Fiscal subject related
- Firstly, Greece’s Independent Authority of Public Revenue issued Decision No. 1170-2023, providing clarifications on the data transmission process on the myDATA platform.
- Greece’s Ministry of Finance published Law 5073/2023, which includes guidance on electronic data transmission, penalties for non-compliance, and e-invoicing.
- The AADE decision states that relevant legal entities must transmit certain data to the myDATA platform, with further guidance to be released soon.
- Entities issuing retail receipts through electronic cash registers will have their data automatically transmitted to the myDATA platform from April 1, 2024 (further details to be announced).
- Entities involved in the sale of electricity, gas, water, telecoms, etc., should transmit relevant data within two days of issuing their records until December 31, 2025.
- Invoices’ data should be transmitted by entities in businesses related to the sale of electricity, gas, water, etc., with the recipient transmitting it if the issuer fails to do so.
- A QR code is required in sales tax records issued via ERP programs or the AADE (IAPR) “Timologio” platform from January 1, 2024.
- In cases of technical connection problems, the relevant data must be transmitted within one day of the deadline (which has changed from the previous 2-day deadline).
Other news from Greece
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Greece’s Tax Authority has implemented stricter rules on business suspensions and fines, targeting incorrect receipts and unreported retail data. Repeat violations can lead to temporary closures, while altered tax systems face severe penalties, highlighting enforcement against tax evasion. Businesses must comply strictly. Greece’s Tax Authority (AADE) has strengthened the rules on business s... Read more
Greece: Clarification on Licensing Rules for Certified e-Invoicing Service Providers
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Already subscriber? LoginGreece Advances e-Invoicing and Delays Part of e-Transport Reporting
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Author: Ivana Picajkić
Greece is advancing mandatory B2B e-Invoicing and e-Transportation reporting through the myDATA platform, expanding real-time tax control over invoices and goods movements. The rollout continues in phases during 2026, with full e-Invoicing coverage from October 1, 2026, Phase B e-Transportation reporting from October 12, 2026, and item-level classification from January 1, 2027. Greece is moving fo... Read more
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Greece Proposes Simpler Penalties for Late VAT Returns
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Author: Ivana Picajkić
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New education was created: Educational videos for Greece
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Author: Tara Nedeljković
The Greek fiscalization framework is based on a combination of certified fiscal devices and digital reporting via the myDATA platform, governed by a structured legal framework and supervised by the tax authority (AADE), applying to defined taxpayers, transactions, and business activities. Businesses, especially retailers, must comply with strict fiscal requirements, including issuing compliant receipts, using certified hardware or service providers, and ensuring real-time or near real-time data transmission to the tax authority. Read more
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Already subscriber? LoginGreece Delayed Mandatory B2B E-Invoicing and Introduced Transition Period
Greece
Author: Ivana Picajkić
Greece has slightly postponed mandatory B2B e-invoicing for large businesses to March 2, 2026, introducing a transition period until May 3, 2026 to allow system adaptation. While penalties are deferred until the end of this period, non-compliance will still be strictly sanctioned as if no invoice was issued. Greece has postponed the start of mandatory B2B e-invoicing. Instead of beginning in Febru... Read more