP) correlates the TIN, the date of issue, the values and the number of accounting documents with documents received by the entity as a recipient in the past.
With the above correlation, an "agreement" of the documents with the accounting articles is reached and these documents automatically receive designations ready for transmission.
(14) Each record containing accounts of groups 1,2,6,7,8 must contain a field with "MARK", so that non-transmission discrepancies can be easily identified.
The A) Concise "myDATA Guide" of taxheaven.gr and B) the Frequently Asked Questions - Answers of AADE are listed
A) myDATA Platform - 21 Key Highlights [Concise "myDATA Guide"] (21/09/2021)
Costas I. Niforopoulos Certified Public Accountant
Dimitris M. Karpodinis Accountant and Computer Engineer
Contents
1) myDATA - First Implementation Schedule - What to do from 1/10/2021 - Predicted Penalties
2) What is the myDATA platform and the "AADE Electronic Books" - What happens in other States
3) What "adds" and what "Replaces" the myDATA platform
4) The operation of the myDATA platform does not change the legislation in: GAA, VAT, Income Tax and Withholding Taxes
5) The Legislative framework and the Information material from AADE
6) Basic concepts in the "myDATA" platform
7) What do I transmit to the myDATA platform and with which Roles
8) The 5 Channels of Electronic Data Transmission
9) Another is "Electronic Invoicing" and another is "Electronic Books"
10) Another is "Special Registration Form" and another is "Invoice - timologio"
11) "Cash Registers / FIM" and interface with "esend"
12) How to connect to the myDATA - REST API platform
13) Computerization-Automation is essential
14) Businesses: Liabilities, Excluded and Reduced Liabilities
15) Electronic transmission of "Summary" and "Characteristics", for each document
16) The "Code" of the "myDATA" Platform - mapping
17) "Accounting Records" and registrations on the "myDATA" platform
18) Error Correction and Interface Loss
19) Revenue and Expenditure Transmission Times / Deadlines
20) Tax Returns and Checking them through "myDATA"
21) Changes in the Accounting Organization of Businesses / Professionals and what additional Accountants have to do
1) myDATA - First Implementation Schedule - What to do from 1/10/2021 - Predicted Penalties
✔ First Implementation Schedule - Summary for the years 2020, 2021, 2022
→ Year 2020: There are no business obligations.
→ Year 2021 → Transmission Obligations
Data to be issued from 1/10/2021 or 1/11/2021 onwards
- i) from 10.2021, or ii) from 1.11.2021 depending.
Data issued from 1/1/2021 to 30/9/2021 (or 31/10/2021)
Until 31.3.2022
Note: There is no obligation to "characterize" the Expenses in the Year 2021
→ Sanctions
Until the legislation of the relevant article of sanctions, no fines are imposed for an earlier period.
→ Obligation to match the data of the "electronic books" with the data of the Tax Returns (VAT and Withholding Taxes and Fees).
There is no such obligation
Year 2022
Obligation of full implementation
Details for the year 2021 - Transmission Obligations
« f) Exclusively for the tax year 2021, summary data and pricing revenue ratings, the summary data, the ratings of self-invoicing expenses (confronted or not), as well as the acquisition securities are transmitted mandatory:
[Data to be issued from 1/10/2021 or 1/11/2021 onwards]
- i) from 10.2021, from the entities that keep a haplographic accounting system and the total of their gross income for the tax year 2019, exceeds one hundred thousand euros (€ 100,000), as well as from the entities that keep a bibliographic accounting system and the total of their gross income for the tax year 2019, exceeds fifty thousand euros (€ 50,000) and
- ii) from 11.2021, from the other entities.
[Data issued from 1/1/2021 to 30/9/2021 (or 31/10/2021)]
Until 31.3.2022, the data of the summary and the characterizations of invoicing income, the data of the summary and the characterizations of self-invoicing expenses, as well as the acquisitions related to accounting records for the period from 1.1.2021 to 30.9.2021, as well as on 31.10.2021 respectively, for the categories of entities of the above paragraph, except for the data that the entities transmitted previously, according to circumstance a) above.
[Deadlines in case of non-transmission of data by the Publisher]
specially in case of non-transmission of data by the Issuer, in the above cases, for data that have been issued up to the aforementioned dates, ie 30.9.2021 and 31.10.2021 respectively, these can be transmitted by the Recipient from 1.4.2022 until 30.4.2022.
The Issuer may accept and characterize these transactions until 31.5.2022.
The data of this case concerning wholesale transactions are transmitted separately, per document and the data of retail transactions are transmitted per month, either analytically or collectively.
g) Until 31.5.2022 they can to be transmitted to A.A.D.E., the data of the summary and the characterizations of invoicing expenses, as well as the characterizations of self-invoicing income, that concern accounting data that have been issued from 1.1.2021 until 31.12.2021.
In addition, until 31.5.2022 they can to be transmitted to A.A.D.E., by the recipient of the goods or services (domestic entity), the data of expenses of cases a to up to par of 4 of article 4 of the present *. The data of the cases in question, concerning wholesale transactions, are transmitted separately per document and the data of retail transactions are transmitted either analytically or collectively per month.
[* a) Transactions with a non-compliant foreign entity, such as intra-Community acquisitions, imports from third countries and receipts of services (intra-Community, third countries), b) Receipt of domestic or foreign retail documents, such as utilities, subscriptions, retail , c) Transactions related to the sale of electricity and natural gas, non-thermal water (E.Y.D.A.P., other providers, etc.), as well as the provision of telecommunications services and pay-TV, d) Transactions with the toll operators, the credit institutions, as well as the Bank of Greece, e) Receipts of payment of contributions to insurance funds, such as those issued by EFKA] h) Until the date of submission of the income tax return for the tax year 2021 and not later than the final date of its submission, the income settlement entries must be sent to A.A.D.E. and optional expense settlement records, the data relating to the tax year in question. " (A.1156 / 2021, article 7)Sanctions
→ Until the legislation of the relevant article of sanctions, no fines are imposed for an earlier period.
« Ε If a company transmits a Type of Document to the myDATA digital platform and while it has received a MARK afterwards, an inaccuracy in the value data for 2020 and 2021 is found, will it be penalized?
A No, 2020 is a year of education and 2021 is a year of tolerance for late and inaccurate transmissions. The primary goal of the project is the ability of companies to transmit through the five transmission channels. …… »
(Source: "AADE e-books - Business Issues" -28/4/2021 (Question 34))
Based on the above we have:
A/A | Business Size (natural and legal persons) | Commencement of Obligation to transfer Receipts issued from 1/10/21 or 1/11/2021 onwards | Obligation to transfer the Receipts Received issued from 1/1/21 to 1/10/21 or 1/11/2021 | Obligation to "characterize" the Expenses in the Year 2021 |
1 | Businesses with bibliographic books with a turnover of over 50,000 € (*) | From 1.10.2021 they transmit their income documents, which they issue from this date onwards | Must be transmitted to the myDATA platform no later than 31.03.2022 | There is no obligation |
2 | Businesses with haplographic books with a turnover of over € 100,000 (*) | From 1.10.2021 they transmit their income documents, which they issue from this date onwards | Must be transmitted to the myDATA platform no later than 31.03.2022 | There is no obligation |
3 | All other companies (Except approx. 1 & 2) | From 1.11.2021 they transmit their income documents, which they issue from this date onwards | Must be transmitted to the myDATA platform no later than 31.03.2022 | There is no obligation |
Notes:
[1] (*) : Based on the data of the Fiscal Year 2019.
[2] There should be no confusion with the limits for the possibility of using the "Special form for registration of the application of electronic books which is accessible through the website of A.A.D.E.
The obligation to transfer Revenue from 1/1/2021 - What we must do
The steps :
The steps :
[1] Check for the right to use the "Special registration form" [Concerns small businesses] (See also in detail in par. 8)
[2] Recording of the issued sales documents (type, manner, time, place) by the specific Company
[3] We check (when there is a case) the obligation of the interconnection of F.H.M with the E-send.
[4] Check for the possibility of using computer means of the Company
[5] Check for the possibility of using computer means (software) of the Accounting Office
[6] Checking the existence of appropriate resources (staff and resources)
[7] Announcing the results of the above steps (1-6) to the Entrepreneur and making similar decisions and finding support resources by him (eg resolving the issue of transmitting invoices in "real time") and valuing the Accountant's time in the additional liabilities .
[8] Selection of means of transmission, covering the deadline for transmission and the manner of their execution.
[9] Get Codes, for "Interface" with the Platform.
[10] Statement of Acceptance of Data Receipt (Electronic Invoicing) [https://www1.aade.gr/saadeapps2/bookkeeper-web/bookkeeper/#!/declaration]
Provides free of charge the incentive to reduce the limitation period from 5 to 4 years.
[11] Informing the Customer / Trader about the new deadlines for transmission and receipt from the accounting office of the documents
[12] Adaptation of the Organization of Accountants / Accounting Offices, to the new data (a) in the shortening of the registration deadlines, b) transmission works on the platform and c) agreements between accounting and electronic books).
Important Note
Because, as officially mentioned above, 2021 is a year of tolerance for overdue and inaccurate transmissions, then the "Start Time" will start to really count, from the moment the circular on "Penalties for non-transmission" is issued.
| Businesses With the Possibility of using a Special Form | ||||
| Type of Business | Document type | Deadline for Transmission | Required Summary Transmission | Ed. |
| Freelancer (Without the use of VAT) | A.P.Y | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 |
| T.P.Y | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 | |
| Normal Farmers | Prc. Sell | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 |
| ALP (Without VAT) | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 | |
| Α.Λ.Π (From Φ.Η.Μ) | Direct Interface with e-send | Via Φ.Η.Μ | ||
| Business mainly retail using F.H.M. | Α.Λ.Π (From Φ.Η.Μ) | Direct Interface with e-send | Via Φ.Η.Μ | |
| Prc. Sell | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 | |
| Business mainly wholesale | Prc. Sell | Until the 20th day of the following month in which they were issued | Μέσω ”ειδικής φόρμας καταχώρησης * | 1 |
* (*): There is the Possibility of Using the Channel "Programs (commercial / accounting, ERP)", in this case (with the possibility of registration until the 20th day of the next month in which they were issued. It concerns cases in which the ERP, does not issue the document (it has been issued by hand), but only the accounting entry is done through it.
"Especially in the case of transmission of income that does not relate to the issuance of a tax item but to an accounting entry, the data are transmitted until the twentieth (20th) day of the following month from the date relating to revenue" (A. 1138/2020, article 5, approx. c).
[1]
a) Because the use of the "special registration form" is time consuming, it is recommended to use the accounting program (used by the Accounting Office), since on the one hand technically through this program the "special registration form" is automatically updated and on the other hand there is a relatively sufficient registration time,
b) The use of "Electronic Invoicing Providers" could also be used, which due to the small size of the Companies, is considered unprofitable.
| Businesses Without the Possibility of Using a Special Form (which publish mainly manuscripts) | ||||
| Type of Business | Document type | Deadline for Transmission | Required Summary Transmission | Ed. |
| Freelancer (Without the use of VAT) | A.P.Y | Within 5 days of issue | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” | 2 |
| T.P.Y | In real time | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” | 2 | |
| Normal Farmers | Prc. Sell | In real time | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” | 2 |
| ALP (Without VAT) | Within 5 days of issue | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” | ||
| Α.Λ.Π (From Φ.Η.Μ) | Direct Interface with e-send | Via Φ.Η.Μ | ||
| Business mainly retail using F.H.M. | Α.Λ.Π (From Φ.Η.Μ) | Direct Interface with e-send | Via Φ.Η.Μ | |
| Prc. Sell | In real time | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” | ||
| Business mainly wholesale | Prc. Sell | In real time | Μέσω ”προγραμμάτων (εμπορικό /λογιστικό, ERP) ” ή ” Τιμολογιέρας” |
[2] a) Due to suffocating deadlines, liable companies have to set up a pricing program b) The use of "Electronic Invoicing Providers" could also be used, which due to the small size of the Companies, is considered unprofitable.
Conclusions and Estimates
a) For the Year 2021, the myDATA platform will function only as a kind of "Consolidated status of customers - suppliers".
b) Analyzing the "historicity" of the extensions at the beginning of the application of the myDATA platform, we estimate that for the entire Fiscal Year 2021, we will have the obligation to transfer all revenues until 31/3/2022.
c) The starting "bet", for the Tax Administration, has been transferred anyway to the Fiscal Year 2022 (at the earliest), since in the fiscal year 2021, no "verification" can be made of the tax return and mainly of the VAT Declarations, which In my opinion, it is also the most important point in the "capture" of missing revenue.
d) Significant familiarization time is still required (for all involved) regarding the number of "complex" features, accounting entries / illustrations
e) In our estimation, the "Start Time" will start to really count, from the moment the circular on "Sanctions due to non-transmission" is issued.
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2) What is the myDATA platform and the "AADE Electronic Books" - What happens in other States
"MyDATA Platform" means the digital platform for receiving data transmitted to the A.A.D.E., which is accessible through the A.A.D.E. website. 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 platform is offered as an application of OPS. TAXISnet of A.A.D.E.
One can access it at the address https://www1.aade.gr/saadeapps2/bookkeeper-web
The login is done using the TAXISnet codes
The data of the "myDATA Platform" will be stored in the data center (Cloud - "Internet Cloud") "Microsoft Azure» and not on a server of the Ministry. Finance. This means that the storage capacity of the myDATA Platform is very large.
The "Basic Idea", which over time remains the same, is: The "crossover" of tax data that one company issues (Income) and another receives (Exit / Purchase / Fixed).
The main purpose of the "myDATA Platform" is:
→ The Agreement of the "Accounting Books" of each liable Company, with the respective "Electronic Books", which must verify the Tax Returns (VAT, Income Tax, Withholding Taxes and Other Taxes - Fees).
→ In case of "significant and unjustified discrepancy", a Tax Audit will be carried out
The eBooks of the myDATA platform are a "subset of it" and are two:
(1) The Book of Detailed Records (Detailed Book), where the Summary of the Income / Expenditures 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 Columns of the "Detailed Book" are 74 and their "updating" is done in three ways: 1) Operational (Automatic Processing), 2) Based on the completion, which has been done previously through the columns of the "Document" and 3) With based rating, made by selection from "Price List".
(2) The Book of Summary (Summary Book), where the data of the Entity are aggregated on a daily, monthly and annual basis.
Highlights
→ The Summary Book is updated by a "Detailed Book".
→ There is no direct possibility of registration or modification, but only through modifications of transmissions.
→ In essence, the "Summary Book", is a "partial Balance" of the "Detailed Book", which shows the total Income and Expenses and all kinds of Taxes and Fees that the Company must pay.
- The Company can, regardless of the "transmission channel", see its data from the selection of the "myDATA" platform: "Summary Book", https://www1.aade.gr/saadeapps2/bookkeeper-web/bookkeeper/#!/bookAggregate
What is happening in other States
In several countries (Italy, Spain, Hungary, - Portugal, etc.) there is an obligation to "Transfer Tax Details" to the Tax Authorities and is mainly limited to the submission of Invoice data.
The big difference of the myDATA platform, with the "electronic control systems" of other Countries is that:
The Greek platform is not limited to the control of invoices and VAT, but also requires the provision outside the invoices, of all other data / records, which determine the Tax Result of each company. See examples:
Italy ( Sistema di Interscambio (SdI) ) https://www.fatturapa.gov.it/it/sistemainterscambio/cose-il-sdi/
Hungary ( Online Invoice System interface ) https://onlineszamla.nav.gov.hu/home
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3) What the myDATA platform "Adds" and "Replaces"
The current situation ("Aggregate Statements", "M.Y.F")
Businesses have the obligation to submit submit tax statements, suppliers and customers, for the tax information issued and received.
The main changes in relation to the current situation are:
a) Time of sending the data: The process will be much faster (at regular intervals, instead of annually) and relatively "automated"
b) Additional Categories of accounting data, transmitted: Income and expense accounting data are transmitted, which do not "cross-check" with other companies (eg payroll, depreciation, miscellaneous expenses), so that at the end of each year the Results of the "Accounting Books" correspond to the Results of the "Electronic Books" »
c) Number of data transmitted: In addition to the value of the invoices, a number of other data are transmitted, such as: VAT data, Withholding Tax data, correspondence with codes of the E3 form, method of payment, etc.)
d) Data «Goods Handling ": They have been added, but it is for future use and various electronic records for the "Traffic of Goods".
Of course, the operation of the "myDATA Platform" and the transfer of data to it, will abolish the obligation to submit Customer - Supplier Statements (MYF), since the data of the platform will contain the data provided so far by the "MYF".
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4) The operation of the myDATA platform does not change the legislation in: ELP, VAT, Income Tax and Withholding Taxes
Article 15A "Mandatory electronic transmission of information" did not bring any (immediate) amendment to Law 4308/2014 "Greek Accounting Standards". However, it brings about indirect changes, such as the Time (deadline) for updating the "Accounting Books", the "standardization of documents" and the obligation to provide additional information. This leads to a need to "interconnect" the Accounting Plan and the issued sales documents, with the "AADE Standard Documents"
→ The keeping of the "Accounting Books", remains mandatory and is done based on the provisions of Law 4308/2014 "Greek Accounting Standards".
→ The keeping of the Diplographic "Accounting Books", in any case can not be replaced by the "Electronic Books", since they do not monitor the Assets and Liabilities Accounts.
→ The keeping of the Haplographic "Accounting Books", can not be replaced (sufficiently) by the "Electronic Books", since the information provided by the latter is incomplete in several fields (Payroll, Register of Fixed Assets, Inventories, etc.), but and as to other information required (without being mandatory) by the Companies, which keep "Haplographies" (eg balances of suppliers, warehouse, etc.)
→ Chart of Accounts: The majority of them use the Chart of Accounts EGLS, although its accounts (income and expenses) do not correspond to the codes of the E3 form.
→ "Haplographics" and "Accounting Plan": Typically not required. Essentially, even after using the current E3 form, they must have a "Revenue and Expense Classification Plan", in order to facilitate the completion of the E3 form
→ The application of the "myDATA" platform does not differ depending on the size or the legal form of the entities (companies), while in the ELP it differs depending on the size, as defined in article 2 of Law 4308/2014
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5) The Legislative framework and the Information material from AADE
With article 15A of law 4174/2013 "Tax procedures and other provisions", which was added with paragraph 1 of article 30 of law 4646/2019 (Government Gazette A '201 / 12-12-2019) and is valid from 12 / 12/2019, according to article 86 of the same law, is provided that: The Companies are obliged to transmit electronically to AAADE the data of the issued accounting files-data regardless of the method of their issuance, the kept accounting files-books, the electronic tax mechanisms , tax memories and files created by electronic tax mechanisms.
The Basic Decision is: A. 1138/2020 «Determining the scope of application, the time and the procedure of electronic transmission of data to the Independent Public Revenue Authority, as well as any other necessary issue for the application of the provisions of article 15A of law 4174/2013 (K.F.D.)»
It provided for mandatory transmission of data from 01/10/2020
Amended by the decisions:
→ Α.1227/15-10-2020 – Amendment under items A. 1138/2020 .
It provided for mandatory transmission of data from 01/01/2021
→ Α.1300/ 2020 – Amendment of A.1138 / 2020
It provided for mandatory transmission of data from 01/04/2021
→ Α.1054/2021 Amendment under items A. 1138/2020
It provides for mandatory data transmission from 01/07/2021
→ Α.1156/2021 Amendment under items A. 1138/2020
It provides for mandatory data transmission from 01/10/2021
Basic information material from AADE
MyDATA Business Specifications
→ myDATA AADE Electronic Books - Detailed operation description
Edition 0.6 - February 2020 (AADE Edition, 32 pages)
[Refers to the "Documents" and "Books" of the Platform]→ myDATA AADE Electronic Books - Business Analysis Documents AADE Edition 0.6 - February 2020 (AADE Edition, 301 pages)
[It refers to the "Documents" and the "Books" of the Platform and mainly concerns the Software Companies - Computer Engineers]Instructions for use
→ Instructions for the use of the new digital platform AADE Electronic Books (AADE edition, 41 pages - 30/9/2020)
[Among others it refers to: General application information, Summary Book, Insertion of document, etc.]→ AADE Electronic Books - Quick Access Guide (AADE edition, 14 pages October 2020)
[Among others it refers to: Authorization of Accountant or Provider, Registration for transmission through ERP systems, etc]www.aade.gr/sites/default/files/2020-11/myDATA%20QUICK_updated_7_10_2020_cs.pdf
MyDATA Themes
→ Electronic Data Transmission Channels (5 Pages)
→ The Business on the myDATA Digital Platform (6 Pages)
→ MyDATA Accountant and Digital Platform (6 Pages)
[Among other things, it refers to: What the Accountant does and what are the steps to manage the tasks required]Informal MyDATA Groups
General Tourism Offices
- Thematic Unit ΑΠΕ - Air Tickets_02.07.2021
- Thematic Unit ΑΠΕ - Ferry Tickets_02.07.2021
- Thematic Unit Tourist Packages_02.07.2021
- Schematic Illustration of Tourist Packages_02.07.2021
Customs agents
Hotels
Frequently Asked Questions - Answers
→ Frequently Asked Questions - myDATA Answers * Technical issues (Update 26-10-2020) - (3 Pages)
→ Frequently Asked Questions - myDATA Answers * Business Issues (Updated 02-07-2021) - (22 Pages)
→ Frequently Asked Questions - answers myDATA * A. 1138/2020 (Update 28-04-2021) - (11 Pages)
Answers 12 questions regarding registration (or deletion registration) in the myDATA production environment, Codes, Authorizations, etc.
MyDATA video presentation
→ AADE e-books. Registration guide for document transmission through ERP systems
→ AADE e-books. Authorization process for Accountants - Accounting Offices and Electronic invoicing Providers through the myDATA application
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6) Basic concepts in the "myDATA" platform
AADE / myDATA Documents or Standard AADE / myDATA Documents : In the context of the need for standardization in order to enable the electronic transmission and the uniform registration of data of documents in AADE, seventeen (17) Standardizations of Documents Data with sub-cases were defined. In the "Annex" of decision A.1138 / 2020, the documents are standardized and the data of the documents and the entries of the kept accounting books of the obligated entities that are transmitted to A.A.D.E. are described in detail. That is:
→ The IASs consider as evidence any item that documents any "accounting event" and are not "standardized" (ie do not contain specific types of information), except in the case of issuing Invoices, Retail Receipts, etc.
→ The "Documents of AADE" are "standard" documents that cover any transaction that affects the Income and Expenses of a business and require specific information (eg Code of form E3, concerning, etc.)
(See in detail par. 16)
Opposite are the Documents that contain the identification data of the Issuer and the Recipient for domestic / foreign transactions e.g. wholesale (B2B) transactions. Transactions with the State (B2G) are also included. They are
Document Types A1 for Issuer and B2 for Recipient.
The Documents, we could classify them into two subcategories:
→ Conflicting Documents which are "Crossed", since their issuer is obliged to "Transmit" and
→ Conflicting Documents that are not "Crossed", since their issuer is not obliged to "Transmit" and is transmitted by the recipient of them (eg transactions between domestic and foreign companies or transactions between domestic companies, whose issuer is not liable to "Transmission")
Not Faced re the Documents that contain the identification data of the Issuer only (domestic / foreign retail transactions - B2C). These are the Document Types A2 for Issuer and B1 for Recipient.
"Registration Certification" - "Unique Registration Number (M.A.R.K.)"
"Unique Registration Number (M.A.R.K.)" means the Unique Registration Number issued by A.A.D.E. for each valid data transfer to the myDATA Platform.
The MARK of a Category A1 document (Conflicting Issuer - domestic / foreign Documents) will be the same for both the issuer and the recipient.
Simultaneously with the performance of MARK, the Detailed Books of both myDATA platform are registered.
With each successful transfer of Standard Data of the Documents in the Detailed Registration Book, AADE is issued a Unique Registration Number (MARK), regardless of the method of transmission.
Form :
M.ΑΡ.Κ. : 400000019198289 [15 digits]
We could say that "MARK" is characterized by the classic "Protocol Number", which is given when entering a document in a public service.
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7) What do I transmit to the myDATA platform and with which Roles
Data to be "Transmitted"
→ All the data concerning the Income Statement ("Income Statement") and are necessary for the completion of the Financial Data of the form E3 (Accounting basis)
→ The data concerning the VAT return
→ The data of the Fixed Assets and in general any document with VAT, which may not participate in the formation of the Income Statement
→ Data related to Withholding Taxes
→ The data of the Special Element "Proof of Collection of Residence Tax"
→ The data of the records that form the tax base (elements of tax adjustments / restructuring)
→ NOT "Transmitted": The data of the accounting entries that do not change the data of income - expenses - purchases, but only the data of Assets and Liabilities (eg Receipts and payments, which do not change income and expenses)
Roles in Transaction Data Transmission
By category of documents (accounting data - records), the following distinctions are obtained electronic transmission roles for each business:
→ a. Publisher [Concerns "Documents" issued by the Company, for which there is also a Recipient / counterparty (other company)]
→ b. Recipient [If the Issuer is not obliged to "Transfer" (eg Foreign Company, excluding from "Transmission" domestic company, Retail costs, etc.)
→ c. Recipient - Failure to Transmit by Publisher [Cases in which the Issuer is obliged, but did not transmit]
→ d. Entity Registrations [Concerns "Documents" that serve as a document of accounting entry (Income-Expenses] and for which there is no Recipient / counterparty (other business)]
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8) The 5 Channels of Electronic Data Transmission
See: Electronic Data Transmission Channels (5 Pages)
→ "Business Management Program (Commercial / Accounting, ERP)":
The electronic applications that cover: (1) the needs of commercial management for the issuance of accounting data, as well as (2) the accounting management for the accounting of the entity data (Commercial / accounting management programs (ERP)). With the transmission of documents through ERP, all kinds of documents are transmitted and in most cases automated.
Προϋπόθεση, είναι να έχει προηγηθεί η εγγραφή στην πλατφόρμα «myDATA», ώστε να ληφθεί κωδικός «API» ΑΑΔΕ και όνομα χρήστη ο οποίος εισάγεται στα Εμπορικά /λογιστικά προγράμματα διαχείρισης (ERP), ώστε να επιτευχθεί η επικοινωνία και η διασύνδεση με την πλατφόρμα «myDATA».
→ "Electronic Invoicing Service Provider"
It is the entity which, following the order of another entity (liable entity), transmits using electronic means.
Prerequisite is that the "Statement of Exclusive Issuance of Data through a Provider" on the "myDATA" platform has preceded and also the Provider's software has been interconnected with the company's software.
The differences between the Providers and the ERPs are the following:
(1) The Provider obligatorily transmits under his responsibility only the summary and potentially the characterizations of the documents that he authenticates. Unlike ERPs, the summary and characterization of each document must be transmitted at the same time, under the responsibility of the company.
(2) The company that has a Provider is exempted from the obligation of transmission and has only the obligation to issue documents corresponding to the Types of Documents A1 and A2. On the contrary, companies that have ERP have the obligation to issue and transmit at the same time
(3) The Provider is obliged to transmit only the documents issued by the company and not all the Types of Documents of the Annex of A.1138 / 2020, while the ERPs transmit all the Types of Documents of the Annex of A.1138 / 2020.
Publisher: E-invoicing incentives and Statement submission process
Businesses that choose to use the services of digital data providers exclusively for the issuance of receipts can also receive the tax incentives provided by law.
Incentives are also provided in case the company issues exclusive documents of either wholesale or retail transactions.
Incentives are provided to entities that choose e-invoicing through a Provider for tax years beginning on or after January 1, 2020 and granted from the first year in which e-invoicing applies until the tax year 2022
The Electronic Invoicing Incentives for the Publisher are:
(1) Reduction of limitation time from five (5) to three (3) years
In the case of Business - Issuer means that the tax years 2020, 2021 and 2022 are barred in three (3), instead of five (5). Specifically :
In 2020 it is barred 31/12/2024, in 2021 it is barred 31/12/2025 and in 2022 it is barred 31/12/2026.
(2) Increase by 100% the initial costs of purchasing equipment and software
(3) Increase 100% of the cost for the Provider's fee during the first tax year of electronic invoicing
(4) Reduction of tax refund time from ninety (90) to forty five (45) days
Recipient: Electronic invoicing incentives and Declaration submission process
The choice of acceptance of invoicing electronically through any Provider by the recipients is made by declaration of the entity electronically to the Tax Administration and is valid for the sales documents issued or received, as the case may be, within the tax year or tax years, which concerns the statement.
That is, for the Business - Recipient, the tax years 2020, 2021 and 2022 are barred at four (4) years instead of five (5). Specifically :
The year 2020 is barred 31/12/2025, in 2021 it is barred 31/12/2026 and in 2022 it is barred 31/12/2027.
(See also: Manual for the use of an Electronic Invoicing Declaration through a Provider (Update 17-12-2020) (14 Pages)
https://www.aade.gr/sites/default/files/2020-12/manual_paroxoi_17_12_2020_0.pdf )
→ "Special registration form"
The special form of registration of the Documents, which is accessible through the website of A.A.D.E., exclusively for the small in size and activity entities.
The special registration form for the application of e-books is accessible through the website of A.A.D.E., exclusively for the entities that have the following characteristics:
a) Company that maintains a bibliographic accounting system
The only criterion (regardless of turnover, etc.) for the Company that maintains a bibliographic accounting system is the number of invoices issued during the previous tax year. Specifically, those who issue up to fifty (50) sales invoices [excluding Retail Receipts] have the ability to transmit data through the Special Registration Form of A.A.D.E.
b) Company that maintains a haplographic accounting system
the amount of gross income they have realized during the previous management period does not exceed € 50,000.00, whether it is a commercial or joint venture or operates a commercial service company. The amount of gross revenue is examined at the end of each calendar year, based on the gross revenue as generated by the myDATA Platform and valid throughout the following year in which the electronic transmission takes place.
or
issue up to fifty (50) sales invoices, the number of which results from the data transmitted to the myDATA Platform until the end of the previous calendar year.
Business List with haplographic books that can be used
Gross income | Numerous Invoices | Possibility of Use |
up to € 50,000.00 | up to 50 | yes |
over 50.000,00€ | up to 50 | yes |
up to € 50,000.00 | over 50 | yes |
over 50.000,00€ | over 50 | no |
Basis of calculation for the years 2020 and 2021
(1) Exceptionally, for the years 2020 and 2021, the gross income is determined based on the income tax return for the tax year 2018 and 2019 respectively.
(2) Exceptionally for the years 2020 and 2021, the number of invoices is taken into account, based on the submitted tax statements of customers for the years 2018 and 2019.
The connection is made initially with the taxisnet codes of the company and then you can give the right of entry and use to as many persons as the company deems necessary (accountant, etc.)
Highlights
a) The process of entering (registering) documents is quite time consuming because there is no automation.
b) A company that has the ability and uses the Special Registration Form of AADE, can also transmit via ERP.
c) The application gives you the opportunity to fill in the "Special Form" and controls (based on the limits) the right to use it «Special Form ", during the transmission. In case of non-use right does not allow the "Transmission"
→ Electronic Tax Mechanisms (VAT)
The Electronic Tax Mechanism (FIM) is defined as the electronic computer system used to issue receipts ("Legal Receipts") in transactions.
All receipts will be sent to the e-send (the server of FIM), without characterization (and per day it will send to the companies data with MARK (per VAT rate), based on which the "Characterization" must be sent by the Companies. Until the FIM interconnection is implemented, the company will send a document (all Z retail) to MyDATA at the end of the month.
Via Φ.Η.Μ. only transactions for which A2 retail revenue data have been issued are transmitted
The Φ.Η.Μ. transmit only the summary. They can not transmit transaction ratings
The Φ.Η.Μ. can not update myDATA with invoices. This may only be possible if the EAFDS software is updated in accordance with the myDATA Rest API ERP specifications of the myDATA digital platform. In this case, the software Φ.Η.Μ. works as an ERP.
→ "Invoice" - timologio
It is an application for Issuance of Documents and Transmission only and not for registration of expenses.
The requirement to transmit at a specific time (see above), invoices and VAT (in cases of exemption from VAT), forces several companies to use a software (software), to invoice and issue receipts or invoices .
The "invoice box" will be able to have a direct connection with the myDATA platform for direct sending of invoices and receipts and the Invoicing will be possible from anywhere, as long as the capabilities of the cloud applications are utilized.
Then the accounting applications used by the Accountant should be updated, (in some cases this is done automatically due to compatibility of the two applications) only for the needs of updating the books.
We could distinguish "invoices" into two categories:
a) "Public" Invoice
Timologio (free state "invoice") is the application provided free of charge by AADE for digital issuance of business documents and their simultaneous transmission to myDATA (See: https://www.aade.gr/timologio )
It is provided free of charge, but it will not have the support possibilities that the "Private" have.
b) "Private" Invoices
There are several such products on the market, which have more features and support, but of course they are not free. Of course, their cost is not significant.
Please note that the use of (a) and (b) can be done regardless of the size of the business.
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9) Another is "Electronic Invoicing" and another is "Electronic Books"
→ The" Electronic Books "are formed by the electronic transmission of data on the myDATA platform, of any of the 5 transmission channels and not only by the channel of the" Electronic Invoicing Provider "
→ "Electronic Invoicing "is optional for Businesses, except in the case of some companies that perform projects based on" Public Procurement ", of a height or more (See the decision 98979 EX 10-08-2021 Electronic Invoicing in the framework of Public Procurement under Law 4601/2019).
→ "Electronic Invoicing "is not a necessary element for the implementation by companies of" myDATA "
→ "Electronic Invoicing" concerns invoices and retail items
→ "Electronic Invoicing "for the myDATA platform means:
(1) Receipt of documents from the publisher's software or pricing system.
(2) Authentication and certification of the integrity of the issued documents (QRCode).
(3) Check the compatibility of the data and transmit the "summary" of the document to the myDATA platform.
(4) Download the Unique Registration Number (M.A.R.K) of the document, myDATA platform.
(5) Transfer to the myDATA platform of the electronic data of the documents issued by the company.
(6) Promotion of M.A.R.K, as well as the digital string of authentication of the document to the issuer.
(7) Electronic archiving of documents and tax data.
(8) Electronic sending of documents to business customers.
Τι Electronic Invoicing means "Exchange of data" and not exchange of electronic documents. That is, the invoice in "PDF" or "image" format is not considered "electronic invoice"
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10) Another is "Special Registration Form" and another is "Invoice - timologio"
The "Special Registration Form", is an electronic (free) application of AADE, through which a company can transmit all the data (income-expenses), but if it does not exceed, some size limits (see par. 8)
"Invoice" - timologio", is an electronic (free) application of AADE, through which a company can issue and transmit all revenue data only and can be used by all companies regardless of size (see par. 8)
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11) "Cash Registers / FIM" and interface with "esend"
→ Electronic Tax Mechanism (FIM)
Defines the computer system which is used for the issuance of receipts ("Legal Receipts") in transactions and in which the tax memory, working memory, internal memory, etc. are inviolably secured.
→ Obligation and connection time
Based on the decision Α. 1171/3-8-2021 Interconnection of the Electronic Tax Mechanisms (F.H.M.) with the Information System F.H.M. of A.A.D.E. for the electronic transmission of the data of the retail data, issued through them, in the digital platform myDATA the following applies:
[1] The obligation of the interconnection, concerns the entities that issue the retail data through F.H.M. (Φ.Τ.Μ., Ε.Α.Φ.Δ.Σ.Σ., Α.ΔΗ.Μ.Ε.), according to the provisions of n. 4308/2014 (Α’ 250). [2] The entities that are exempt from the mandatory use of F.H.M. for the issuance of retail sales data, in accordance with the provisions of n. 4308/2014 and the decision of the G.G.D.E. authorized by this law. ΠΟΛ.1002/2014 (B '3/2015), and do not make their optional use, do not fall within the scope of application. [3] The liable entities of this decision are included in the gradual interconnection based on the gross income they made according to the submitted income tax return for the tax year 2019 and with the additional criterion of their inclusion or not in the affected KAD due to COVID-19, according to the provisions of paragraph 70 of article 72 of n. 4172/2013 (Α’ 167).
[4] The obligated entities are interconnected, as follows:
A/A | Businesses (natural and legal persons) | "Interconnection" Deadlines and "Transmission" Deadlines [Highlight (1) *] |
1 | Businesses, which according to KAD, were not affected by the pandemic and in 2019 had a turnover of over € 100,000. | From 1.9.2021 they interconnect the tax mechanisms * |
2 | Businesses, which according to KAD, were not affected by the pandemic and in 2019 had a turnover of up to € 100,000. | From 1.10.2021 they interconnect the tax mechanisms * |
3 | All other companies (Except approx. 1 & 2) | From 1.11.2021 they interconnect the tax mechanisms * |
(*) Labeling "The start date of the obligation to transmit the above data to the myDATA digital platform depends on the start dates set out in Α.1138/2020» [A.1171 / 3-8-2021, article 4, last paragraph].
The defined data are transmitted to the Information System of F.H.M. [ https://www1.gsis.gr/tameiakes/myweb/esend.php ] not directly on the myDATA platform], from which the digital platform "myDATA" of A.A.D.E. is informed, in the context of application of its provisions under data Α.1138/2020 joint decision of the Minister of Finance and the Governor of A.A.D.E.
Υπό The obligated entities of the present, have the obligation to transmit in detail each one, the receipts of retail transactions, to the Information System of F.H.M., in two ways
(See in detail: Karpodinis D. - Niforopoulos K. "MyDATA" and "FIM" platform - The new developments )
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12) How to connect to the myDATA - REST API platform
Special Registration Form
The transfer of data through the Special Registration Form is done using TAXISnet passwords. I do not need to register in the myDATA REST API
Who is registered for the myDATA REST API?
Registration in the myDATA REST API concerns the transmission and reception of data for users of Commercial / Accounting Management Programs (ERP). Specifically concerns Businesses, Accountants / Accounting Offices and Accountants Employees.
The registration is necessary to issue the API code (login key) which connects the Trading / Accounting program (ERP) with the REST API interface through which data is transmitted to the digital platform myDATA.
Registration Procedure
[1] Sole Proprietorship
To register a user in the productive environment of the myDATA application and issue a login key (API code), make sure you are out of an Accounting Program (ERP), use a web browser e.g. Google Chrome, Mozilla Firefox and follow the following path: www.aade.gr / Business Services / myDATA - AADE Electronic Books / Commercial / Accounting Management Programs (ERP) / Login to the Application.
In the login icon you use personal TAXISnet codes. Select the "Register in myDATA REST API" section and fill in the "New registration" form.
The Username can consist of Latin characters (uppercase or lowercase), numbers and uppercase and lowercase symbols (- and _). The Username you fill in can not be used in another active registration (of the same or another user), ie it is not allowed to enter the system two active registrations with the same Username.
The email you fill in can not be used in another active registration (of the same or another user), ie it is not allowed to give the system two active registrations with the same email.
If a record is deleted, then the Username and email can be reused.
When the user registration is completed, the API code (login key) is issued and an informative message of successful registration is automatically sent to the email you filled in the registration form.
The email account that you fill in your registration in the myDATA REST API, in the first phase of operation of the application, is not used for other reasons e.g. correspondence.
[2] Business-Legal Entity
Follow the same path as the Individual Business registration.
In the login icon you use TAXISnet codes, either of an authorized Representative, in the case of a Legal Representative, or of an authorized Accountant / Accounting Office.
The application enables the registration to be made using the TAXISnet codes of Legal Entities, but it is preferable to follow the path of submitting declarations to TAXISnet, e.g. VAT, VAT, where TAXISnet codes of authorized Natural Persons (Legal Representative or Accountant / Accounting Office) are always used and not Legal Entity codes.
Entering the application, select the "User Profile" icon (at the top right of the screen, next to the username) and select "Taxpayer Selection".
Then select on a case by case basis either "Legal Representative" or "Accountant / Accounting Office", depending on the TAXISnet codes you used to enter the application.
Then the list of VAT numbers of Legal Entities associated with an authorization relationship is displayed and you select the VAT number for which the registration will be made.
In order for the list of VAT numbers to appear, it is necessary that the authorizations have been preceded, through the TAXISnet application.
When your selections are complete, the word on the top right of the screen should indicate that the Individual (either Accountant / Accounting Office, or Legal Representative) represents the Legal Entity for which the registration will be made.
Then select the section "Registration in the myDATA REST API" and fill in the form "New Registration" according to the above individual Business registration instructions.
[3] Accountant Employee
In the case of registration of an Employee Accountant, the same procedure is followed as described above for the Individual Business. Specifically, the Employee Accountant receives an API code only for the purpose of transmitting expense data according to no. 6 par.3 of A.1138 / 2000, after the relevant authorization it receives from the Company.
Which API code implements the transmission and reception of Company data?
The transmission and receipt of Income, Expense and Settlement Records data for the Company can be implemented with the API code:
- of the business
- of the Certified Public Accountant / Accounting Office
- of the Certified Public Accountant
Especially in the case that the Company exceeds the limits of gross income according to no. 6 par.3 of A.1138 / 2000 the transmission of the characterizations of Expenses and the Settlement Records is implemented only by the API code, either of the authorized Accountant / Accounting Office, or of the authorized Accountant, (refer to question 96 of the Frequently Asked Questions - Answers myDATA * Business issues).
- Can the Accountant transfer all the income of his clients until the 20th of the following month from the issuance of each document?
Yes, but only for the tolerance period and not necessarily. From the legislation of the relevant article of sanctions onwards, the Accountant has the obligation to transfer only the expenses he receives from Types of Documents of Category A1 Confused Documents Domestic / Foreign Issuer, of Category B1 Non-Confronted Documents Recipient of Home / Abroad2, Confronting Documents Domestic / foreign Recipient and Category C Income Settlement Records, based on the limits provided in A.1138 / 2020. Regarding the income, it can only transmit the income of the Companies that have the limits of the Special Registration Form. In any case, it is preferable for the Companies to transfer their income regardless of the limit by electronic means (Provider, ERP, Application for Issuance and Transmission of Documents of AADE, FIM for retail transactions) and the Accountants only the Expenses and the records of income settlement - expenses.
Does the Accountant / Accounting Office issue an API code for transmitting / rating / canceling / receiving a list of data concerning him / her and one for each of his / her clients?
No, you do not need to issue different API codes.
The transmission and receipt of data concerning the Accountant / Accounting Office and its client is implemented in each case with the API code of its registration.
The application offers, through the entityVatNumber field, the possibility of making calls of any method of the REST API interface by the authorized Accountant / Accounting Office. When the customer's VAT number is filled in the field, the transmission and receipt of data concerns exclusively the customer's VAT number.
When the field remains blank, the transmission and reception of data concerns exclusively the VAT number of the Accountant / Accounting Office.
In this way the Accountant / Accounting Office can transmit data about his client.
Authorization of Accountant / Accounting Office
The Company gives authorization to the Accountant / Accounting Office, through the TAXISnet application "Authorizations", for the subject "Management of Electronic Books". Specifically, the following route is followed: www.aade.gr / myTAXISnet / Authorizations.
The Company authorizes a Chartered Accountant through the TAXISnet application "Authorizations", only from the "Representative" option. Specifically, the following route is followed:
www.aade.gr / myTAXISnet / Authorizations.
Can the Employee Accountant transmit a statement of Expenses for the Company after the authorization it has received from it?
In the case of transmission of Expense classification through the REST API interface for ERPs, and if it has submitted the required Responsible Declaration to the Economic Chamber of Greece (AIF), yes, it can.
(See Details: Frequently Asked Questions - Answers Subscribe to myDATA REST API * Authorizations (Update 02-07-2021)
Also :
→ Technical description of REST API interfaces for data transmission & reception for ERP users (Version 1.0.3 - June 2021)
myDATA API Documentation_ERP_v1.0.3_official.pdf
→ Technical description of REST API interfaces for sending & receiving data from Electronic Billing Providers (Version 1.0.2)
→ AADE e-books. Registration guide for document transmission through ERP systems
→ AADE e-books. Authorization process for Accountants - Accounting Offices and Electronic invoicing Providers through the myDATA application
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13) Computerization-Automation is essential
The Role of Computerization in the proper and automated operation of the myDATA Platform is very important for both the Accountant and the company.
By Computerization we mean "Business management program (s) (commercial / accounting, ERP)", which are the electronic applications that cover:
a) the needs of commercial management for the issuance of accounting data and
b) the needs of accounting management for the accounting of entity data (Business / Accounting Management Programs (ERP))
Categories of companies, regarding the use of accounting programs
We could distinguish companies in terms of the use of such programs into three categories:
(1) Businesses that use Accounting Programs, which cover (internally) the needs of issuing data and recording income and expenses. They are usually medium and large companies.
In this case, the transfer to the myDATA Platform has the least difficulties as the Accounting Program is unified.
(2) Companies that use: a) Computer program, which covers the needs for the issuance of invoices ("Invoice") and b) The entry of income and expenses is done in the Accounting Program of the Accounting Office that supports these companies in accounting. They are usually small businesses and freelancers.
In this case, the transfer to the myDATA Platform is made in terms of revenue (Wholesale and Retail Sales) from the "Invoice" or "Cash Register" and in terms of expenses / purchases or any other revenue, from the Accounting Program, of Accounting Office.
(3) Businesses that use: a) Manuscript way, for the issuance of invoices and b) The entry of income and expenses is done in the Accounting Program of the Accounting Office that supports these companies in accounting. They are usually small businesses and freelancers.
In this case, there is a problem in the transfer of revenue to the myDATA Platform. The problem is the inability to transfer the income in "real time" or within five days (as required by AADE).
The problem can be solved by using the "Special Registration Form" (if the company has those limits, that it can use it) or by "removing" the manuscript and using the "Invoice" instead (the which is "one way", in case the company does not have the ability to use the "Special Registration Form".
The use of the "Special Registration Form" is time consuming, as it has no automation and is recommended only in the case of companies with a very small number of documents.
Selection of the appropriate "accounting program"
The selection of the appropriate "accounting program" should be made based on the following possibilities:
→ The «Accounting Program» to operate according to myDATA specifications
→ The «Accounting Program» to be able to carry out as much as possible the automation of the Transformation of the Accounting Records into myDATA Documents
→ The «Accounting Program "to be able to create a separate table with related data and not (Associated MARK-Accounting records / Open MARK / Open Accounting records)
New "Buttons / Options" are added to the "Accounting Programs"
In almost all Accounting Programs, they will be added, similar or identical to the following:
Control panel / Sending of documents A1 & A2 / Sending of documents 8.1 / Sending of documents Β1 & Β2 / Γ1 & Γ2 / Receipt of documents (as a recipient) / Balance of a certain period Α.Α.Δ.Ε. (myData)
AADE transmission statistics
AADE summary book
Revenue per type / Revenue per category / Revenue per Code E3 / Expenses per category / Expenses per E3.
The "management" of AADE Documents is done through the above new functions. That is, all the Documents that have been registered in the myDATA application are displayed, the "summaries" of Documents, transmitted by the supplier of the company with the "Accounting articles", etc. are matched.
Preparation of software (computer organization)
(1) Mapping of receipts: Retail-Wholesale which are the documents issued, in order to be characterized in terms of transmission categories and allowable classifications according to the "business analysis of AADE"
(2) Matching the "tax documents" with the standard AADE documents
(3) Matching the accounting plan with the standard columns of income and expenses of the e-books.
(4) Matching the "accounting plan" with the fields of E3 and with all withheld taxes & other taxes - fees.
(5) Separate fields "Series" and "Document number" in all entries. As we have pointed out in previous Chapters, for all "transfers / entries" on the "myDATA" platform, these are required not only for the Revenue documents (item that already exists) but also for all the Accounting entries, which are transmitted to the "myDATA" platform ».
So you need a new organization / classification of accounting categories.
(6) New registration codes of other accounting entries by matching the accounting records of the "myDATA" platform
(7) AADE Standard Document Selection Field in the registrations.
(8) Each type of document must uniquely "transmit" "Characterization" during the issuance, ie the income category and form code E3
(9) Depending on the software, some exceptions of priced items should be coded (if any), e.g. warranty, plastic bags
There are cases of invoiced items that have VAT and affect Taxes / Fees
(10) "Maintenance" (ie updating) of a file of customers and suppliers regarding the country code and the type of VAT exemptions
(11) "Maintenance" (ie update) of "accounting plan", in terms of "category" and code E3
(12) Separation of documents received in: a) Those received from companies / organizations that are obliged to transmit and b) Those received from companies / organizations that are exempt from transmission (per customer) e.g. Energy companies (PPC, etc.), EFKA, Intra-Community Suppliers, Suppliers from third countries, etc.
(13) Exploiting the potential of the software - Documents received by obligors in "summary transmission" suppliers
Each application (ERP) has the ability to automatically display the documents issued by our suppliers. The list showing the documents can be imagined as a "file / set of documents" waiting for the "transfer of the designation" of the "myDATA" platform.
They are documents that our issuing supplier is obliged to transmit and automatically with the issuance of the document appears as an output to the recipient (us). These documents (purchases, expenses, fixed) are initially "unlabeled" as pending for them "control / acceptance ”and correlation with the accounting entries of our books.
Each application (ERP) correlates the TIN, the date of issue, the values and the number of accounting documents with documents received by the entity as a recipient in the past.
With the above correlation, an "agreement" of the documents with the accounting articles is reached and these documents automatically receive designations ready for transmission.
(14) Each record containing accounts of groups 1,2,6,7,8 must contain a field with "MARK", so that non-transmission discrepancies can be easily identified.
(See also paragraphs 16 and 17)
⥢⥤
14) Businesses: Liabilities, Exempt and Reduced Liabilities
Obliged Companies
The legal entities that have the form of SA, Ltd., and PC. , Ο.Ε, Ε.Ε,
the sole proprietorship (and self-employed) and any other entity that is obliged to implement this law 4308/2014, by tax or other legal provision, regardless of their size and the manner of issuance and maintenance of their accounting records.
The above companies are included, even if they are under liquidation
Excluded Companies
a) The Holy Monasteries of Mount Athos subject to the special constitutional status, b) The State, the Regions, the Prefectures, the Municipalities, the Communities and the other legal entities of public law, for the activities or acts, which they carry out as a public authority , provided that these transactions are not subject to VAT.
c) The farmers of the special VAT regime. of Law 2859/2000 and the "Invisible Farmers"
d) Natural persons, who, occasionally and as an ancillary occupation, sell products or provide services, provided that these transactions do not exceed the amount of 10,000 euros per year (does not include those who are exempt from VAT)
e) Foreign Entities
f) In the first phase of operation of the digital platform myDATA, the foreign legal entities not established in Greece, with Greek VAT-VAT based on POL.1113 / 22.5.2013 and with a license to suspend payment of VAT based on the provisions of article 7 of law 4132 / 2013 and POL.1126 / 28.5.2013, are not obliged to transmit data to the digital platform myDATA.
Reduced Liabilities Businesses / Organizations
a) In the event that the State, Regions, Prefectures, Municipalities, Communities and other legal entities under public law, which are exempted from the obligation to transmit data, issue a document with VAT have the obligation to transmit it with the specific documents for VAT purposes. This does not make the State body as a whole obliged to transmit data.
b) Banks (Credit Institutions) and Businesses selling energy, providing telecommunications services and pay-TV and water.
They are exempted from the obligation of transmission per wholesale transaction in the first phase of implementation of the AADE Electronic Books project.
They are subject, but are excluded from the "detailed" transmission (ie with the details of each customer of the trader), with the result that the transmission is made by the Recipient of the document.
c) Companies of A.N. 89/1967 (Shipping)
The companies of Α.Ν.89 / 1967, in the first phase of operation of the platform, transmit their data collectively at the end of the year only through the types of documents 17.4 "Other records of settlement of income - Tax Base" and 17.6 "Other records of settlement of expenses - Tax Base "and have no obligation to designate E3.
In any case, they have the obligation to transmit documents that they issue based on specifications (summary - characterization) for transactions that are subject to VAT, as they obtain income from doing business. In the case of expenses they receive from obligated Domestic Publishers, they characterize them with 2.95 Other Information Expenses
d) Non-Profit Legal Entities (N.P.I.D.) and Civil Non-Profit Companies
In the first phase of operation of the platform, they transmit their data aggregated at the end of the year only through the types of documents 17.4 "Other records of income settlement - Tax Base" and 17.6 "Other records of settlement of expenses - Tax Base" and have no obligation to classify E3.
In any case, they have the obligation to transmit documents that they issue based on specifications (summary - rating) for transactions that are subject to VAT, as they obtain income from doing business, which they characterize with 1.95 Other Revenue Information.
In the case of expenses they receive from obligated domestic Issuers, they characterize them with 2.95 Other Information Expenses.
⥢⥤
15) Electronic transmission of "Summary" and "Characteristics", for each document
The Company transmits for all the "Documents" "Summary", except for the Documents of the category "A1 Counterpart Documents Publisher", which only "Characterizes" as "Recipient" and (2) "Characterization" of all Documents.
"Document Summary"
As "Electronic data transmission to A.A.D.E.": The data transmission to the digital platform myDATA of A.A.D.E.
It is divided into: 1) Electronic transmission of the "Summary" and 1) Electronic transmission of "Characteristics"
"Summary of document" (details of counterparties - values - taxes - stamps - fees) means the elements of the mandatory content of the document without the detailed distinction of items (goods - services)
The Data of the Document is analyzed in forty (40) Columns, which contain information on: The Details of the Document, VAT, Withholding Taxes - Fees, etc.
That is, the "Document Summary" from a summary of the data of a document and in the myDATA platform, we do not mean only the income or expense invoices, but all the Accounting records that affect income, expenses and purchases.
Characterization of Transactions
Businesses transmit beyond the details of the "Summary" and "Characterization" of Transactions for the Documents they have issued and received. The purpose of the Characterization is the correct accounting presentation [Classification] of the transactions in the Electronic Books.
Businesses transmit Transaction Characterization for the Documents they have issued and received.
The characterization of the income and expense summaries is mandatory for the registrations that are transmitted to A.A.D.E. and is intended to characterize the values of the document to be correlated with the respective fields of the E3 return and the VAT return.
The process can be performed:
- From the issuer of the document: for the part of the income during its sending to A.A.D.E. (provided it is sent through an accounting program)
- From the issuer of the document: for the part of the income (after or during its sending to A.A.D.E.) if it is sent through an electronic invoicing provider
- From the recipient to the Expenditure / Purchasing arm for the recipient receipts.
- From the entity for the revenue of the "regular" revenue records
- From the entity for expenses and for the values of the regular expense records.
Transmission Possibilities ("Summary" and "Characterization") of each "Channel"
"Channels" of transmission | Possibility of transmitting the Wholesale documents | Possibility of transmitting Retail documents | Possibility of transmitting other accounting entries |
(a) Provider of Electronic Invoicing Services | It does not apply | ||
Summary transmission | Yes | Yes | ………… |
Character Transmission | Yes (Potential) | Yes (Potential) | ………… |
(b) Business Management Program (Commercial / Accounting, ERP) | |||
Summary transmission | Yes | Yes | Yes |
Character Transmission | Yes | Yes | Yes |
( c ) «Special registration form » of A.A.D.E. | |||
Summary transmission | Yes | Yes | Yes |
Character Transmission | Yes | Yes | Yes |
(d) Electronic Tax Mechanisms (VAT) for retail transactions. (*) | It does not apply | It does not apply | |
Summary transmission | ………… | Yes (Mandatory when "Interconnected" with AADE) | ………… |
Character Transmission | ………… | No | ………… |
(e) Application for Issuance and Transmission of Documents which is accessible through the website of A.A.D.E. or others "Invoices" | It does not apply | ||
Summary transmission | Yes | Yes | ………… |
Character Transmission | Yes | Yes | ………… |
(*) Mandatory, only from this "Channel", if the company is obliged to use "Cash Machine" (VAT), does not use "Electronic Invoicing Provider" and if the connection of VAT has been made. with AADE.
⥢⥤
16) The "Code" of the "myDATA" Platform - mapping
The "classifications" of the various accounting events and consequently of income and expenses, are among the basic chapters in Accounting.
This "classification" is based on the "Accounting Plan" (entry in accounts, which have specific codes), in terms of Accounting and based on the "Form E3" (in specific codes of this form) in terms of Taxation.
The "myDATA" Platform, in order to verify (or later pre-complete) the Company's Tax Returns, requires entries / transfers to it, to be made based on its own standardization.
AADE has created Standardization of Document Data, through which the "Summary" of the issued documents is automatically transmitted per declared installation (counterparty details - values - taxes - stamps - fees), without the detailed distinction of goods (goods - services), the "Summary" of accounting entries (not the total of the accounting entries made in each tax year).
Document Summary data is analyzed in the Document Type Columns.
Labeling
Any "Accounting Record" (ie entry in the Accounting Books (either Diplographic or Haplographic)), which affects Revenue and Expenses (and some other records), must be "displayed" with one of the following "Types" of AADE Documents .
Categories - Types - Types of Documents
The categories of AADE Documents are three (3): A1-A2, B1-B2 and C.
[1]. The categories A1 (Conflicting Documents Issuer - domestic / foreign) and Α2 (Non-Conflicting Issuer - Domestic / Foreign Documents) contain data of documentary transactions carried out by the entity as a Issuer, at home and abroad.[2]. Categories B1 (Non-Conflicted Recipient Documents - domestic / foreign) and B2 (Recipient Conflicting Documents - domestic / foreign) contain data of documentary transactions carried out by the entity as a Recipient at home and abroad.
[3]. Category C (Revenue-Expenditure Settlement Records) contains data of entity records, for the settlement of income-expenses and the final determination of the accounting and tax result.
The three (3) Categories of Documents A, B, C, are analyzed in seventeen (17), Types of Documents.
Inactive and incomplete "Document Types", in the first phase of operation of the Platform
There are four (4), namely: 4 (Completion next year), 9 (Traffic Document - Inactive), 10 (Traffic Document (Quantity
Receipt) - Inactive), 12 (Completion next year) is for future use and
The seventeen (17), Document Types are analyzed in fifty two (52) Types of Documents.
Inactive "Document Types", in the first phase of operation of the Platform
There are six (6), namely: 8.3 Special Farmer Item / Sale - Supply, 9.1, 9.2, 9.3 (Traffic) and 10.1, 10.2 (Traffic), will be activated next year.
Their structure, Category / Type / Type of Document is as follows:
Example 1
Category : A1 Confronting Documents Domestic / foreign Publisher
Document type : 1. Sale invoice
Type of Document : 1.2 Sales Invoice / Intra-Community Deliveries
Example 2
Category : C Revenue-Expenditure Settlement Records
Document type : 17. Entity Registrations
Type of Document : 17.1 Payroll
17.2 Depreciation
In summary we have:
| Ανάλυση των ”Τύπων Παραστατικών” | ||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 1.1 | 2.1 | 3.1 | 4 | 5.1 | 6.1 | 7.1 | 8.1 | 9.1 | 10.1 | 11.1 | 12 | 13.1 | 14.1 | 15.1 | 16.1 | 17.1 |
| 1.2 | 2.2 | 3.2 | 5.2 | 6.2 | 8.2 | 9.2 | 10.2 | 11.2 | 13.2 | 14.2 | 17.2 | |||||
| 1.3 | 2.3 | 8.3 | 9.3 | 11.3 | 13.3 | 14.3 | 17.3 | |||||||||
| 1.4 | 2.4 | 11.4 | 13.4 | 14.4 | 17.4 | |||||||||||
| 1.5 | 11.5 | 13.30 | 14.5 | 17.5 | ||||||||||||
| 1.5 | 13.31 | 14.30 | 17.6 | |||||||||||||
| 1.6 | 14.31 | |||||||||||||||
| A1 | Α2 | B1 | B2 | C |
The above are analyzed in the following Table:
A1 Confronting Documents Publisher domestic / foreign | |
Category A1 contains the Conflicting Issuer - domestic / foreign Documents (wholesale sales of goods / services) | |
In this Category belong the ten (10) [no. 1 to 10] of the seventeen (17) Types of Documents and are: | |
1 | Sale invoice |
1.1 Sale invoice 1.2 Sales Invoice / Intra-Community Deliveries 1.3 Sales Invoice / Deliveries to Third Countries 1.4 Sales Invoice / Sale for Third Party Account 1.5 Sales Invoice / Third Party Sales Clearance 1.5 Sales Invoice / Remuneration from Third Party Sales 1.6 Sales Invoice / Supplementary Document | |
2 | Service Invoice |
2.1 Service Invoice 2.2 Invoice / Provision of Services of Third Countries, 2.3 Supply Invoice / Intra-Community Provision of Services, 2.4 Supply Invoice / Supplementary Document | |
3 | Acquisition Title |
3.1 Acquisition Title (non-obligated Issuer) 3.2 Acquisition Title (refusal to issue by obligated Issuer) | |
4 | [ For future use ] |
5 | Credit memo |
5.1 Credit Invoice / Related 5.2 Credit Invoice / Unrelated | |
6 | Self-Delivery Element - Self-use |
6.1 Στοιχείο Αυτοπαράδοσης 6.2 Ownership Element | |
7 | Contract - Revenue |
7.1 Contract - Revenue | |
8 | Special Item (Revenue) - Receipt of Collection |
8.1 Rents - Income 8.2 Special Element - Proof of Accommodation Tax Collection 8.3 Special Element of Farmers / Sale - Provision no.41 par.3 law 2859/2000 (Future use) | |
9 | Traffic Document (Future use) |
10 | Transfer Document (Quantity Receipt) (Future use) |
A2 Non-Conflicting Documents Domestic / Foreign Issuer | |
Category A2 contains the Non-Conflicting Issuer Documents - domestic / foreign (retail sales of goods / services) | |
In this Category belong the two (2) [no. 11 and 12] of the seventeen (17) Types of Documents | |
11 | Retail Documents |
11.1 ALP 11.2 APY 11.3 Simplified Invoice 11.4 Retail Credit Item 11.5 ALP / Sale for Third Party Account | |
12 | [ For future use ] |
B1 Non-Conflicting Documents Domestic / foreign Recipient | |
Category B1 contains the Non-Confident Receipts - domestic / foreign (eg purchases / expenses / receipt of provided retail services) | |
In this Category belongs one (1) [no. 13] of the seventeen (17) Types of Documents | |
13 | Receiving Retail Documents |
13.1 Expenses - Domestic / Foreign Retail Purchases 13.2 Provision of domestic / foreign retail transactions 13.3 Shared 13.4 Subscriptions 13.30 Entity Documents as Listed by the Same (Potential) 13.31 Domestic / Foreign Retail Credit | |
B2 Confronting Documents Domestic / foreign Recipient | |
Category B2 contains the Recipient Receipts - domestic / foreign and specifically the following cases:
a) acquisitions - receipt of services provided wholesale abroad, b) excluded Domestic Entities e.g. EFKA, PPC, EYDAP, Credit Institutions and c) documents of category A1 with sender the Recipient due to failure of transmission by the National Issuer. | |
In this Category belong the three (3) [no. 14 to 16] from the seventeen (17) Types of Documents | |
14 | Documents of Domestic / Foreign Excluded Entities |
14.1 Invoice / Intra-Community Acquisitions 14.2 Invoice / Acquisitions of Third Countries, 14.3 Invoice / Intra-Community Receipt of Services 14.4 Invoice / Receipt of Third Country Services 14.5 EFKA and other Insurance Organizations 14.30 Entity Documents as Listed by the Same (Potential) 14.31 Domestic / foreign credit | |
15 | Contract - Exit |
15.1 Contract - Exit | |
16 | Special Item (Exit) - Proof of Payment |
16.1 Rent Exit | |
Special Case of transmission | |
Conflicting Documents approx. A1 with sender the Recipient due to failure of electronic transmission of the Issuer within the stipulated deadline | |
Reference to the A1 documents per case 1 (1.1, 1.4, 1.5, 1.6) and 2 (2.1, 2.4) performing the update of the Detailed Book vice versa | |
C Income-Expenditure Settlement Records | |
Category C contains the Settlement (*) Income-Expense Records separately, for payroll (monthly), depreciation and aggregate for other records of income / expense settlement (eg forecasts, restructuring, etc.) at the end of each tax year. | |
In this Category belongs one (1) [no. 17] of the seventeen (17) Types of Documents | |
17 | Entity Registrations |
17.1 Payroll 17.2 Depreciation 17.3 Other Revenue Settlement Records - Accounting Base 17.4 Other Income Settlement Records - Tax Base 17.5 Other Expense Settlement Records - Accounting Base 17.6 Other Expenses for Settlement of Expenses - Tax Base | |
[Possibility of Cancellation / Correction] | |
Cancellation of Entity Documents (no use of document) (A) | |
Reference - Correlation with the Documents (A) per Case | |
Cancellation of Documents - Recipient Registrations (B, C) | |
Reference - Correlation with the Documents (B, C) per Case |
Depending on the type of Document, the following Information is required, as the case may be:
| Column | Content | Remarks / How to Complete | Requirement of ELP |
| 1 | Document line A / A | No | |
| 2 | Unique Document Registration Number (MARK) | To be completed by the platform | No |
| 3 | Date of Approval-Issuance of MARK | To be completed by the platform | No |
| 4 | VAT Document Issuer | Yes (*) | |
| 5 | Name / Surname of the Issuer of the Document | Yes (*) | |
| 6 | Document Issuer Entity Country | Select a country from a price list | Yes (*) |
| 7 | VAT Receipt | Yes (*) | |
| 8 | Name / Surname of Document Recipient | Yes (*) | |
| 9 | Document Recipient Entity Country | Select a country from a price list | Yes (*) |
| 10 | Type of Standard Document AADE | 17 Species [See details above] | No |
| 11 | Type of Document | 52 Types of 17 Species [See details above] | No |
| 12 | Entity Document Serial / Number | [See Comment (s)] | Yes (*) |
| 13 | [See Comment (s)] | Yes (*) | |
| 14 | Shipping Start Date | [ For future use ] | ………….. |
| 15 | Shipping Start Time | [ For future use ] | ………….. |
| 16 | Publisher Installation Number | Potential per AADE Registry Installation N / A | No |
| 17 | Transaction Initiation Installation / Place of Loading | [ For future use ] | ………….. |
| 18 | Purpose of Trafficking | [ For future use ]
Sale / Sale for Third Party Account / Sampling / Exhibition / Return / Storage / Processing Assembly / Into Entity Facilities | ………….. |
| 19 | Vehicle Number | [ For future use ] | ………….. |
| 20 | Quantity Measurement Unit | [ For future use ]
Pieces / Kg / Liters | ………….. |
| 21 | Total Quantity per Unit of Measurement | [ For future use ] | ………….. |
| 22 | Recipient Installation N / A | [ For future use ] Potential per AADE Registry Installation N / A [See Comment (b)] | ………….. |
| 23 | Transaction Completion Installation / Place of Delivery | [ For future use ] | ………….. |
| 24 | Net Transaction Value (so many lines per case) | [See Comment (c)] | No |
| 25 | % VAT | [See in detail Case C1 below] | Yes (*) |
| 26 | VAT per% (as many% lines) | Yes (*) | |
| 27 | % Par. Tax | [See in detail Case C2 below] | No |
| 28 | Withholding Tax per% (as many% as lines) [8] | No | |
| 29 | % Other taxes | [See in detail Case C3 below] | No |
| 30 | Other taxes (as many% as lines) [8 ] | No | |
| 31 | % Stamp | [See in detail Case C4 below] | No |
| 32 | Stamp per% (as many as% lines) [ 8 ] | No | |
| 33 | % Fees | [See in detail Case C5 below] | No |
| 34 | Fees (as many% as many lines) [8] | No | |
| 35 | % Of Reservations [Off. Activation next year] | a) Other Reservations x, xx%, b) Potential per case of Reservations x, xx% [See Comment (d)] | No |
| 36 | Reservations (so many lines per case) | [See Comment (d)] | No |
| 37 | Total Value of an Entity Document | No | |
| 38 | Coin | Euro / Price List Development with other currencies. | |
| In any case, companies transmit the documents in euros with the obligation to indicate the exchange rate on the date of issue.
[See Comment (d)] | Yes (*) | ||
| 39 | Related Documents (Traffic - Cancellation) | No | |
| 40 | Remarks - Remarks | [See in detail Case C6 below] | No |
Yes (*) : In the case of sales invoices.
[8] (Annex Note of A. 1138/2020): In the case of withholdings, other taxes, stamp duties and other charges, the data are potentially transmitted either by line or by underlying document value.
Notes - Comments
a) Column 12: Entity Document Serial / Number
Ε Is it mandatory for a document to have a Series?
A No, in case it does not have a Series in the relevant field, it must get the value "0". Source: "AADE e-books - Business Issues" -28/4/2021 (Erot. 85))
Labeling
The requirement for the existence of a "Series" applies to all "Types" of Documents and not only to the Documents, which cover the cases of sales.
b) Column 22: Recipient Installation N / A
Ε How can the Issuer Company transmit the document in case it does not know the Recipient's Registration Installation ID?
A In any case, the Recipient's Installation ID is not part of the identity of the document and can be transmitted with a value of "0" and only if the Issuing Company does not know when issuing the document. Source: "AADE e-books - Business Issues" -28/4/2021 (Erot. 87))
c) Column 24: Net Transaction Value - Zero value
Ε In case the Company issues either for wholesale or retail transactions, is it obliged to send a document with zero value to the myDATA digital platform?
A In the event that either a wholesale document or a retail document with zero value is issued for either part or all of the Summary lines, in any case the Issuing Company is obliged to transmit it to the myDATA digital platform. For the Summary line that has zero value, it transmits a description of revenue transactions per case with 1.95 Other Revenue Information, with the relevant Document Type of Category A1 and A2
Source: "AADE e-books - Business Issues" -28/4/2021 (Erot. 92.))
d) Columns 35 - 36: Reservations
Ε In cases where the Issuing Company transacts with the State and during the issuance of the document does not know the reservations of the relevant transaction, are there any penalties?
A Until the legislation of the relevant article of sanctions is imposed, fines for inaccurate transmission are not imposed. In any case, the Recipient before the issuance of the relevant document has the obligation, especially when a relevant contract is drawn up, e.g. with the State, to inform the Issuer about the relevant procedure of settlement and payment of the document and in particular about the relevant reservations that concern it. Especially in the first phase of operation of the project there will be a relative tolerance mainly for B2G transactions.
(Source: "AADE e-books - Business Issues" -28/4/2021 (Erot. 94))
e) Column 38: Coin - Obligation to report the exchange rate.
Ε In case an invoice is issued in a currency other than Euro, how is it transmitted to AADE?
A In any case, companies transmit the documents in euros with the obligation to indicate the exchange rate on the date of issue.
Source: "AADE e-books - - Α.1138 / 2020" -28/4/2021 (Erot. 36 ))
Sub-tables, concerning data of the "Columns"
C1. Column Options 25: Subtable no. 1a - VAT rate (%)
Code | VAT rate (%) | Notes |
1 | VAT rate 24% | Law 2859/2000, article 21- Rates. Calculation of the tax - Normal Rate |
2 | VAT rate 13% | Law 2859/2000, article 21, par. 1 - Reduced Rate |
3 | VAT rate 6% | Law 2859/2000, article 21, par. 1 - Reduced Rate |
4 | VAT rate 17% | Law 2859/2000, article 21, par. 4 - Aegean Islands - Normal Rate |
5 | VAT rate 9% | Law 2859/2000, article 21, par. 4 - Aegean Islands - Reduced Rate |
6 | VAT rate 4% | Law 2859/2000, article 21, par. 4 - Aegean Islands - Reduced Rate |
7 | Άνευ ΦΠΑ 0% ( γίνεται αναφορά στην αιτία εξαίρεσης ) | [See Highlighting Below (2)] |
8 | Registrations without VAT (eg Payroll, Depreciation) | [See Highlighting Below (2)] |
Highlights
(1) Case of invoicing with many types of goods, which are subject to different VAT rate
In the case of issuing an invoice with several types of goods, which are subject to the same VAT rate, it is transmitted to AADE and then a
line,
In the same case of issuing an invoice with many types of goods, which are subject to the different VAT rate, transaction with two (eg 24% and 13%), they are transmitted to AADE and then two lines of transaction are displayed.
When we have such a case and we use the "Special Transmission Form", then from the option "Summary - Document Characteristics", we also enter "Enter a new line"
(2) Difference of VAT categories with code 7 and code 8
The VAT category with code 8 used for transfers of documents of Category (C) - type of settlements (17) (ie cases of accounting entries where VAT does not apply (eg depreciation, payroll and settlements)) and some others listed below.
In all other documents where there is a value of transmission without VAT the VAT category (vatCategory) must have the value 7 and in these cases the VAT exemption article is required. ( vatExemptionCategory - according to the table of exception prices receives from 1-24 (plus the exceptions to be added) depending on the exception article).
C2. Column Options 25: Subtable no. 1b – Excluding VAT or Including VAT - Cause of Exemption
Code | Legislation | Short description |
1 | Excluding VAT - Article 2 & 3 of the VAT Code | Mount Athos, - The Greek State, municipalities, communities and other legal entities under public law are not considered taxable for the delivery of goods and services that act during the fulfillment of their mission |
2 | Excluding VAT - Article 5 of the VAT Code | The sale of goods with the condition of retention of ownership until the repayment of the price - The transfer, with payment of compensation, of the ownership of goods, acting on the order of a public authority or in its name or in execution of law - the transfer of business goods as a whole, industry or part of it for burdensome or charitable reasons |
3 | Excluding VAT - Article 13 of the VAT Code | Distance sales |
4 | Excluding VAT - Article 14 of the VAT Code | Intra-Community Services |
5 | Excluding VAT - Article 16 of the VAT Code | Intra-Community advances |
6 | Excluding VAT - Article 19 of the VAT Code | Newspapers, contact cards, transfer tickets, etc |
7 | Excluding VAT - Article 22 of the VAT Code | Exempt Activities: Hellenic Post, Radio and Television Networks, the provision of hospital and medical care and diagnostic services, the provision of education services, insurance and reinsurance operations, the granting and negotiation of credits, the leasing of paragraph 2 of Article 8. |
8 | Excluding VAT - Article 24 of the VAT Code | Exports to third countries |
9 | Excluding VAT - Article 25 of the VAT Code | Goods in customs warehousing or surveillance regime or cases to be incorporated into offshore platforms |
10 | Excluding VAT - Article 26 of the VAT Code | Intra-Community acquisitions of goods for tax storage |
11 | Excluding VAT - Article 27 of the VAT Code | Offshore passenger, commercial, fishing, warship or public vessels. Excludes sport boats or pleasure boats |
12 | Excluding VAT - Article 27 - Offshore Ships of the VAT Code | Offshore vessels with a length of> 12 meters |
13 | Excluding VAT - Article 27.1.c - Offshore Ships of the VAT Code | Delivery and import of fuels, lubricants, supplies and other goods intended for the supply of ships, vessels and aircraft |
14 | Excluding VAT - Article 28 of the VAT Code | Intra-Community Traditions |
15 | Excluding VAT - Article 39 of the VAT Code | Liabilities with a low turnover of less than € 10,000 - farmers with special status are excluded |
16 | Excluding VAT - Article 39a of the VAT Code | Deliveries of recyclable waste, the buyer of the goods is liable to pay the tax |
17 | Excluding VAT - Article 40 of the VAT Code | Coastal fishing companies, which operate vessels up to 12 meters long, between verticals, and sponge companies. |
18 | Excluding VAT - Article 41 of the VAT Code | Farmers of Special Regime |
19 | Excluding VAT - Article 47 of the VAT Code | Special investment gold regime (Delivery, intra-Community acquisition and import of investment gold) |
20 | VAT included - Article 43 of the VAT Code | Travel agency businesses and tour operators |
21 | VAT included - Article 44 of the VAT Code | Special tax regime for industrialized tobacco |
22 | VAT included - Article 45 of the VAT Code | Special tax regime for taxable resellers who deliver second-hand goods and objects of artistic, collectible or archaeological value |
23 | VAT included - Article 46 of the VAT Code | Delivery of used goods and objects of artistic, collectible or archaeological value by the auction organizer |
24 | Excluding VAT - Article 6 of the VAT Code | Delivery of real estate, applies to real estate, the construction permit of which is issued or revised before January 1, 2006, if until the date of revision the construction works have not started. |
25 | Excluding VAT - POL.1029 / 1995 | Purchases carried out by the "Duty Free Shops" SA destined for tax-free delivery to travelers going to another Member State of the European Union or to a third country |
26 | Excluding VAT - POL.1167 / 2015 | Purchase and import of goods intended for export or intra-Community delivery |
27 | Other VAT Exceptions |
C3. Column Options 27: Subtable no. 2 - Withholding Taxes
Withholding Category | |
No. 64 law 4172/2013 par. 1 - Tax Withholding Rates | |
1 | Case b’- Interest - 15% |
2 | Case c - Rights - 20% |
3 | Case d) Management Advice Fees - 20% |
4 | Case d '- Technical Works - 3% |
No. 64 n.4172 / 2013 par.2 - Procurement of Goods and Services F.G.K. | |
5 | Liquid fuels and tobacco products 1% |
6 | Other Goods 4% |
7 | Provision of Services 8% |
No. 69 n.4172 / 2013 par.4 - Advance payment of Income Tax from Business Activity acquired by Individuals | |
8 | Advance Payment Tax for Architects and Engineers on Contractual Fees, for the Preparation of Studies and Plans 4% |
9 | Advocate Tax on Architects and Engineers on Contractual Fees, concerning any other nature projects 10% |
No. 69 n.4172 / 2013 par.5 per. A to e | |
10 | Advocate Tax on Lawyers' Fees 15% |
No. 60 Law 4172/2013 par.1 | |
11 | Withholding of Employee Services Tax par. 1 no. 15 Law 4172/2013 (amount) |
No. 60 ν.4172 / 2013 par.2 | |
12 | Withholding of Employee Services Tax par. 2 no. 15 Law 4172/2013 - Merchant Marine Officers 15% |
13 | Withholding of Employee Services Tax par. 2 no. 15 Law 4172/2013 - Minor Merchant Marine Crew 10% |
No. 43A law 4172/2013 par.6 | |
14 | Withholding of a Special Solidarity Contribution (amount) |
No. 60 Law 4172/2013 par.3 | |
15 | Withholding of Compensation Tax due to Termination of Employment Relationship par. 3 no. 15 Law 4172/2013 (amount) |
Double tax avoidance agreements (S.A.D.F.) | |
16 | Withholdings of foreign transactions based on double tax avoidance agreements (S.A.D.F.) _ with an indication of the amount per case (addition) |
Other Tax Deductions | |
17 | Other Tax Deductions _with an amount per case |
Labeling
The Obligation of transmission has the Issuer and the Obligation of withholding has the Receiver regardless of the transmission of the Issuer.
C4. Column Options 29: Subtable no. 3 - Other Taxes
Categories of Other Times | |
1. Premium Tax | |
1 | a1) fire industry insurance premiums 20% - 15% |
2 | a2) fire industry insurance premiums 20% - 5% |
3 | b) life insurance premiums (4%) |
4 | c) insurance premiums of other branches (15%) |
5 | d) premium tax exemptions (0%) |
2. Accommodation Tax (per daily use of room or apartment) | |
6 | 1-2 star hotels € 0.50 per Room / Apartment |
7 | 3 star hotels € 1.50 per Room / Apartment. |
8 | 4 star hotels € 3.00 per Room / Apartment. |
9 | 5 star hotels € 4.00 per Room / Apartment. |
10 | Rooms to let - furnished rooms - apartments € 0.50 per Room / Apartment. |
11 | 3. Excise Tax on TV commercials (EFTD) 5% |
12 | 4. Excise tax on goods of EU countries and Domestically produced items (art. 17 law 3833/2010) |
13 | Luxury tax 10% on the taxable value for intra-Community acquisitions and imports from third countries 10% |
14 | Luxury tax 10% on the sale price before VAT. for domestically produced items 10% |
15 | Public right to casino tickets (80% on the ticket) |
5. Other Cases of Other Taxes | |
16 | Customs Duties-Taxes with an indication of the amount per case |
17 | Other Taxes_ with an indication of the amount per case |
18 | Charges of Other Institutions_with indication of amount per case |
Highlights
[1] Issuer and Recipient: Dealing with "other taxes" (Column 29), "stamp duty" (Column 31) and "fees" (Column 33).
Ε How are other taxes, stamps and charges treated on the myDATA digital platform, both on the Publisher and Recipient side?
A For the Issuer, other taxes, stamp and fees are amounts to be refunded, while for the Recipient they are an expense
(Source: "AADE e-books - Business Issues" -28/4/2021 (Question 17))
………..
[2] Sending other taxes with the prices: Code Cases% Other Taxes% Other taxes: [Approx. 1] a1) fire industry insurance premiums 20% -15% and [Approx. 2] a2) fire industry insurance premiums 20% -5%, are no longer allowed.
C5. Column Options 31: Subtable no. 4 - Stamp
Code | Rates | Common Cases |
1 | 1,2 % | Remuneration from salaries (Special category) subject to stamp duty |
2 | 2,4% | Purchase invoice stamp: 2.4% if the buyer is a SA or LTD, in accordance with Article 15 § 1a of the CNTX |
3 | 3,6% | 1) Purchase invoice stamp: 3.6% if the buyer is any other person, according to articles 13 § 1d and 15 § 1a of the KNTX. 2) "Acquisition Title" |
4 | Other cases of Stamp_ with an indication of the amount per case |
C6. Column Options 33: Subtable no. 5 - Various Fees
Code | Categories Various Fees |
1. End of mobile subscribers and end of prepaid | |
1 | For a monthly bill up to 50 euros (12%) |
2 | For a monthly bill of up to 50.01 up to 100 euros (15%) |
3 | For a monthly bill of up to 100.01 up to 150 euros (18%) |
4 | For a monthly bill of 150.01 euros and over (20%) |
5 | Fee prepaid on the value of talk time (12%) |
6 | 2. End to pay-TV (10%) |
7 | 3. Fee for fixed telephony subscribers (5%) |
8 | 4. Environmental Fee & plastic bag law 2339/2001 no. 6a |
Consumers are required to pay an environmental fee per piece of plastic carrier bag, with the exception of biodegradable (or biodegradable) and compostable plastic carrier bags as defined in par.29 of article 2 of the same law. The fee is set at seven (7) minutes. The amounts of the environmental fee are indicated in a distinct and legible way in the sales documents before VAT. The Performance Statement is submitted electronically every quarter, within the following month. | |
9 | 5. Murder contribution 2% (*) |
6. Other fees | |
10 | Other fees_ with an indication of the amount per case |
11 | Fees of Other Institutions_ with an indication of the amount per case |
(*) Detailed instructions for the uniform application of the provisions generally applicable to the homicide levy on oil and olives are given in the circular S.4309/159/1.12.1983» . (Ε.2172 / 26-10-2020 Notification of the price of olive oil for the olive year 2020-2021, for the application of the provisions of the homicide levy)
C7. Column Options 40: Subtable no. 6 Remarks & Notes
Remarks & Notes | |
1 | Article 34 - Suspension of VAT payment (VAT is indicated on the document) |
2 | Article 39B - Obligation to pay VAT. upon collection |
3 | Article 39A - The recipient is liable for the payment of VAT |
4 | Third Party Sales Clearance |
5 | Remuneration from Third Party Sales |
6 | Offshore Activity Declaration Number: ”5 / 15-12-2019 ″ / Ship Details:“ ELENA ” |
Labeling
The term "Document" has a different meaning from the one we are used to in Accounting ( "Supporting documentation: Accounting data or documents are all types of information, including sales documents, issued by the entity or by a third party in hard copy or in electronic form, which document the entity's transactions and events. »(Law 4308/2014 - Definitions))
In essence, as far as the "Documents" of the "myDATA" platform are concerned, it is "Data Filling Forms" (*) (the main of which are data for the VAT return, the E3 return and the withholding tax returns), which have been classified / categorized based on who is the Issuer of the Invoice or the Retail Receipt. If there is no Issuer, these Documents constitute a distinct category (C Income-Expense Settlement Records)
(*) This becomes apparent during the entry "Document Insert / Document Display", made by the Transmission Channel "Special Registration Form".
"Characterization" of transactions
The "Characterization" of the transactions is achieved with the appropriate Options, some of the Columns of the "Detailed Book".
Column | Description | Power Supply |
Column 9 | Characterization of Transactions( category )
[See in detail below] | Characterization |
Column 62 | Characterization Sales of Goods and Provision of Services (Total Revenue) E3 Table G1 | Characterization |
Column 63 | Market Characterization E3 Tables D2, D3, D4 | Characterization |
Column 64 | Characterization of Expenses (Total Expenses) E3 Table Z2, Other Information Figures Table Z3 | Characterization |
Columns 56-57-58 | Characterization for the VAT return | Characterization |
Column 9 of the "Detailed Book": Characterization of Transactions (category)
The Transaction Characterization refers to the obligation that Businesses have to account for their data to meet the needs of their internal organization, as well as for the fulfillment of their tax obligations (accounting record).
Specifically, the transmission of the Transaction Characterization classifies the accounting events as Income and Expenses and aims at the correct accounting representation of the transactions in the Detailed Book and includes the following price list for Income - Expenses:
Options (Prices): Revenue (1_1 - 1_95) and Expenses (2_1 - 2_95)
Note: The selection of the "Characterization (category)" can be done either by the transmission of the "document", or by registration type 17.3 and 17.5 (Other settlement registrations).
Explanations of "Column 9" per code
[1] The Revenue Characteristics are as follows: Revenue (+) / (-)
Identification Code | Remarks | Main "Types" of Document |
1.1_Revenue from Sale of Goods (+) / (-) | In essence it is identified with log. 70 of E.G.L.S. | 1.1,1.2,1.3,1.5, 11.1,11.3,11.4,11.5, 5.1, 5.2 |
1.2_Revenue from Product Sales (+) / (-) | In essence it is identified with log. 71 of E.G.L.S. | 1.1,1.2,1.3,1.5, 11.1,11.3,11.4,11.5, 5.1, 5.2 |
1.3_Revenue from Provision of Services (+) / (-) | In essence it is identified with log. 73 of E.G.L.S. | 2.1,2.2,2.3,2.4 |
1.4_Revenue from the Sale of Fixed Assets (+) / (-) (*) | It is used when the Document that is transmitted concerns the sale of an asset. Concerns the pin. E3-Z Information Data | 1.1,1.3,1.5 |
1.5_Other Income / Profits (+) / (-) | It concerns all other cases of Revenue | It concerns the cases of Revenues that are not included in the type of document 1 and 2 |
1.6_Self-deliveries / Own uses (+) / (-) (***) | In essence it is identified with log. 78.10 of E.G.L.S. | 6.1, 6.2 |
1.7_Revenue for third party (+) / (-) (*) | It concerns sales on behalf of third parties. It concerns the table E3-Z Information Data
See also Column 51 of the Detailed Book | 1.4, 11.5 |
1.8_Revenue from previous years (+) / (-) | It concerns cases of income that we want to calculate in the previous year
(****) | |
1.9_Revenue for the following years (+) / (-) | It concerns cases of income that we want to calculate in the next fiscal year | |
1.10_Other Revenue Settlement Records (+) / (-) | It concerns cases of adjustments in income and change of characterization
(****) | 17.3, 17.4 |
1.95_Other Revenue Information (+) / (-) (*****) | We would say that they are the "Order Accounts" | A valuable document is sent, which we do not want to affect our income or our Expenses |
[2] The Characteristics of the expenses are the following: Expenses (-) / (+)
Identification Code | Remarks | Indicative Types of Document |
2.1_Commercial Markets (-) / (+) | In essence it is identified with log. 20 of E.G.L.S. Transmitted by the Publisher - As Recipients I perform "Characterization" | [ 1.1,1.2,1.3,1.5, 5.1, 5.2 ] (*) – 14.1, 14.2 |
2.2_Purchases of A'-B 'Materials (-) / (+) | In essence it is identified with log. 24, 25, 26 and 28 of the E.G.L.S. | [ 1.1,1.2,1.3,1.5, 5.1, 5.2 ] (*) – 14.1, 14.2 |
2.3_Receipt of Services (-) / (+) | In essence it is identified with log. 61 of E.G.L.S. | [2.1, 2.4 , 5.1,5.2] (*) 3.1,3.2, 13.3,13.4,13.30,13.31, 14.3,14.4,14.30,14.31, 15.1, 16.1 |
2.4_General Expenses with the right to deduct VAT (-) / (+) | It concerns cases of expenses, fees and other charges that have the right to deduct VAT and burden the result of the business | [ 1.4,1.5,2.1 , 5.1, 5.2 ] (*), 3.1,3.2,7.1,8.1,8.2, 13.31,14.1,14.2,14.3,14.4,14.30,14.31 |
2.5_General Expenses without the right to deduct VAT (-) / (+) | It concerns cases of expenses, fees and other charges that are without the right to deduct VAT and burden the result of the business | [ 1.1, 2.1, 5.2, ](*) 3.1,3.2, 7.1,8.1,8.2, 13.3,13.4,13.30,13.31, 14.1,14.2,14.3,14.4,14.5,14.30,14.31, 15.1,16.1 |
2.6_Staff Remuneration and Benefits (-) / (+) | In essence it is identified with log. 60 of E.G.L.S. | 17.1 |
2.7_Fixed Assets (-) / (+) (*) | In essence it is identified with log. 10,11,12,13,14,15,16 of EGLS (purchases) | [ 1.1,1.2,1.3,1.5, 5.1, 5.2 ] (*) – 14.1, 14.2 |
2.8_Depreciation of Fixed Assets (-) / (+) | In essence it is identified with log. 66 of E.G.L.S. | 17.2 |
2.9_Expenses for third party (-) / (+) (*) | Relates to cases of Expenses made on behalf of customers and invoiced to the entity | [1.5 ] (*) |
2.10_Expenditures of previous years (-) / (+) | It concerns cases of expenses that we want to be calculated in the previous year
(****) | |
2.11_Expenses for the following years (-) / (+) | It concerns cases of expenses that we want to be calculated in the next year
(****) | |
2.12_Other Expenses for Settlement of Expenses (-) / (+) | It concerns cases of settlements in expenses and change of characterization (Accounting and Tax Base) | 17.5, 17.6 |
2.13_Period Starting Stocks (E3 previous Period) (-) | Linked to Document type 17.5
Ε3_101- Ε3_201-Ε3_301- Ε3_207- Ε3_307- Ε3_312 | 17.5 |
2.14_Period Expiry Stocks (E3 of the current Period) (+) | Linked to Document type 17.5
Ε3_104- Ε3_204- Ε3_304- Ε3_209- Ε3_309- Ε3_315 | 17.5 |
2.95_Other Expenditure Information (-) / (+) (*****) | We would say that they are the "Order Accounts" - Debit |
Highlights
(*) : It concerns the transmission of the Issuer of the document, which, however, also informs the "Detailed Book" of the Recipient.
(**) : They concern cases that do not belong to the categories (as we mean them Accounting-Tax) Revenues and Expenses and therefore are not calculated in the formation of the Income.
(***) It is not counted in the formation of the Result. Calculated only for VAT
(****) See also Columns 52-55 of the "Detailed Book"
(*****) [1_95 and 2_95] Other Information. It includes cases which concern expenses, which are included in the Document, but do not affect the Income of Use and can not update any field of the form E3.
Q How is the guarantee (empty bottles) transmitted on the digital platform
myData; A The total amount related to the guarantee, comes as a separate line in the document that is transmitted and is characterized as 1.95 «Other
Revenue Information » by the Publisher and 2.95 “Other
Expenditure Information » from the Recipient. In both cases
(Issuer and Recipient) the listed values are not related to code E3 and no
affect the accounting and tax result.
The "Accounting Plan" of "myDATA"
The "Income / Expense Characterization" is based on the following procedure:
I select a value from the "Category" (referred to as "Category", say Primary Account) and based on this option, I have some options available from "E3 Codes" (referred to as "Type", say Secondary Account).
So as a supposed "Accounting Plan", it would have (example) the following form:
Code | Degree | Description |
My account | Income | |
1.1 | A | 1.1_Revenue from the Sale of Goods |
E3_561_001 | Β | Sales of goods and services Wholesale - Tradesmen |
E3_561_002 | Β | Sales of goods and services Wholesale based on article 39a par 5 of the VAT Code. (L.2859 / 2000) |
E3_561_003 | Β | Sales of goods and services Retail - Private Customer |
E3_561_004 | Β | Sales of goods and services Retail based on article 39a par 5 of the VAT Code. (L.2859 / 2000) |
E3_561_005 | Β | Sales of goods and services Abroad Intra-Community |
E3_561_006 | Β | Sales of goods and services Abroad Third Countries |
E3_561_007 | Β | Sales of goods and services Other |
etc. | etc. | |
Spending | ||
2.1 | A | 2.1_Purchase of Goods |
E3_102_001 | Β | Purchases of used goods (net amount) / Wholesale |
E3_102_002 | Β | Purchases of consumer goods (net amount) / Retail |
E3_102_003 | Β | Purchases of goods for use (net amount) / Goods of article 39a par. 5 of the VAT Code. (Law 2859/2000) |
E3_102_004 | Β | Purchases of consumer goods (net amount) / Abroad Intra-Community |
E3_102_005 | Β | Purchases of consumer goods (net amount) / Abroad Third Countries |
E3_102_006 | Β | Purchases of consumer goods (net amount) Other |
etc. | etc. |
Labeling
The above "simulation" is done for reasons of understanding the classification required by the "myDATA" platform.
Mapping
Mapping: a function that associates each element of a given set with one or more elements of a second set (mapping).
The automation, for the needs of verification (and later "pre-completion") of the Tax Returns requires the matching of the "Accounting Plan" with the codes of the tax returns: a) VAT Declaration and b) Declaration / Form E3.
An analysis is also required by type of tax of the categories: Withholding Taxes and Other Taxes-Fees.
The process of "automation" concerns the accounts of income, purchases (fixed assets and inventories) and expenses that should be characterized in terms of the new parameters of AADE. The fields are filled in depending on the type of account. It is possible to find that an account is related to more than one category, which requires the "classification" of AADE. In these cases new accounts will have to be created.
The accounts used to update the books need to be analyzed: per VAT rate, to use the appropriate accounts for sales of goods and products, purchases of goods, raw materials, etc. and use separate accounts by expense category (eg rent, energy, telephone, etc.)
Procedure
→ Linking the Sales Documents (directly) with information, in order to provide the appropriate information on the "myDATA" platform
→ Linking the Accounts of the Chart of Accounts with information, in order to provide the appropriate information on the "myDATA" platform
"List" of "matches" / "combinations" of the following items:
- Account Code based on EGLS
- Account Code based on ELP
- Account description
- "Category" - Category
- Indicative "Document Types", per case
- Form of form E3 - Type of Characterization
- VAT Code - VAT characterization
Example
CODE EGLS | ELP CODE | DESCRIPTION | category | Indicative Types of Document | Code of form E3 | VAT Code |
12.00 | 13.01 | MACHINERY | catecory2_7 | (1.1)*,14.1,14.2,14.3 | E3_882_001 | VAT_362 |
20.01 | 20.02 | COMMODITY MARKETS | catecory2_1 | (1.1)*,(5.1,5.2)* | E3_102_001 | VAT_361 |
20.02 | 20.02 | IMPORTS OF GOODS | catecory2_1 | 14.2 | E3_102_001 | VAT_361 |
60.00 | 60.01 | REMUNERATION OF PERSONNEL PERSONNEL | category2_6 | 17.1 | E3_581_001 | (1) |
60.03 | 60.02 | EMPLOYEE CONTRIBUTIONS | category2_6 | 17.1 | E3_581_002 | (1) |
61.00 | 64.01.01 | PAYMENT & EXPENSES FREE EMPLOYMENT Υ | category2_3 | (2.1)* | E3_585_009 | VAT_361 |
62.00 | 64.02 | ELECTRICITY PRODUCTION | category2_4 | 14.30 | E3_585_011 | VAT_361 |
66.01 | 66.02 | DEPRECIATION OF BUILDINGS-ENG / TEA-TE | category2_8 | 17.2 | E3_587 | (1) |
70.00 | 70.01.01 | DOMESTIC GOODS SALES | category1_1 | 1.1,1.3,5.1, 5.2 | E3_561_001 | (2) |
70.01 | 70.01.01 | RETAIL COMMERCIAL SALES | category1_1 | 11.1,11.3,11.4 | E3_561_003 | (2) |
(*) = It means that the AADE Document is transmitted by the Recipient / counterparty of the company.
(1) = Exit but is exempt from VAT
(2) = VAT (outflows) is transmitted with the "summary" of the Document.
Connection with Forms of Form E3 - "Logical Checks" per "Document Type"
Each "Document Type" must be linked to the values of the "Characteristics" (Column 9) and to the values a) (Codes) of Form E3 and b) VAT return.
This combination has "Allowable Combinations" and "Unauthorized Combinations".
These "checks" are:
a) Reasonable Checks for the Acceptance or not of the Transmission of the AADE Documents
b) Reasonable Checks for the Correlation and the Acceptance or not of the Transaction Characterization of the AADE Documents - Tax Liabilities (VAT - E3)
Example
Document Type: 17.1 - Payroll
Expense Characteristics: In this case it concerns the Issuer ("Entity Registrations"). The issuance of this Document does not affect the Recipient, since it is "Unseen".
| OUTPUT CHARACTERISTICS | |
| PERMISSIBLE COLUMN PRICES 9 | PERMITABLE PRICES E3 |
| category2_6 | E3_581_001 |
| E3_581_002 | |
| E3_581_003 | |
| category2_95 | Does not update E3 |
Labeling
Information on all permitted combinations per document type - designation category - designation type can be found at:
⥢⥤
17) "Accounting Records" and registrations on the "myDATA" platform
The "transformation" (ie the transformation of the data of the Software of the company, in a form that defines the standard documents of AADE) means that we must do the following:
First: To link an "Accounting Record", with the three basic classification parameters required by the "myDATA" platform:
a) Document Type: eg 1.1 or 11. 1 or 17.2 etc.,
b) "Characterization" of transactions (Column 9 of the "Detailed Book"): e.g
1_1_Revenue from Sale of Goods (+) / (-), etc.
c) Characterization for form E3: e.g. E3_561_001, etc.
Secondly : To provide the "myDATA" platform, in coded form, with all the required information, which contains an "Accounting Record" regarding: VAT, Withholding Taxes, Other Taxes-Fees, method of payment, etc.
Most accounting software has the ability to transform (with significant automation) the ("classic") Accounting Records, into (records) "myDATA Documents".
Below are some examples of "transformation" of Accounting Records and "Records / Transfers" in the "myDATA" platform, in order to understand the connection of the "Accounting Record" data and the "Transfer to" myDATA "data"
(1) Issuance of Invoice to an Internal Customer (Revenue)
Accounting entry | ||
(X) Account. 30.00 Wholesale Domestic Customers | 12.400,00 € | |
(P) Account. 70 Wholesale Sales - Merchandise | 10.000,00 € | |
(P) Account. 54 Wholesale Sales VAT | 2.400,00 € | |
(Invoice: Series A, no. 99 - 15/4/2021) Central | ||
"Registration / Transmission" in "myDATA" | ||
Document Type: 1.1 Sales Invoice | ||
Information to be read | ||
VAT Document Issuer | 999999999 | |
Document Issuer Entity Country | Code GR | |
VAT Receipt | 888888888 | |
Document Recipient Entity Country | Code GR | |
Document Series | A | |
AA Document | 99 | |
Date of issue | 15/4/2021 | |
Coin | Euro | Code EUR |
Method of payment | On credit | Code 5 |
Publisher Installation N / A | Central | Code 0 |
Net value | 10.000,00 € | |
VAT value | 2.400,00 € | Code 1 |
Characterization of the Document | ||
Characterization (category) | 1_1 | |
Code of the form E3 | E3_561_001 | 10.000,00 € |
(2) Receipt of invoice from a Domestic Supplier (Exit)
Accounting entry | ||
(X) Account. 61.00 Remuneration and expenses of self-employed persons (subject to withholding) | 2.000,00 € | |
(X) Account. 54.00 VAT Expenses | 480,00 € | |
(P) Account. 54.04 Remuneration Tax 20% | 400,00 € | |
(P) Account. 50 Suppliers | 2.080,00 € | |
Accountant Remuneration for the month of April 2021 - Τ.Π.Υ Αρ. 151 | ||
"Registration / Transmission" in "myDATA" | ||
[2.1 Service Invoice] * [Must be submitted by the Publisher and must be accepted as Recipients | ||
The Issuer also transmits the "Notation" of the tax withholding obligation | 400,00 € | |
Characterization of the Document | ||
Characterization (category) | 2_3 | |
Code of the form E3 | E3_585_009 | 2.000,00 € |
VAT characterization | 480,00 € | VAT_361 |
Taxes (excluding VAT) of the Document | ||
The recipient of the document has the obligation to withhold and refund the tax. Based on the "Notice" of the Publisher, the Recipient will check based on the data of the "Summary Book" |
(3) Payroll Accounting for the month XXX (Exit)
Accounting Record (Payroll) | ||
(X) 60.00 Remuneration of salaried staff | 20.000,00 € | |
(X) 60.03 Employer contributions and wages of salaried staff | 4.962,00 € | |
(P) 53.00 Remuneration of staff payable | 14.561,75 € | |
(P) 54.03.ΧΙ Taxes - Staff remuneration fees - Withholding of Employee Services Tax | 1.756,00 € | |
(P) 54.03.Χ2 Taxes - Staff remuneration fees - Special Solidarity Contribution (for example) | 532,25 € | |
(P) 55.00 So(P) 55.00 Social Insurance Institution (IKA)cial Insurance Institution (IKA) | 8.112,00 € | |
Totals | 24.962,00 € | 24.962,00 € |
Payroll for April 2021 | ||
"Registration / Transmission" in "myDATA" | ||
Document Type: 17.1 Payroll | ||
Information to be read | ||
Document Series | 0 | |
AA Document | Apr-21 | |
Date of issue | 30/4/2021 | |
Coin | Euro | Code EUR |
Method of payment | Cash | Code 3 |
Installation | Central | Code 0 |
VAT value | 0,00 € | Code 8 |
Characterization of the Document | ||
Characterization (category) | 2_6 | |
Code of the form E3 | E3_581_001 | 20.000,00 € |
Code of the form E3 | E3_581_002 | 4.962,00 € |
Taxes (excluding VAT) of the Document | ||
Withholding of Employee Services Tax par. 1 no. 15 Law 4172/2013 - | Amount | 1.756,00 € |
taxtype | 1 | |
taxCategory | 11 | |
Withholding of a Special Solidarity Contribution | Amount | 532,25 € |
taxtype | 1 | |
taxCategory | 14 | |
Reservations of insurance funds | Amount | 8.112,00 €(*) |
taxtype | 5 (*) |
(*) It does not yet appear in the "Special Registration Form".
Basic "transformations" in the Haplographic books.
In a small business with "Haplographic books", we would have the following:
Document (According to the IAS) or Accounting Record | AADE Document Type | "Characterization" | Code E3 |
Income | |||
Wholesale Sales Invoice | 1.1 Sales Invoice | category1_1 | E3_561_001 |
Α..L.P (with Cash Register) - Possibility of monthly registration of "Z" | 11.1 - ALP (Retail Sales Receipt) | category1_1 | E3_561_003 |
Α..L.P (with Cash Register) - After the interconnection, we will proceed only with characterization. | 11.1 - ALP (Retail Sales Receipt) | category1_1 | E3_561_003 |
APY or ALP (Without Cash Register) | 11.2 - APY (Proof of Service) | category1_3 | E3_561_003 |
Subsidies | 17.3 Revenue accounting records | category1_10 | E3_562 |
Spending | |||
Invoices from suppliers (Homeland) - Raw materials, consumables, etc. | 1.1 Sales Invoice (*) | category2_2 | Ε3_202_001 |
Invoices from suppliers (Homeland) - Miscellaneous expenses | 1.1 Sales Invoice (*) | category2_4 | Ε3_585_016 |
Invoices from a freelancer with withholding | 2.1 - Benefit Invoice (*) | category2_4 | Ε3_585_016 |
Payroll | 17.1 Payroll | category2_6 | Ε3_581_001 – 003 |
EFKA freelancer | 14.5 EFKA and other Insurance Organizations | category2_5 | Ε3_585_007 |
Private house rentals | 16.1 Rents - Exit | category2_5 | Ε3_585_014 |
Rents in a company | 2.1 - Benefit Invoice (*) | category2_5 | Ε3_585_014 |
Shared | 13.3 – Shared | category2_5 | Ε3_585_016 |
Energy bills (PPC, etc.) | 14.30 Entity Documents as Listed by the same (Potential) | category2_4 | E3_585_011 |
Telephone bills (OTE, etc.) | 14.30 Entity Documents as Listed by the same (Potential) | category2_4 | Ε3_585_016 |
Insurance policies without VAT | 7.1 - Contract - Revenue (*) | category2_5 | E3_585_009 |
Small expenses various with A.L.P. without VAT | 13.1 - Expenses - Domestic / Foreign Retail Purchases | category2_5 | Ε3_585_016 |
Truck fuel / transportation costs | 13.1 - Expenses - Domestic / Foreign Retail Purchases | category2_4 | Ε3_585_016 |
ENFIA | 13.30 Entity Documents as Listed by the same (Potential) | category2_5 | Ε3_585_016 |
Interest and bank charges | 14.30 Entity Documents as Listed by the same (Potential) | category2_5 | Ε3_586 |
Depreciation | 17.2 Depreciation | category2_8 | E3_587 |
Purchases of fixed assets | |||
Purchases of fixed assets (machinery) | 1.1 Sales Invoice | category2_7 | E3_882_001 |
Purchases of fixed assets (Furniture and other equipment) | 1.1 Sales Invoice | category2_7 | E3_882_001 |
(*) = The "summary" is transmitted by the Issuer / counterparty and the company transmits only the "designation".
Update via Business Management Program (Commercial / Accounting, ERP)
Most accounting programs, in contrast to the "Special Registration Form", have the possibility of several automations, ie they connect the "type" of document so that the information it contains during the issuance of the document (ELP) or accounting registration, to supply "automatically", with the information the corresponding columns of the document (AADE).
Example 1
The company issues a Sales Invoice, which based on the E.L.P. contains some information.
This information plus the additional information required by the Platform is transmitted by the accounting program. So there is no need to enter data as in the "Special registration form".
Example 2
The company carries out an accounting entry (eg Payroll), which based on the E.L.P. contains some information.
This information, in addition to the additional information required by the Platform, is transmitted by the accounting program through mapping, accounting plan codes and codes required by the Platform, or by selection from relevant fields, in cases , that is needed.
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18) Error Correction and Interface Loss
The document cancellation process includes two cases.
The first concerns the cancellation of a document or registration and the immediate transmission of the correct document with the same Document ID (Issuer ID, Date of Issue, Installation Number in the Taxis Register, Document Type, Series, AA Document).
The second case concerns the cancellation of a document or registration without a new transmission.
It is clarified that in the case of documents, the cancellation is selected only if the document was issued and transmitted to the online platform myDATA, but the transaction did not take place and the document was never transmitted to the Recipient.
In a different case in which the transaction took place, the document was forwarded to the Recipient and the counterparties cancel - counteract part or all of the transaction, a credit invoice is issued to the Recipient and the Summary is forwarded to the myDATA eBooks platform of A.A.
Highlights
(1) The user calls by submitting the "MARK" number of the document which he wants to cancel.
In case of success the cancellation as an act receives its own "MARK" (eg: 400001833397379) which is returned to the user and the document is considered canceled. In case of failure the corresponding error message is returned.
(2) Cancellation of transmission of documents to AADE or issuance of credit.
To do this technically we send cancel invoice of the document with the specific MARK document that we want to cancel.
This action cancels the values in our e-books and we receive for this action MARK cancellation from AADE.
With this cancellation option, our document can be changed and after any correction it can be sent again correctly in order to receive a MARK again.
Be careful though, while permitting (especially in the first year of application of transfers) cancellations of transfers will become rules where cancellation of transmission will not be allowed in different periods, as VAT returns may have already been submitted.
Alternatively you can issue and transmit a credit invoice that will receive a MARK, settling the incorrect transmission of the invoice.
If we want to cancel a transaction of an invoice that has been transmitted in a previous period of the year, we must issue a credit (type 5.1 or 5.2) in order to make a correction in both the net value values and the VAT of the period issued.
"Characterization" correction
Ε Can the Company transmit an initial transaction rating for all Types of Documents and correct it in a second year? Until when and in what ways?
A Yes it can, but in any case the new transfer must be made by submitting the Income Tax Return of the tax year concerned.
In particular, the correction of each classification of transactions can be done by the Company in two ways, either by locating the Type of Document and correcting it in a timely manner, or by doing it through the Types of Documents "17.3 Other Income Settlement Records - Accounting Base » and '17.5 Other Expenditure Settlement Records - Accounting Basis "per case of correction on a yearly basis.
Source: "AADE e-books - Business Issues" -28/4/2021 (Erot. 39))
Re-submission of a Document by the Issuer that has already been designated by the Recipient
Ε What applies in case of re-submission of a document that has already been marked by the recipient? Does it lock?
A In case of resubmission of a document that has already been marked by the recipient, the document is canceled and the recipient will have to resubmit the markings.
Loss of interface with the myDATA platform
Ε In case a business for any kind of transaction (wholesale - retail, marketing - supply, domestic and foreign) during the issuance of a document the transfer is not completed in real time and the document does not receive a MARK, the transaction remains pending until the completion of the transfer on the myDATA digital platform?
A No, the transaction never stops waiting for MARK to be granted. In any case, the transaction continues normally, the transmission is completed successfully and receives a MARK in a short second year from the actual time of the transaction.
In these cases the document is always issued and transmitted with a distinct indication of lost connection and deviation from the actual transaction time.
In any case, the above inconsistency of real-time transmission (eg internet loss, power outage, etc.) is recorded in relation to the number of documents and the frequency that occurs.
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19) Revenues / Deadlines for the transmission of Income and Expenses
Deadlines depend on three parameters:
a) The "transmission medium / channel", which transmits,
b) The "Type" of the AADE document of the Transaction, which is transmitted (eg type 1.1 Sales invoice, type 11.1 ALP, type 17.1 Payroll,, type 17.2 Depreciation, etc.),
c) The type of "Transmission" ("Summary" or "Characterization").
Summary Transmission Time Table (Summary and Characterization) - Depending on the Type of Transaction and the Means of Transmission
a) Document Categories A1 - A2
[See also Par. 1]
| A. With a role as a Publisher | a) Electronic Invoicing Provider | b) Program (commercial / accounting)
and "Invoice" | c) special registration form of A.A.D.E. | d) Electronic Tax Mechanism (VAT) | ||
| Wholesale Transactions (Summary transmission) | In real time | In real time. | Until the twentieth (20th) day of the month in which they were issued | There is no application case | ||
| Character Transmission (*) | Until the date of submission of the VAT return, | By Summary Transmission | By Summary Transmission | Until the date of submission of the VAT return, | ||
| Self-pricing and pricing [Summary transmitted by the other company] (*) | Characterization: Until the date of submission of the VAT return. | Characterization: Until the date of submission of the VAT return. | ||||
| Sales on behalf of a third party [Summary transmitted by the other company] (*) | Characterization: Until the date of submission of the VAT return. | Characterization: Until the date of submission of the VAT return. | ||||
| Retail Transactions (Summary transmission) | In real time | In real time. In particular: Company not obliged to use VAT. (exceptions POL.1002 / 2014) from 01/01/2021 onwards, it must transmit in detail (one-one), but not in real time, but 5 days from their issuance. | Until the twentieth (20th) day of the next month in which they were issued (Concerns companies not obliged to use VAT (exceptions POL.1002 / 2014)) | (5) Until the 20th of next month. Exceptionally Company that is obliged to transmit data to A.A.D.E. in a certain way (fuel), it also has a distinct transmission time (daily) (The decision for the “Interconnection” is expected) | ||
| Character Transmission | Until the date of submission of the VAT return, | By Summary Transmission | By Summary Transmission | Until the date of submission of the VAT return, |
Explanations
(1) The "Application for the Issuance and Transmission of Documents of A.A.D.E." or any other "Invoice" : Must transmit in real time. That is, it applies to the means of transmission (b) Program (commercial / accounting).
(2) "Until the date of submission of the VAT return", ie depending on the accounting system (haplographic or bibliographic), maintained by the specific company.
(3 ) (*) Especially for the entities of the above cases b 'and c' that are not subject to VAT, the income classification is transmitted to A.A.D.E. until the date of submission of the VAT return. of those holding a haplographic accounting system. (4) Special Transmission Deadlines [See above (*) Excluded Companies of par. 1 of no. 5 of A.1138 / 2020 for the years 2020 and 2021 - Transmission Time]
(5) Transmission of data for the transitional period
- Ε How is the data of the transitional period transmitted, which in any case there is an obligation to be transmitted later for the tax year 2021 regarding the income, expenses and income tax records?
A Since the tax year 2021 is a year of tolerance, education, information, the Companies transmit the wholesale transactions regarding the value data at least with net value and any VAT, the retail transactions collectively per month through the accounting revenue of retail income from the Accounting Program - ERP of either the Company or the Accountant for all cases of retail income. The same goes for expenses. Income-expense settlement records are transmitted either in detail or collectively until the submission of the Income Tax Return.
(Source: "AADE e-books - Business Issues" -28/4/2021 (Question 97))
b) Categories of Documents B1 - B2
| B. With a role as a Recipient | a) Electronic Invoicing Provider | b) Program (commercial / accounting) | c) special registration form of A.A.D.E. | d) Electronic Tax Mechanism (VAT) |
| a) Transaction Documents with a non-obligated foreign entity | There is no application case. Unless the "Provider" has his role (b) | until the date of submission of the VAT return. (respectively haplographic-diplographic). Especially for Businesses that are not subject to VAT, on a quarterly basis | until the date of submission of the VAT return. (respectively haplographic-diplographic). Especially for Businesses that are not subject to VAT, on a quarterly basis | There is no application case |
| b) Receipt of retail documents from the country or abroad | ||||
| c) Transactions related to the sale of electricity (only PPC) and non-thermal water (E.Y.D.A.P., municipal enterprises, etc.), | ||||
| d) Transactions with credit institutions | ||||
| e) Receipts for payment of contributions to insurance funds, such as those issued by EFKA | ||||
| Transmission of Characterization of the above cases (a-d) | The Deadline is the same as the Summary | The Deadline is the same as the Summary | ||
| f) Failure to comply with the obligation to transmit the specified data by the issuer. | There is no application case. Unless the "Provider" has his role (b) | within 2 months from the expiration of the deadline for submitting the VAT return. of the haplographic accounting system | within 2 months from the expiration of the deadline for submitting the VAT return. of the haplographic accounting system | There is no application case |
c) Document Category C.
C. Income / Expense Settlement Records | a) Electronic Invoicing Provider | b) Program (commercial / accounting) | c) special registration form of A.A.D.E. | d) Electronic Tax Mechanism (VAT) |
Payroll Records (Transmitted Monthly) | There is no application case. Unless the "Provider" has his role (b) | until the submission of the return for the return of the relevant withholding tax | until the submission of the return for the return of the relevant withholding tax | There is no application case |
Income / Expenditure Settlement Records (Other, except Payroll) Transmitted in detail or aggregate | There is no application case. Unless the "Provider" has his role (b) | until the filing of the income tax return | until the filing of the income tax return | There is no application case |
Transmission of Characterization of the above cases (a-d) | The Deadline is the same as the Summary | The Deadline is the same as the Summary |
Explanations
(1) In the event that the Company selects the Provider to transmit the Types of Receipts B1-B2, as well as Types of Receipts for settlement of income - expenses C, the Provider is considered ERP and the Company transmits to myDATA Rest API ERP
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20) Tax Returns and Checking them through "myDATA"
Businesses will submit their statements based on the data in their books that they will continue to keep, as is the case now. However, through the new procedure, the data of the tax returns of the companies will be compared with the data of their e-books.
The entity submits its tax returns based on the data it keeps in its accounting records. (Note: The "Pre-completion" (completion from the Platform) of the Tax Returns, will be done in the next stage).
AADE and after the deadline for submission of tax returns, compares the amounts declared in them with the data transmitted to the digital platform myDATA.
By correlating the accounting records of the entities and the e-books of the platform, the entities will know:
- -what documents are in the Detailed Book and they have not received them, so that they can look for them,
- -what documents have been entered in their accounting files and are not in the Detailed Book, so that they can proceed with the defined procedure
Please note that the Recipient will be allowed not to recognize - it accepts a document that has updated its Detailed Book on Expenses
The inconsistency of the Issuer does NOT affect the correct recording of the tax results of the Recipient.
Form E3 - Income Tax Return and "myDATA"
A. Columns of Documents of AADE, which feed the data.
The Columns of Documents of AADE, which supply the data for the "Form E3", (Tables "G" and "D") and the Income Tax Returns
The data of this form are created, based on the following data of the columns of the "Detailed Book":
a) Column 62 / b) Column 63 / c) Column 64
B. Future implementations
(1) Column 59 of the "Detailed Book": Characterization by Columns E3 (Commercial Activity - Productive Activity - Agricultural / Biological Activity - Provision of Services)
Note: The separation of activities imposed by the "Form E3", on the one hand does not seem to serve something important and on the other hand has significant difficulties in achieving it.
(2) Columns 65-66 of the "Detailed Book": Revenue - Expenditure Reform
(Concerns "Temporary" and "Permanent" Differences)
Column | Options based on the type of Differences | Form E3 |
65 | % Revenue - Expense Reform / Potential & 0.01% to 100% per case | |
_Temporary Differences Accounting Basis. Document Type 17.3, 17.5 | Table E '. Temporary Miscellaneous Between Tax - Accounting Base | |
_Permanent Differences Accounting Base. Document Type 17.3, 17.5 | "Tax Reform Statement" | |
Temporary Disputes Tax Base. Document Type 17.4, 17.6 | Table E '. Temporary Miscellaneous Between Tax - Accounting Base | |
_Permanent Differences Tax Base. Document Type 17.3, 17.5 | "Tax Reform Statement" | |
66 | Revenue - Expenditure Reform (General) |
C. Notes
a) The characterization for the needs of the "Form E3", on the one hand can be carried out, until the submission of the Tax Return and on the other hand can be modified whenever we want using the types of Document 17.3 and 17.5 (either in detail or in summary)
b) The data of the "Form E3" must correspond to the data of the Accounting Books. That is, the "Form E3", is compiled according to the data of the "Accounting Base".
D. Income Tax Return and Tax Audit
Possibilities of the Tax Administration (AADE / "myDATA", after receiving the data from the company and processing them.
→ "Tax reform"
The most important point of this Declaration, which is the "Tax Reform", does not appear to be satisfactorily auditable.
Unless at an "advanced stage" of the application the "repayment method" can be controlled (Article 23 Non-deductible business expenses, there are significant categories of expenses, which are not deductible if they are not repaid by "bank means").
However, in any case, the receipt of virtual data will be avoided.
→ "Measurement of inventories": Not controlled.
→ "Depreciation Calculation": Not controlled.
→ "Calculation of doubtful receivables": Not controlled.
→ Download "Fake or Counterfeit" Data: It can be controlled.
→ Download "Virtual Data" from another company: It will not be possible to check if the Issuer of these "Forwards" it to the "myDATA" platform.
→ Targeting of Tax Audits: The ability to calculate "Indices" and "Ratios" (eg "Non-Conflicting Documents" to Total Expenses, significant purchases / expenses, from "non-cooperating countries" or "Countries with preferential tax status", etc.), from primary data registration, as a means of comparison, between the data of the Company itself, but also between similar Companies, will help, in the targeting of the Tax Audits.
→ Comparison of data from the various Databases: Data categories of Electronic Books could be compared with other data files (eg APD (Payroll), Declaration of Intra-Community Acquisitions, Imports-Exports, etc.)
Periodic VAT Declaration and "myDATA"
A. Notes
→ Article 15A "Mandatory electronic transmission of information", did not bring any (immediate) amendment to Law 2859/2000 "Ratification of the Value Added Tax Code"
→ The "Control", of VAT, we estimate that it will significantly increase the State Revenues.
B. Columns of Documents of AADE, which feed the data of the VAT Declaration
The data of this form are created, based on the columns of the "AADE Document":
a) Columns 25 and 26 of the "Summary" Document (See Chapter 5.7)
It concerns VAT on outputs when the Company is a Issuer or when it is a recipient in cases of "Self-invoicing" or invoicing of third parties on its behalf.
b) Columns 56, 57 and 58 of the "Detailed Book" (See Chapter 5.8)
Refers to input VAT when the Company is a Recipient
- Column 56 of the AADE Detailed Book
- Identification Codes - Expenditure VAT
VAT_361 | Purchases & expenses within the country |
VAT_362 | Purchases & imports of investment Goods (fixed) |
VAT_363 | Other non-investment imports Goods (fixed) |
VAT_364 | Intra-Community acquisitions of goods |
VAT_365 | Intra-Community service receipts art. 14.2.a |
VAT_366 | Other recipient operations |
- Column 57 of the AADE Detailed Book
- Column 58 of the AADE Detailed Book
C. VAT Declaration and Tax Audit
VAT seems to be able to be "controlled" to a significant degree. In our estimation, this will be the biggest benefit, for the Tax Revenues, from the operation of the Platform.
In particular, the following can be checked:
→ Receiving "Fake or falsified" data.
→ The Receipt of fictitious data from another company, which does not declare in its Declaration the VAT. this transaction or declares but at the same time declares (to avoid payment), fictitious amounts of VAT on outflows.
→ The Initial submission of the VAT Declaration with a smaller (than the correct) amount to be paid and correction then with a relevant amendment Declaration or with "offset" with the VAT Declaration, next period.
→ VAT deduction, while such a possibility is not provided (eg VAT on fuel, E.I.X, accommodation expenses, etc.). The audit can be done based on the object of work of the invoice issuer.
Withholding Tax Returns, Other Taxes, Stamps, Fees and "myDATA"
A. Columns of Documents of AADE, which feed the data of the Declarations.
The data of Withholding Taxes and Reservations are created, based on the following data of the columns of the "AADE Document":
→ Column 27: Withholding Taxes
→ Column 29: Other taxes
→ Column 31 : Stamp
→ Column 33 : Fees
B. Withholding Tax Returns / Other Taxes-Fees and Tax Audit.
Regarding the control of these tax items we note the following:
1) In general there will be an improvement in collection due to the fact that these taxes will have to be recorded for each transaction / document that is subject.
2) The Employee Tax and the "Solidarity Contribution" will not be able to be audited as they arise after the calculation of the company itself, which declares / transmits them.
3) At the "Stamp Fee", it will be possible to check the stamp of the "purchase invoices" and the "acquisition securities". In cases of transactions subject to stamp payment (eg loan agreements), other "Declarations" are submitted, which can not be verified by the "myDATA" platform.
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21) Changes in the Accounting Organization of Businesses / Professionals and what additional Accountants have to do
Flow Procedure: Issuance & Receipt of Documents - Accounting Records - MyDATA Update - Agreements
→ Issuance & receipt of documents (ELP) and Update of Accounting Books
It is done with the "classic" process of updating the Accounting Books. The "reverse" procedure, ie the updating of the Accounting Books based on the data of the "myDATA" Platform, on the one hand concerns only the Documents that the Issuer (counterparty company) is obliged to transmit and on the other hand the acceptance procedure must be taken into account. Document, for which the Entrepreneur is responsible. Of course, if the Entrepreneur has "checked" (regarding their acceptance or not), we can, if the Accounting Program allows, to automate the "Registrations". Usually the Accounting Program "suggests" accounting records based on "historicity" (ie: the invoice of the specific supplier in which account of expenses / purchases of fixed assets / purchases of inventories, was registered in the past.
→ "Summary" transmission
Businesses electronically transmit the Summary of Documents (AADE) to myDATA, based on the relevant standardization for each type of document
→ Update myDATA with the data that Company A is obliged to transmit
If the data have been transmitted in accordance with the standardization rules of AADE, the Summary receives the MARK and the Electronic Books of Company A and the contracting Company B are automatically updated, in the case of Document Category A1. Greece and at the same time subject to the "myDATA" Platform.
→ Accounting Programs - Data extraction from myDATA
Business Accounting Software automatically draws the Analytical Book entries from myDATA at regular intervals to relate them to the accounting entries made in them.
This process mainly concerns, Documents that have been "Transmitted", as issuer by the contracting Company.
→ Correlation between "Detailed Book" and "Accounting records"
The entries in the Analytical Book, obtained from myDATA, are related to the accounting entries of the Companies in their Accounting Programs, and the MAPs of the related entries are transferred to them.
→ "Characterization" transmission (if not transmitted during the "Summary")
Based on the MARK, the Detailed Book is updated with the characterization of the associated accounting records (purchases, expenses, fixed assets / sales of goods - services - fixed assets, sales on behalf of third parties, etc.)
→ Agreement
After submitting the declarations (VAT, Withholding Taxes, Stamp, Income Tax, other taxes), their data are compared with the Electronic Books and it is ascertained if there is an Agreement.
Agreement on Declarations and Electronic Books
a) Declaration and Electronic Books Agreement: First Comparison
Through myDATA, the data of the Business Tax Returns are compared with the data of their Electronic Books.
The First Comparison takes place the day after the deadline for the submission of any kind of statements. In this case we will have:
(A) "Agreement" or (B) "In principle Disagreement".
Two months of Harmonization
In case of "In principle of Disagreement", AADE will send relatively automated messages to the Companies, so that they can, within two months, take the necessary corrective actions (eg transmission of a Document by the Recipient, amending statement, etc.).
b) Declaration and Electronic Books Agreement: Second Comparison
Immediately after the two-month Harmonization, the data of the Business Tax Returns are compared again with the data of their Electronic Books.
From the Second Comparison can result:
- Agreement / 2. Justified Disagreement / 3. Unjustified Disagreement
"Justified Discrepancy" may exist in cases of special exceptions provided by the provisions (eg 39B VAT)
In the case of "Justified Disagreement" no control and sanctioning procedures are activated
In the case of "Unjustified Discrepancy" and depending on the assessment of the severity of the discrepancies, the Company will be led to tax audit and sanctions.
c) Deadline for agreement of electronic books with tax returns
The deadlines will be as follows:
→ VAT returns, Withholding Taxes, Stamp, etc.
Declaration Period | Correction Deadline |
1st Quarter | from 1/5 to 30/06 |
2nd Quarter | from 1/8 to 30/09 |
3rd Quarter | from 1/11 to 31/12 |
4th Quarter | from 1/02 to 31/03 next year |
→ Income Tax Returns: Within the next 2 months from its expiration
deadline for submission of the declaration.
→ Caution: Actions to be taken within the Month of Harmonization do not
are exempt from the penalties of the Tax Procedure Code,
if they are overdue by law.
(Source: AADE e-books: what they are, how they work, who is
their purpose, August 2019)
Periodic Audit Procedure of the "myDATA" Platform with the Accounting Books.
→ Revenue (Documents issued by the Company)
We need to check that the issued documents have received MARK and therefore their transmission to the "myDATA" Platform has been certified
Failure to receive MARK may occur due to:
→ Temporary loss of AADE - https client concerns a message of unavailability
→ Characters as / and “which during the transmission of the data of the document prevent the reception of MARK.
→ Wrong type of document in relation to the VAT category. E.g. To have chosen an intra-community or third country invoice and to have included VAT value in the document. In such cases they must be corrected afterwards by changing the type of document to a sales invoice.
→ Incomplete exception category data
→ Incorrect correspondences to document types (configuration eg if instead of 5.2 declarations 5.1 requires an associated document) or incorrect incompatible (during configuration) values in relation to the allowed combinations of AADE.
→ The sum of the amounts in the designations does not match the total of the document
Once all the documents are sent from the point of sale and they successfully receive the MARK, then the next step will be to start the control of the electronic books with the accounting books of the entity.
There must be a filter report from / to the date of the transmitted and non-transmitted documents for their rapid detection.
Indicatively we mention the following report with the following line drawing:
Issuance of AADE documents
Data from "myDATA" | Data from the balance sheet of an entity | Deviations | |||||
AADE Document Type | Description | Host | Value | Host | Value | Host | Value |
1.1….. | Sale invoice | ||||||
2.1…. | Supply Invoice |
Expenses / Purchases / Other income
There must be a report showing:
The "accounting articles / records" which have not been "correlated" with the "myDATA" Documents. That is, group accounts 1,2,6,7,8 of the EGLS have been moved and have updated the accounting books, without having made a corresponding update.
If the "accounting" item is "aggregate" (ie it contains many credits) it is difficult to locate these records, while if each document created an "accounting item" we would have the MARK of the document in detail for each item. This serves both revenue and expenses, however in many transactions aggregate entries are created in the entity (for the convenience of the entity's commercial management).
Changes in the Accounting Organization of Businesses
Add additional procedures and a "New Book"
A Basic Accounting Task is the Classification of "Accounting Events"
In particular, the route from the "Accounting Event" to the "Tax Audit" is as follows:
A. Applicable Procedure
B. Additional Control Procedure, after the operation of the "myDATA" platform
Based on the above, we have the "Introduction" of two additional Books, in the daily operation of the accounting offices. They are the e-books "Analytical" and "Summary" of the myDATA platform and are "haplographic".
Naturally, this change in process will also cause a change in the accounting organization.
The Role of the Accountant in the myDATA Digital Platform
a) Actions that the accountant must take to start the data transfer, for a company
Actions to be taken to start Data Transfer | Accountant Energy |
Authorization from all its customers | Obtaining Authorization |
Update its ERP based on myDATA specifications | Its ERP, to operate according to myDATA specifications |
Key feature that ERP should support | The "Transformation of Accounting Records into myDATA Documents" |
Key feature that ERP should support | The correlations of MARK and accounting records as well as the correspondences of Types of Documents and Accounting records must be automated. The Accountant can confirm the correctness or inconsistencies that exist from a separate table with associated data and not provided by his ERP (Associated MARK-Accounting Records / Open MARK / Open Accounting Records) |
Mapping | Matching the accounting of his ERP with Types of Documents of the Annex of A.1138 / 2020 and characterizations of income-expense transactions (Column 9 of the Detailed Book and E3) myDATA. |
b) Transmission of "Summary" and "Characterization"
Depending on the "Document Type of AADE" and the "Means of transmission", the Accountant proceeds with the transmission of the "summary" and the "characterization" or only the "characterization", since the transmission of the "summary" will have been done by the issuer / counterparty or automatically by "means of transmission".
Some "AADE Document Types" may be "transmitted" Automatically, provided that the Accounting Program has this option or if the "Cash Registers" are interconnected (they will transmit the "summary", for the ALPs that they issue.
Highlights
1) The Accountant can transfer all the income of his clients until the 20th of the next month from the issuance of each document. Particularly :
Maybe but only for the tolerance period and not necessarily. From the legislation of the relevant article of sanctions onwards, the Accountant has the obligation to transfer only the expenses he receives from Types of Documents of Category A1 Confused Documents Domestic / Foreign Issuer, of Category B1 Non-Confronted Documents Recipient of Home / Abroad2, Confronting Documents Domestic / foreign Recipient and Category C Income Settlement Records, based on the limits provided in A.1138 / 2020. Regarding the income, it can only transmit the income of the Companies that have the limits of the Special Registration Form.
In any case, the Companies are preferred to transmit their income regardless of the limit by electronic means (Provider, ERP, Application for Issuance and Transmission of Documents of AADE, FIM for retail transactions) and the Accountants only the Expenses and the records of income settlement - expenses.
(Source: "AADE e-books - Business Issues" -28/4/2021 (Question 96))
2) The classification of expenses or the summary and the classification of expenses are 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 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 transaction costs,
(b) For payroll records,
(γ) For the data concerning the depreciation entries and the other entries for the settlement of income - expenses.
c) Correlation of Income-Expense MARK and Income-Expense Accounting Documents
Relationship between MARK Revenue - Expenses and Accounting Documents Revenue - Expenses | Accountant Energy |
1st Step | Automated download of MAP for A1 (wholesale revenue) and A2 (retail revenue) in the business ERP of the company and correlation with the accounting entries in the ERP of the Accountant |
2nd Step | Automated MARK download for correlation and characterization of A1 Document Types (wholesale costs for the Recipient) - Creation of B1 Document Types (retail costs for the Recipient), B2 (costs from excluded entities for the Recipient) and C (registration) |
Step 3 - General | Immediate identification of inconsistencies in relation to the MARKs that he has drawn from the Electronic Books of A.A.D.E. through the myDATA digital platform and the accounting entries it has made in its ERP per customer |
Step 3 - Case 1 - Agreement | MARKs related to the accounting entries it has made, for which no further verification is required except confirmation |
Step 3 - Case 2 - There are Documents in myDATA, but there are no corresponding Accounting Records | The MARKs that are open and have not been related to any of the open accounting entries that have been made and relate to documents that the Issuer - supplier and the Recipient - client of the Accountant either did not grant him or does not accept |
Step 3 - Case 3 - There are Accounting Records, but there are no corresponding Documents in myDATA | The accounting records that are open relate to invoice expense and self-invoice receipts provided by the Recipient - Client Accountant for registration and have not been correlated with the open MRLs drawn from the myDATA digital platform in the Accountant's ERP. |
Step 4 - Submit statements and other management actions. | |
Submission of tax returns | The Accountant normally submits the VAT return and other tax returns except VAT |
Expense Receipts, received later | For the open MARKs that for his client is an exit, he can transmit them with an exit characterization in the month that the relevant document is available for accounting and not before the submission of the DFE of the tax year that concerns (deferred exit entry) |
Expense Receipts, which he received but the Issuer failed to transmit | For the open accounting entries related to the expense receipts received by his client but failed to be forwarded by their Issuer and available to the Accountant (A1 for the Recipient), there is an obligation either not to accept them or to forward them. the Types of Documents A1 through the accounting documents of expenses that he had made, within two (2) months from the expiration of the deadline for submission of the VAT return. of the haplographic accounting system |
(Source: myDATA Accountant and Digital Platform - AADE Edition)
The Accountant's time increases as issues arise due to:
- Training of staff in handling practices by type of document
- Maturation of transmission applications and taxis
- Time and adaptation to configure and locate transactions with a new registration process
- Daily control of sales from non-transmissions
- Agreements (revenue and expenses. Eg point of sale revenue -> MYDATA -> Accounting)
- But what about sales cancellations - updating with the same or different document details resulting from corrections
- Failure to update sales or incomplete sales update
- Bug on the bridges
- What happens in cases of write-off of other income? e.g. not from sales
- Need to synchronize erp circuits with mydata
- Cases of errors that occur in not receiving MARK
- Sales with zero value
- No time out service available at taxis
- Wrong descriptions
- Wrong VAT number
- The exception category is missing
- Wrong type of document issued in the VAT number of the issuer / receiver, eg Instead of 6.1 they issue 1.1
- Control characters in fields that prevent MARK download
Periodic inspection procedure on the myDATA platform
Audit procedures - Concerns
(1) Who will control the amounts "transferred" to the "myDATA" platform? Every now and then? In case of disagreement what are the next control steps?
(2) Who will check the documents that do not receive MARK (Revenue / Expenses) every time?
If the problem of not getting a MARK is understandable and is due to a wrong entry, what are the actions and the flow of the correction process?
If the problem of not getting a MARK is not understood, to whom will the person who finds it turn to find and correct it?
(3) Appointment of coordinator / responsible with main tasks:
Control of "Non-transmitted" data (Revenue and Expenses / Purchases)
- Recording the problematic transactions so that they are not repeated again
- Verification of correct transmission of documents. (eg one of our suppliers using the "special registration form" inadvertently enters an incorrect VAT number or incorrect value. Each transaction must be confirmed with the original document. A document from a supplier transaction that was mistakenly issued to the VAT number may appear Such cases are technically covered by the possibility to choose to reject the document but require communication with the issuer of the document.
- Issuance of Periodic Audit Reports
B) AADE: Frequently Asked Questions - myDATA Answers (update 08/10/2021)
- How are other charges other than VAT handled on the myData digital platform?
Charges other than VAT (withholding, other taxes, stamp, fees, deductions) although they are not mandatory content of the invoice based on its provisions ν.4308/2014, it is mandatory to transmit them to the digital platform myData, according to Α.1138/2020.
- Who has the obligation to transmit the above data?
According to Α.1138/2020, the publisher.
- What is the Recipient's obligation regarding withholding taxes?
Irrespective of the obligation of the Issuer to transmit the above data, there is an obligation to the Recipient regarding their withholding and the submission of the respective statement of withholders.
- What do bookings on the myData digital platform include and why do they not have a price list?
The Reservations include all the cases of charges that concern the other bodies of the State and in the first phase of operation they do not have a price list. In the next phase and when the price lists are given by the respective body they will be given for selection to be transmitted separately by the Publisher. In the present phase, the transfer of the total amount is sufficient.
- How are the values of income and expenses recorded in the documents that do not affect the accounting and tax result, in the myData digital platform characterized?
In all cases where the documents indicate values that do not affect the accounting and tax result of the business are characterized by 1.95 "Other Revenue Information" by the Issuer and 2.95 "Other Expenditure Information" by the Recipient.
- Are the Tax Representatives with VAT VAT of Greece obliged to transmit data to the digital platform myData?
The Tax Representatives with VAT VAT of Greece in the first phase of operation of the platform and in accordance with article 2 of Α.1138/2020, are not required to transmit data to the myData digital platform.
- The companies of A.Ν. 89/1967 (Shipping) are required to transfer data to the myData digital platform?
The companies of A.Ν.89/1967 in accordance with Article 2 thereof Α.1138/2020, are required to transmit data to the myDATA digital platform.
- Are companies under liquidation required to transfer data to the myData digital platform?
Οι εταιρείες οι οποίες βρίσκονται υπό καθεστώς εκκαθάρισης, σύμφωνα με το άρθρο 2 της Α.1138/2020, are required to transmit data to the myDATA digital platform.
- Which company is considered computerized for myData digital platform purposes?
A computerized company for interconnection purposes in the digital platform myData is considered the one whose software meets the specifications posted on the site of A.A.D.E. http://www.aade.gr/mydata
- Which company is considered handwritten for myData digital platform purposes?
A handwritten enterprise for interconnection purposes on the digital platform myData is considered the one whose software does not meet the specifications posted on the site of A.A.DE. http://www.aade.gr/mydata, as well as the cases of handwritten keeping and publication of accounting files (books-data).
- How is the data transmitted in the case of self-invoicing?
In the case of self-invoicing, the recipient of goods - services, who in this case acts as a Issuer and also transmits expense transaction descriptions, is always obliged to transmit a summary. The Recipient (seller of goods - services) entity transmits only revenue classifications.
- What is the difference between an acquisition title and an invoice?
The case of self-invoicing concerns transactions between liable entities that take place after an agreement while the case of title deed concerns transactions either with non-liable parties in the ν.4308/2014 (individuals), or with liable entities refusing to issue documents.
- What are the business commitments for myData digital platform for 2020?
For 2020, companies can only transmit data for the last quarter (October - December). The obligation to transmit data throughout 2020 will remain only for companies that will receive e-invoicing incentives through a Provider for this year. The transmission of documents on the myDATA digital platform becomes mandatory by 1/7/2021. Τα δεδομένα που διαβιβάζονται από 01/01/2020 και είναι σε κάθε περίπτωση πραγματικές συναλλαγές. Στην περίπτωση που η επιχείρηση επιλέξει να διαβιβάσει υποθετικά σενάρια συναλλαγής επιλέγει σε κάθε περίπτωση τη δοκιμαστική (test) έκδοση του myDATA REST API.
- Will MYFs be submitted for the calendar year 2020?
Yes
- Who is registered for the myDATA REST API?
The registration in the myDATA REST API is done through the myDATA platform and concerns the Accountants who have an accounting program (ERP) as well as the Companies that have their own accounting program (ERP) for the computerization of their accounting.
The registration is necessary to issue an electronic code API Code (subscription key / registration key) which will connect the Accounting program (ERP) with the API interface through which the data will be transmitted to the myDATA platform.
- What procedure do I have to follow to register for myDATA REST API?
The path that users must follow is: www.aade.gr/ Business Services / myDATA Electronic Books / Commercial / accounting management programs (ERP).
With the option LOGIN IN THE APPLICATION, a login icon for Taxisnet codes is displayed.
- How are other taxes, stamps and charges on the myData digital platform handled, both by the Publisher and the Recipient?
For the Issuer, the other taxes, the stamp and the fees are amounts to be returned, while for the Recipient they are an expense.
- How is the guarantee (empty bottles) transmitted to the myData digital platform?
The total amount of the guarantee comes as a distinct line in the document that is transmitted and is characterized as 1.95 "Other Revenue Information" by the Issuer and 2.95 "Other Expenditure Information" by the Recipient. In both cases (Issuer and Recipient) the listed values are not related to code E3 and do not affect the accounting and tax result.
- How do Non-Profit Legal Entities transmit their data to the myData digital platform?
The Legal Entities of Non-Profit Character in the first phase of operation of the platform transmit their data aggregate at the end of the year only through the types of documents 17.4 "Other income settlement records - Tax Base" and 17.6 "Other tax settlement records have no tax and VAT" obligation to designate E3. In any case, they are obliged to transmit documents issued on the basis of specifications (summary - rating) for transactions subject to VAT, as they obtain income from doing business, which are characterized by 1.95 Other Revenue Information. In the case of expenses they receive from obligated domestic Issuers, they characterize them with 2.95 Other Information Expenses. In the above cases, the Civil Non-Profit are also included.
- How do the companies of A transmit their data?Ν. 89/1967 (Shipping) on the myData digital platform?
The companies of A.Ν.89/1967 in accordance with Article 2 thereof Α.1138/2020, in the first phase of operation of the platform, they transmit their data aggregate at the end of the year only through the types of documents 17.4 "Other records of income settlement - Tax Base" and 17.6 "Other records of settlement of expenses - Tax Base" and have no obligation to characterize E3. In any case, they have the obligation to transmit documents that they issue based on specifications (summary - characterization) for transactions that are subject to VAT, as they obtain income from doing business. In the case of expenses they receive from obligated domestic Issuers, they characterize them with 2.95 Other Information Expenses.
- How is the data transmitted in the case of invoicing?
In the case of invoicing assignment, the obligation to transmit is always the third entity to which the invoicing has been assigned, by the entity seller of goods - services and only for the summary data. The obligation to transmit a transaction rating in the above case exists only by the entity seller of goods - services (actually liable).
- What is the difference between the 2.4 General Expenses with the right to deduct VAT (-) / (+) and 2.3 Receipt of Services (-) / (+)?
There is no essential difference and no obligation to distinguish between the two. It is proposed in case the Company - Recipient receives receipts of expenses corresponding to the receipt of services to choose as a designation 2.3 Receipt of Services (-) / (+) and in case the transaction concerns costs other than services to choose as a designation 2.4 General Expenses with the right to deduct VAT (-) / (+).
- What expense classification is used in case VAT VAT is selected or required?
In the event that the Business - Recipient receives expense receipts and selects or requires the VAT expense, selects 2.5 General ‘Expenses without the right to deduct VAT (-) / (+) as a classification of expenses. In this case the amount of VAT is added to the net value and is not related to the input codes of the Periodic VAT Declaration.
- What is the difference between a 5.1 Credit Invoice / Related and a 5.2 Credit Invoice / Non-Related?
Document Type 5.1 includes cases of credit related to a previous invoice and includes all cases of domestic and foreign income receipts (intra-Community, third countries). In any case, it is mandatory to indicate the associated MARK of the original document.
Document Type 5.2 includes either cases of turnover credits that are not directly related to specific documents issued earlier, or cases of credits that may be related to documents issued earlier but the direct correlation is not selected by the company. It also includes all cases of domestic and foreign documentary income (intra-Community, third countries).
- In case the State, the Regions, the Prefectures, the Municipalities, the Communities and the other legal entities of public law, which are exempted from the obligation of data transmission, issue a document with VAT, what is their obligation?
They have the obligation to transmit it to the myDATA digital platform, through the transmission channels provided by Α.1138/2020 and specifically either through ERP, or through the Special Registration Form if it meets the criteria.
- Does the transmission of documents for VAT purposes make the State body as a whole obliged to transmit data to the myDATA digital platform?
No.
- Public bodies can voluntarily participate in the process of data transmission on the digital platform myDATA for all Types of Documents in its annex Α.1138/2020;
Yes.
- The company that carries out retail transactions without the obligation to use VAT. and falls within its exceptions ΠΟΛ.1002/2014 is obliged from 01/01/2021 based on circumstance b par. 2 of no. 4 of Α.1138/2020 to transmit its data to the myDATA digital platform in detail (one by one) per retail item. Is this obligation also in real time?
No, the data of the above case is transmitted within five (5) days from their issuance, regardless of whether they are transmitted via ERP.
- For the company that carries out retail transactions and falls under its exceptions ΠΟΛ.1002/2014 and has optional FIM not upgraded will it have penalties for not upgrading - replacing it?
No.
- The company that conducts exclusively wholesale transactions in any case does not have the obligation to use VAT. In case it has optional VAT, does it have the obligation to upgrade - replace it?
No.
- For the company that carries out only wholesale transactions and has optional FIM, will it have sanctions for not upgrading - replacing it?
No.
- The Company that conducts exclusively wholesale transactions and has optionally FIM not upgraded by which software is obliged to transmit data to the digital platform myDATA?
In no case does it transmit documents through FIM. Especially in the case that the company keeps a bibliographic accounting system and has issued in the previous tax year more than fifty (50) invoices, it transmits documents either through ERP or through a Provider, or through the Application for the Issuance and Transmission of Documents of A.A.D.E.. In the event that the previous tax year has issued less than fifty (50) invoices, it can also send documents through the Special Registration Form. In case the company keeps a haplographic accounting system and has issued in the previous tax year more than fifty (50) invoices and at the same time has a gross income of over 50,000 euros, it transmits documents either through ERP or through a Provider, or through the Application for the Issuance and Transmission of Documents of A.A.D.E.. In the event that the previous tax year has issued less than fifty (50) invoices, or has a gross income of less than 50,000 euros, it can also send documents through the Special Registration Form.
- For the company that carries out only wholesale transactions and has optional FIM, will it have sanctions for not upgrading - replacing it?
No.
- If a company transmits a Type of Document to the myDATA digital platform and while it has received a MARK afterwards, an inaccuracy in the value data for 2020 and 2021 is found, will it be penalized?
No, 2020 is a year of education and 2021 is a year of tolerance for late and inaccurate transmissions. The primary goal of the project is the ability of businesses to be able to transmit through πέντε transmission channels. In any case for 2021 and until the submission of the Income Tax Return for the tax year 2021, companies have the obligation to transmit all their data accurately in relation to the data of their books and E3.
- In case a business for any kind of transaction (wholesale - retail, marketing - supply, domestic and foreign) during the issuance of a document the transfer is not completed in real time and the document does not receive a MARK, the transaction remains pending until the completion of the transfer on the myDATA digital platform?
No, the transaction never stops waiting for MARK to be granted. In any case, the transaction continues normally, the transmission is completed successfully and receives a MARK in a short second year from the actual time of the transaction. In these cases the document is always issued and transmitted with a distinct indication of lost connection and deviation from the actual transaction time. In any case, the above inconsistency of real-time transmission (eg internet loss, power outage, etc.) is recorded in relation to the number of documents and the frequency that occurs.
- Does a company that has the obligation to use FIM and carries out retail transactions, have the obligation to transmit to the digital platform myDATA via FIM from the date of its upgrade or replacement?
No, the company until the issuance of a relevant decision that will oblige it to transmit to the FIM channel for the digital platform myDATA, has the option to transmit either in detail (one by one) through FIM, or collectively per month through ERP and up to twenty (20) of the month following the issue.
- Can a company that has the obligation to use FIM transmit its retail transactions to the myDATA digital platform with summary and characterization at the same time?
Yes in the case which the Company chooses at the same time, to transmit via ERP and characterization and only in the case of EAFDSS. The data are transmitted in each case to both transmission channels (FIM and ERP). In the FIM transmission channel, the receipts are not aggregated per day and do not update the Detailed Book based on certain coding of retail documents, in order to avoid double information. The above option is possible until the issuance of the decision of mandatory interconnection of FIM. In any case, the issuance of the document in these cases is done through FIM and the ERP can not replace the obligation to use FIM. Only the selection of a certified Provider can replace the obligation to use FIM.
- A company that has the ability and uses the Special Registration Form of AADE, can also transmit via ERP?
Yes.
- Can the Company transmit an initial transaction rating for all Types of Documents and correct it in a second year? Until when and in what ways?
Yes it can, but in any case the new transfer must be made by submitting the Income Tax Return of the tax year concerned. In particular, the Company can correct each classification of transactions in two ways, either by locating the Document Type and correcting it in a deferred manner, or by doing it through the Document Types "17.3 Other Income Settlement Records - Accounting Base" and "17.5 Other Expense Settlement Records - Accounting Base "per case of correction on a yearly basis.
- How can the Company transmit consolidated documents to the myDATA digital platform?
Especially in the Olive Mill Operating Companies that are accustomed to issue consolidated documents as well as for all other cases of issuing consolidated documents, these documents are issued simultaneously with distinct document indications. For the above reasons, it is enough to transmit to the myDATA digital platform separately per Document Type and get a different MARK.
- The incentives for electronic invoicing of article 71F of it are valid ν.4172/2013, in the event that at least one Electronic Invoice Recipient does not agree to receive it electronically?
Yes they are valid, regardless of whether the Recipient receives it either electronically or in printed form.
- When should a Company enter e-invoicing to receive the e-invoicing incentives of article 71F of the ν.4172/2013 for the tax year 2021?
According to circumstance 6 of article 71F of ν.4172/2013 In order to receive the incentives for 2021, a company will have to sign a contract and authorize a Provider by the end of 2020. In the case of a new company within 2021, the declaration is required to be submitted at the time of submission of the start-up declaration.
- What can a Company do that has not entered into e-invoicing but accepts to receive e-invoices through a certified Provider to receive incentives as a Recipient?
According to circumstance 3 of article 71F of ν.4172/2013 a company to receive the incentives and specifically the reduction of the limitation period from five (5) to four (4) years, as long as it declares it to the Tax Administration. In any case, the above statement will be confirmed on the myDATA digital platform by the trading activity of the company in relation to the documents it receives regarding electronic invoicing through a certified Provider.
- Can the Company that has a mixed activity (wholesale and retail) have a certified Provider either only for wholesale, or only for retail transactions?
Yes, but it will not be motivated by electronic invoicing.
- Can a Company that is solely engaged in the activity of conducting wholesale transactions or exclusively the activity of conducting retail transactions and has a certified Provider receive the incentives for electronic invoicing?
Yes.
- What does it mean that the limitation years for 2020, 2021 and 2022 are reduced for a Company that either chooses to transmit its data through a certified Provider as a Publisher or accepts electronic invoices through a certified Provider as a Recipient?
In the case of Business - Issuer means that the tax years 2020, 2021 and 2022 are barred in three (3), instead of five (5). Specifically, 2020 is statute-barred in 2024, 2021 is statute-barred in 2025 and 2022 is statute-barred in 2026. Respectively the same is true for the Business - Recipient, in this case the tax years 2020, 2021 and 2022 are statute-barred in four (4) years instead in five (5). Specifically, 2020 expires in 2025, 2021 expires in 2026 and 2022 expires in 2027.
- Can the certified Provider transmit transactions of invoicing income and self-invoicing expenses through Types of Documents A1 - A2 for companies that belong to its group?
Yes.
- When is each data transfer successfully completed on the myDATA digital platform?
Only in case he gets a MARK without the Company being required to confirm it in another way.
- Can a Company have issued non-trafficking tax information and not transmitted it to the myDATA digital platform?
No.
- For the tax years 2020 and 2021 will there be an agreement on the submitted declarations and the corresponding data of the Electronic Books of the digital platform myDATA?
No. In the first phase of operation of the platform for the years 2020 and 2021, the possibility of companies to be able to carry out transfers of summary documents and transaction characterizations, and at the same time to update the correct accounting data through the uniqueness of transaction characterization per Document Type - Revenue Transaction Characterization _ Column 9 of the Detailed Book - VAT - E3.
- With which Type of Document can the Business - Recipient transmit to the digital platform myDATA, expenses related to payment of fees, and other charges e.g. ENFIA, attached costs from legal fees (stamps, stamps, etc.);
The Company may transmit such expenses that affect the accounting and tax result through the Form of Document "13.30 Entity Documents as Indicated by it (Potential)" with the designation of Column 9 "2.5 Overheads without VAT deduction (-) / (+ ) ».
- How are the bank charges (eg debit interest) transmitted by the Company - Recipient in the event that the accounting record of the exit does not include the details of the supplier (the bank)?
In any case, the expenses received by the Company - Recipient from the Companies - Publishers who received the exemption to transmit their total expenses collectively per month for 2020 and 2021, are transmitted by the Document Type "14.30 Entity Documents as Indicated by the same (Potential) ". Exceptionally for the case of the above question, it can forward the above expenses from the Document Type "13.30 Entity Documents as Recorded by it (Potential)", alternatively it can be forwarded with "17.5 Other Expenses Settlement Records - Accounting Base" submission of the Income Tax Return.
- How are the credit interests from the E credit institutions for 2020 - 2021 transmitted and constitute income for the Recipient and expenses for the Issuer?
The Issuer - Credit Institution that has received the exemption for 2020 and 2021 can transmit these expenses either from the Document Type "13.1 - Expenses - Domestic / Foreign Retail Purchases", or from the Document Type "13.30 as Documents They are listed by the same (Potential) ". The Recipient - Business can transfer these revenues from the Document Type "11.1 - ALP (Retail Receipt)". The above is valid only for 2020 and 2021.
- In which cases are documents sent with Document Type 7.1 Contract - Income and in which cases with Document Type 15.1 Contract - Exit?
The Document Type 7.1. Contract - Revenue belongs to category A1 Confronting Documents Domestic / foreign Issuer and is used in cases where no invoice has been issued and the Issuing Company uses the contract as a document. It is especially used in case at least one VAT number from the issuers is a business and at least one VAT number from the Recipients is also a business. The most common example of using 7.1 is buying and selling real estate between businesses. The above is an option and not an obligation. Alternatively the Issuer may transmit via Document Type 1.1 Sales Invoice. With the above cases of transmissions (1.1 and 7.1) the Issuer transmits a summary of a document for both himself and the Recipient.
The Document Type 15.1. Contract - Exit belongs to category B2 Confronting Documents Domestic / foreign Recipient and is used in cases where the seller or sellers are private (not required to keep books) and at least one TIN from the Recipients is Business. A most common example of the use of 15.1 is the purchase and sale of real estate between an individual-seller and a business-buyer. The above is an obligation and not an option, in case the Recipient has no other document related to the transaction in question. In any case, it is not allowed for the same transaction to be transmitted both at the same time, because we will have the same transaction in two Types of Documents with double update of costs for the Recipient.
To avoid inconsistencies, the use of Document Type 1.1 Sales Invoice is preferred between companies.
- In which cases of rents are documents sent with a Document Type 1.1 Sales Invoice or 2.1 Provision Invoice, 8.1 Rent - Income and in which cases with a Document Type 16.1 Rent - Exit?
Document Type 8.1 Rent - Income belongs to category A1 Confronting Documents Domestic / foreign Issuer and is used in case the Issuer and the Recipient are Businesses and the transaction does not have VAT. On the contrary, when the transaction has VAT, an invoice is issued by transmission either through Document Type 1.1 Sales Invoice or through 2.1 Supply Invoice. The most common example of using 8.1 is the collection of rent without VAT either in cash where a receipt is issued or by deposit in a bank account where the document is the bank deposit. According to the above case, the Issuer transmits a summary of the document both for himself and for the Recipient.
The Document Type 16.1. Rent - Exit belongs to category B2 Confronting Documents Domestic / foreign Recipient and is used only in cases where the owner of the property is a private person (not obliged to keep books) and the Recipient is a Business. The most common example of using 16.1 is the collection of rent either in cash where a receipt is issued, or by deposit in a bank account where the document is the bank deposit. According to the above case, only the Recipient sends a summary of the document. The above is an obligation and not a choice.
In any case, Document Type 8.1 Rent-Income and Document Type 16.1 Rent-Income from the Recipient are not sent at the same time, because we will have for the same transaction two Types of Documents with double update of expenses for the Recipient.
In the cases of Types of Documents 8.1 and 16.1, the Company that has the obligation of transmission creates its own A / A document with successive ascending numbering and in the Series selects zero in case it does not exist.
- In which cases are documents sent with Document Type 6.1 Self-Delivery Element and in which cases with Document Type 6.2 Self-Use Element?
The Types of Documents 6.1 Self-Delivery Element (concerns the sale of items) and 6.2 Self-Use Element (concerns the provision of services) have been created exclusively for the purposes of self-delivery VAT refund. In case of use of goods as fixed or as output, the correction of the characterization is made either separately per Document Type concerned, or collectively before the submission of the Income Tax Return through the Document Type "17.5 Other Expenses Settlement Records - Accounting Base".
- Can a Company have a Provider only for wholesale transactions and not for retail transactions?
Yes, but it does not receive the incentives of Electronic Invoicing of art. 71F of ν. 4172/2013.
- Can a Company that is released from the obligation to use FIM under it ΠΟΛ.1002/2014, for retail transactions to transmit part of them through Provider and another through FIM or ERP?
Yes, but it does not receive the incentives of Electronic Invoicing of art. 71f of ν. 4172/2013.
- Can a Company transmit data to the myDATA digital platform with a Provider for a part of the wholesale transactions it carries out and for the rest of the wholesale transactions?
Not according to Α.1138/2020 must have a Provider for all wholesale transactions regardless of whether or not it receives the incentives for electronic invoicing of art. 71F of ν. 4172/2013. According to Α.1258/2020 for the years 2020 and 2021 has the possibility of gradual inclusion in electronic invoicing within 2 months from the date of the Declaration of Exclusive ‘Issuance of Data through Provider.
- What is the sequence of actions based on it Α.1035/2020 and her Α.1258/2020 in case a Company signs a contract with a Provider?
- The Provider and the Company draw up a contract.
- The Company within 10 days from the date of drafting the contract regardless of whether it receives the incentives or not authorizes TAXIS the Provider
- The Company within 10 days from the date of entry into force of the electronic invoicing submits the Statement of Exclusive ‘Issuance of Data through a Provider, regardless of whether it wants to receive the incentives of article 71F of ν. 4172/2013.
The above procedure creates a register of Providers and Companies that issue electronic invoices and transmit them through a Provider.
- How does the Issuing Company forward its documents during the period of its gradual integration into the Provider and until the completion of the process, when the data issued in the said period have not been forwarded by the Provider?
The documents of this case are not transmitted by the Provider but at the time of their issuance are transmitted by the Company from the other available and on-demand transmission channels e.g. ERP.
- The Recipient Company to receive the incentives of article 71F of ν.4172/2013, from the acceptance of electronic invoices electronically and not manuscripts need to have a Provider?
No, in order to reduce the limitation years from 5 to 4, the Recipient does not need to have a Provider but only to submit the Declaration of Acceptance of Electronic Invoices, and from this point onwards in the email he declares he is obliged to receive the electronic invoices that forwarded to him by the Issuer Provider.
- What is the deadline and what is the way of transmitting the documents of Category A1 - Conflicting Documents Domestic / foreign Issuer for the exempted Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 and specifically of the electricity and gas supply entities (PPC and other providers), of E.Y.D.AP., of the other entities selling non-thermal water, of the entities provision of telecommunications and pay-TV services, toll operators, credit institutions, as well as the Bank of Greece in order to transmit the specific data, collectively?
Exceptionally for the years 2020 and 2021, these entities shall submit their aggregate documents by month and by the 20th of the following month in which they were issued, for both retail and wholesale transactions. In this case, their revenue data is transmitted in its entirety as retail transactions.
- The transfers of the documents of the exempted Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 to be more than once a month?
Yes. The transfers of the case of the excluded Enterprises of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 may be carried out with more transmissions but always per month, and up to 20 of the next year in which they were issued.
- With which Types of Documents are the exempted Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 transmit wholesale (B2B) transactions and retail (B2C) transactions;
Wholesale (B2B) transactions and retail (B2C) transactions are transmitted with the Types of Documents A2 - Non-Conflicting Documents Domestic / Foreign Issuer from 11.1 to 11.5 and specifically with 11.1 ALP, 11.2 QA and 11.4 Retail Credit.
- How the exempted Companies of par. 1 of no. 5th Α.1138/2020 for the years 2020 and 2021 separate the wholesale and retail income transactions until the submission of the Income Tax Return of the tax year 2021;
With the Types of Documents of Category C - Income-Expenditure Settlement Records and specifically the Document Type 17.3 - Other Income Settlement Records - Accounting Base, they will increase the wholesale income with the corresponding code in E3 (positive sign) and decrease the income corresponding code E3 with the opposite (negative) sign.
- The excluded Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 have the option to transmit wholesale (B2B) transactions with Types of Documents of category A1 - Confronting Documents Domestic / foreign Issuer, in detail one by one?
No, they must transmit their data with Types of Documents of Category A2 - Non-Conflicting Documents Publisher domestic / foreign aggregate per month.
- How do the Companies - Recipients forward their expenses, when the Issuers are excluded Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021?
The costs that are wholesale transactions (B2B-B2G) of this case are transmitted by the Recipient Company with the Type of Document 14.30 - Entity Documents as Indicated by it (Potential). Specifically, the costs of electricity and natural gas supply (PPC and other providers), of E.Y.D.A.P. and other entities for the sale of non-thermal water, the entities providing telecommunications services and pay-TV, the entities operating tolls, the credit institutions, as well as the Bank of Greece.
- What actions do the Companies Receiving Documents take, in the event that the exempted Companies of par. 1 of no. 5 of Α.1138/2020 for the years 2020 and 2021 inadvertently submit documents of category A1 - Confronting Documents Domestic / foreign Issuer?
Recipient Enterprises may designate them as an unacceptable transaction and transmit them by Document Type 14.30 - Entity Documents as Indicated by itself (Potential), which is the way they should be transmitted for the 2020 and 2021 exemption years.
- How do Insurance Companies transmit their data?
These are its obligated entities άρθρου 1 του ν.4308/2014 and therefore under Article 2 thereof Α.1138/2020 must transmit data to the myDATA digital platform. Specifically, they transmit the wholesale transactions (B2B-B2G) with Types of Documents of Category A1- Confronting Domestic / Foreign Issuer Documents and the retail transactions (B2C) with Types of Documents of Category A2- Non-confrontational Domestic Documents.
- If an Insurance Company knows that its counterparty is a Company and transmits its document (eg insurance policy) with Document Type 2.1 Service Invoice, what does the Recipient Company have to transmit to the myDATA digital platform?
The Recipient Company transmits the designation only, provided that the exit accounting record is automatically correlated with the summary and the MARK received from the transmission made by the Insurance Company as a Issuer. The above procedure is valid in any case of transmission of documents of category A1-Confronting Documents Domestic / foreign Issuer.
- In the event that an Insurance Company either knows that its counterparty is an individual, or does not know if it is trading as a sole proprietorship and transmits its document (eg insurance contract) with Document Type 11.2 - API (Proof of Services), the policyholder A recipient who has a sole proprietorship and the output concerns him, what is his obligation to transmit to the digital platform myDATA?
The Recipient Company in this case transmits a summary and classification of expenses with category B2 Non-Conflicting Documents Domestic / foreign Recipient and with Document Type 13.2 - Provision of domestic / foreign Retail Transactions. In any case, they characterize it with 2.5 General Expenses without the right of deduction.
- How are the RES of wholesale transactions (B2B-B2G) and retail transactions (B2C) transmitted by the Issuing Companies, ie the General Tourism Offices and how by the Recipients either in case they are Businesses or in case they are Individuals?
RES in the case of wholesale transactions are transmitted by the General Tourism Offices with Document Type A1 - Confidential Documents Domestic / foreign Issuer and in particular 2.1 Service Invoice. In the case of retail transactions, they are transmitted with Document Type A2 - Non-Conflicting Documents Domestic / foreign Issuer and in particular 11.2-Proof of Provision of Services. In both cases the revenue rating is 1.95 Other Revenue Information. Respectively, the Recipients of the documents when they are traded as Businesses transmit only the characterization after the automated summary correlation and MARK that they have received from the Issuer. In the event that the Recipients of the documents are traded as individuals but on behalf of the Company (eg legal representatives, employees) then they forward the output with a document type 13.2 - Provision of Domestic - Foreign Retail Transactions. In each case the classification of expenses is 2.5 Overheads without the right of deduction.
- How are intra-Community acquisitions transmitted?
Intra-Community Acquisitions are transmitted by Document Type 14.1 Invoice / Intra-Community Acquisitions and the first criterion is the geographical reference of the transaction and not the obligation to submit a Summary Table of Intra-Community Acquisitions and Periodic VAT.
- Business - Recipient, who trades with countries within the European Union, without the obligation to submit a Summary Table of Intra-Community Acquisitions, transmits intra-Community acquisitions to the myDATA digital platform?
Regardless of the obligation or non-submission of the Summary Table of Intra-Community Acquisitions and the submission of Periodic VAT, the Recipient Company transmits to the myDATA digital platform with Document Type B2 14.3 Invoice Intra-Community Receipt of Services.
- In the event that the Recipient Company receives receipts of purchases - expenses - services from a Publishing Company from a country of the European Union, what is its obligation regarding the transmission of data on the myDATA digital platform?
The Recipient Company in this case transmits a summary and classification of expenses with category B2 - Confronting Documents Domestic / foreign Recipient and with Types of Documents 14.1 Invoice / Intra-Community Acquisitions for acquisition of goods - expenses and 14.3 Invoice / Intra-Community services for Receipt.
- In the event that the Recipient Company receives receipts of purchases - expenses - services from a Issuing Company from a country of the European Union through Greek VAT-VAT or Tax Representative, what is its obligation regarding the transmission of data on the digital platform myDATA?
In the first phase of operation, the Tax Representatives and the Companies of the European Union that have Greek VAT - VAT are not obliged to transmit data to the digital platform myDATA. In this case the Recipient Company transmits data with Category B2 - Confronting Documents Domestic / foreign Recipient and Document Type 14.1-Invoice / Intra-Community Acquisitions with code Ε3_102_006 Other for purchases of goods, Ε3_202_5 Animals - Plants.
- In the event that the Recipient Company receives receipts of purchases - expenses - services from a Issuing Company from Third Countries, what is its obligation regarding the transmission of data on the myDATA digital platform?
The Recipient Company in this case transmits a summary and output rating with category B2 - Confronting Documents Domestic / foreign Recipient and with Types of Documents 14.2 Invoice / Acquisitions of Third Countries for acquisition of goods and 14.4 Invoice / Receipt of Services for Receipt of Third Party Services.
- How does the Company transmit in case it receives expenses from Foreign Companies or issues income to Foreign Companies and does not know the corresponding VAT number of the counterparty in the first phase of operation and until the VAT number is notified to it in case it exists?
Until the VAT number of the foreign counterparty Company becomes known to the Company, it transmits the documents it issues or receives by filling in the counterparty field VAT number nine zeros "000000000".
- In case the country of establishment of the counterparty company does not have unique tax identification numbers, how will the Company transmit the VAT number of the counterparty?
Transmits by filling in the VAT number with nine zeros "000000000".
- How do Business Issuers transmit their revenue transaction data in case it is not possible to distinguish their clientele from Businesses and Individuals?
In this case, the Companies transmit the income transaction data as retail and specifically with Types of Documents of Category A2 - Non-Conflicting Documents Domestic / Foreign Issuer. The Recipients in the case that the retail documents concern their Company, forward these expenses with Types of Documents of Category B1- Non-Conflicting Documents Domestic / foreign Recipient and specifically with 13.1. Expenses - Domestic / Foreign Retail Purchases and 13.2 Provision of Domestic / Foreign Retail Transactions.
- In case an invoice is issued and the Recipient Company does not accept it, does it have the ability to characterize it in the myDATA digital platform?
Yes he can choose an unacceptable transaction regardless of the issuer's transfer.
- Are the Types of Documents of the myDATA digital platform always tax data that are issued or can they also refer to accounting entries that are made and transformed into Types of Documents?
The Types of Documents can be either tax data issued or accounting entries made. In the second case, the Serial and Serial Number of each document created by the Company are unique and refer to the accounting record to which they relate. In each case the Types of Documents of Categories B1, B2 and C come from accounting entries.
- What are the key elements that constitute the identity of the document (Uid) and are the fields that must be completed in order to be accepted in the digital platform myDATA?
The basic elements that constitute the identity of the document (Uid) are the following: 1) TIN of the Issuer, 2) Date of Issue, 3) N / A of the Issuer's Installation, 4) Type of Document, 5) Series, 6) N / A of the Document.
- Is it mandatory for a document to have a Series?
No, in case it does not have a Series in the relevant field, it must get the value "0".
- In the event that a Company issues a Sales Invoice for A reason and an Invoice of Delivery for B reason without indicating the Order at the time of their issuance, the Type of Document corresponding to both documents belongs to Category A1 - Confronting Documents Domestic / Foreign Issuer and specifically to 1.1.Sale Invoice. In this case, how is the data transmitted to the myDATA digital platform?
In this case it is required both for the uniform transmission and to avoid the wrong transmission to enter a Series in the documents that are transmitted.
Specifically, it is proposed for the Sales Invoice to be transmitted in Series A and the Invoice Delivery Note in Series B. The above handling is proposed in any other similar case.
- How can the Issuer Company transmit the document in case it does not know the Recipient's Registration Installation ID?
In any case, the Recipient's Installation ID is not part of the identity of the document and can be transmitted with a value of "0" and only if the Issuing Company does not know when issuing the document.
- What is the meaning of Deferred Exit Registration for the Business Recipient for Document Types of either Category A1 Confused Documents Domestic / Foreign Issuer, or Category B1 Non-Conflicting Documents Domestic / Foreign Recipient or Category B2 Domestic / Foreign
The Company that receives documents of Categories A1, B1 and B2 has the possibility to transfer, in a different VAT tax period from the one corresponding to the date of issue of the Issuer's document, a) classification of expenses for the documents of category A1 of the Recipient and b) summary with classification of expenses for the documents of Category B1 and B2. In most cases it concerns the transmission of data (mainly for the designation of expenses for the A1 Recipient), the month following the month corresponding to the date of issue of the document.
- Is the method of payment a mandatory field and should it be monitored from the issuance of the document until its payment?
The method of payment is a mandatory field and is forwarded by the Issuer with one of the following prices that have been given indicatively reflecting the payment process:
- Business Home Payment Account
- Business Foreign Payments Account
- Cash
- Check
- On credit
In case of a different method of payment than the one originally transmitted by the Issuing Company, its correction is not required in the first phase of operation.
- Which payment method does the Issuing Company choose in case of payment by credit card transaction and which in case of payment by debit card?
In case of payment of a transaction by Credit Card, the Issuing Company chooses a method of payment: “Business. Home Payments Account ".
In the case of payment of a transaction by Debit Card, the Issuer Company chooses the method of payment: "Cash".
- How are the small expenses transmitted by the Recipient Company that receives retail receipts (petrol, stationery, etc.)?
The Companies in this case forward their expenses with Types of Documents of Category B1 - Non-Conflicting Documents Domestic / foreign Recipient and specifically with 13.1 Expenses - Domestic / foreign Retail Purchases and 13.2 Provision of Retail Transactions case / day. The method of transmission is carried out either collectively with VAT ID Issuer with nine zeros "000000000", or per VAT Retail Document Issuer, or one by one. In each case, they are transmitted within the tax period of VAT that concern, depending on the accounting system maintained by the Recipient (haplographic - bibliographic accounting system).
- In case the Company issues either for wholesale or retail transactions, is it obliged to send a document with zero value to the myDATA digital platform?
In the event that either a wholesale document or a retail document with zero value is issued for either part or all of the Summary lines, in any case the Issuing Company is obliged to transmit it to the myDATA digital platform. For the Summary line that has zero value, it transmits a characterization of income transactions per case with 1.95 Other Revenue Information, with the relevant Document Type of Category A1 and A2.
- Until the legislation of the relevant article of sanctions for non-transmission, late transmission and inaccurate transmission of data on the digital platform myDATA regardless of the date of mandatory transmission provided in Α.1138/2020, can AADE impose fines?
Not the άρθρο 15Α του ν.4174/2013 which stipulates the electronic transmission of data on the myDATA digital platform until they are defined does not provide for penalties. Until the legislation of the relevant article of sanctions, no fines are imposed for an earlier period. In any case, in the first phase of operation, the participation in the data transmission is preferred, for the gradual education of the ecosystem of the Greek economy.
- In cases where the Issuing Company transacts with the State and during the issuance of the document does not know the reservations of the relevant transaction, are there any penalties?
Until the legislation of the relevant article of sanctions is imposed, fines for inaccurate transmission are not imposed. In any case, the Recipient before the issuance of the relevant document has the obligation, especially when a relevant contract is drawn up, e.g. with the State, to inform the Issuer about the relevant procedure of settlement and payment of the document and in particular about the relevant reservations that concern it. Especially in the first phase of operation of the project there will be a relative tolerance mainly for B2G transactions.
- For the year 2021 are fines imposed in cases of late transmission in relation to real time?
Not for the reasons mentioned above. This should not be seen as a permanent and regular transmission process but as a period of tolerance, training, information and final revenue-intensive transmission.
- Can the Accountant transfer all the income of his clients until the 20th of the following month from the issuance of each document?
Yes, but only for the tolerance period and not necessarily. From the legislation of the relevant article of sanctions onwards, the Accountant has the obligation to transfer only the expenses he receives from Types of Documents of Category A1 Confused Documents Domestic / Foreign Issuer, of Category B1 Non-Confronted Documents Recipient of Home / Abroad2, Conflicting Documents Domestic / foreign Recipient and Category C Revenue Settlement Records, based on the limits provided in Α.1138/2020. Regarding the income, it can only transmit the income of the Companies that have the limits of the Special Registration Form. In any case, the Companies are preferred to transmit their income regardless of the limit by electronic means (Provider, ERP, Application for Issuance and Transmission of Documents of AADE, FIM for retail transactions) and the Accountants only the Expenses and the records of income settlement - expenses.
- How is the data of the transitional period transmitted, which in any case there is an obligation to be transmitted later for the tax year 2021 regarding the income, expenses and income tax records?
As the tax year 2021 is a year of tolerance, education, information, the Companies transmit the wholesale transactions regarding the value data at least with net value and any VAT, the retail transactions collectively per month through the accounting revenue of retail income from the Accounting Program -ERP of either the Company or the Accountant for all cases of retail income. The same goes for expenses. Income-expense settlement records are transmitted either in detail or collectively until the submission of the Income Tax Return.
- In case the Company has a tax year different from 01/01 / 20xx to 31/12 / 20xx, does the period that concerns part of its previous tax year make it obliged to transfer the entire previous one?
No, in this case the Company transmits only from the date of mandatory transmission onwards. About the tax year that transmits the entire to the digital platform myDATA this is the next.
- In the event that the Company transmits Types of Documents 17.3 and 17.5 of Category C Revenue - Expense Settlement Records for the accounting base, is the tax base also affected?
Yes, on the contrary, the Types of Documents 17.4 and 17.6 of Category C Revenue-Expenditure Settlement Records only affect the tax base.
- The Application for Issuance of Documents and Transmission of A.A.D.E. does it have limits or can all Businesses use it?
No, there are no limits, the Application for the Issuance of Documents and Transmission of A.A.D.E. can be used by all Businesses.
- A company not established in Greece, with VAT VAT of Greece, which has received a license to suspend the payment of VAT, are required to transmit data to the digital platform myDATA?
In the first phase of operation of the myDATA digital platform and in accordance with article 2 thereof Α.1138/2020, foreign legal entities not established in Greece, with Greek VAT-VAT based on ΠΟΛ.1113/22.5.2013 and with a license to suspend payment of VAT based on its provisions άρθρου 7 του ν.4132/2013 and her ΠΟΛ.1126/28.5.2013, is not required to transmit data to the myDATA digital platform. In this case the Recipient Company that is responsible for the electronic transmission of data on the digital platform myDATA, transmits data of category B2 - Confronting Documents Domestic / foreign Recipient, with Type of Document either 14.1 Invoice / Intra-Community Acquisitions, or X.2 Receipts.
- How its Businesses transmit data to the myDATA digital platform article 45 of Law 2859/2000 VAT Code. (profit margin);
His Businesses article 45 of Law 2859/2000 (profit margin) forward to the myDATA digital platform, the documents they issue and indicatively concern the sale of used cars and objects of artistic collectible value, with the following sequence of actions:
- The net value of the receipt issued during the sale of the above goods is not subject to VAT. and for this reason the Company - Publisher:
- Transmits for B2B transactions with Document Type 1.1 Sales Invoice and for B2C transactions with Document Type 11.1 - ALP (Retail Receipt).
- The total amount of the net sale value is transmitted with a summary line and revenue classification e.g. Revenue from the Sale of Goods (+) / (-).
- VAT characterization cat. 7 to 0% and VAT exemption. contained -article 45 of the VAT Code, without being associated with a code of the Periodic VAT.
- Characterization E3 for wholesale B2B transactions with E3_Sales of goods and services - code 561 [Total] _Wholesale - Tradesmen (code_001) and for retail B2C transactions with E3_Sales of goods and services -code. 561 [Total] _Retail - Private Customer (code_003).
- The Company - Issuer for the amount of profit margin together with the VAT which arises after deducting the purchase price from the sale price of the good and for the purpose of returning the corresponding amount of VAT. transmits:
- Document Type 11.3 - Simplified Invoice, either for B2B transactions or for B2C transactions.
- The amount of the net profit margin after tax is transmitted with the 1st summary line and revenue classification 1.95 Other Revenue Information (+) / (-).
- VAT characterization of the 1st summary line e.g. cat. 1 to 24% and is related to code 303 of the Periodic VAT.
- The remaining amount of the net value from the sale of the goods, is transmitted with the 2nd summary line and revenue classification 1.95 Other Revenue Information (+) / (-).
- VAT characterization of the 2nd summary line cat. 7 with 0% VAT exemption. included - article 45 of the VAT Code and is related to code 349 of the Periodic VAT.
- For both the summary lines, E3 Designation is not transmitted
From the above, the Company - Issuer in the 1st case transmits the said data with the issuance of a tax element, ie invoice or retail sales receipt only for E3 purposes, and in the 2nd case with the accounting entry, only for VAT purposes. .
The Recipient of the document of the 1st case characterizes the document he receives as follows:
- Characterization of expenses e.g. with 2.1 Commodity Markets (-) / (+),
- VAT characterization with cat. 0% and is not related to the code of the Periodic VAT.
- Characterization E3_Purchase of consumer goods (net amount) Δ2, “Commercial Activity” - code 102 [ED] _Wholesale (code_001)
For the 2nd case there is no Recipient designation as the issuer's profit margin does not concern the Recipient.
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