myData: commencement of the application

ΜΥDATA (my Digital Accounting and Tax Application) – The Ministerial Decision for the commencement of the application “ΜYDATA” regarding the transfer of documents to The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E.") was published.

The recent Ministerial Decision (No. Α 1138 / 2020) clarifies the scope of application, the exceptions, the data transmitted, the time of transmission, the specific obligations of the entities, the procedure, as well as any other necessary issue regarding the implementation of the provisions of article 15A of Law 4174/2013 (A '170) regarding the transfer of documents to The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E.").

 

Ι. SCOPE OF APPLICATION AND EXCEPTIONS

Within the scope of application are all the entities of Article 1 of Law 4308/2014 (Α΄251), regardless of the size and manner of issuance and conservation of their accounting records, which are obliged to transmit the following:

GENERALL DATA TRANSFER

  • Data of the accounting records issued for the documentation of the transactions (invoices and retail data).
  • Data of the accounting records issued in accordance with special tax provisions such as proof of collection of residence duty as well as the data of the invoices issued for the documentation of the collection/payment of the rent.
  • Data of the accounting records that form the accounting and tax base for the extraction of the accounting and tax result of each tax year.

It is clarified that the following do not fall within the scope of the application:

EXCEPTIONS

  • The Holy Monasteries of Mount Athos, which are subject to the special constitution regime.
  • The State, the Regions and Prefectures, the Municipalities and Communities, and the other legal entities of public law, for their activities or acts , which they carry out as public authority, provided that these activities or acts are not subject to VAT  in accordance with the applicable law and Directive 2006/112/ΕC (par.9, Article 8 of Law 4308/2014).

 

ΙΙ. DATA TRANSMISSION

For the uniform application of the procedure, the documents have been standardized, and the data of the documents, and the registrations that will be forwarded to The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E.") is described in detail, in the following table:

DOCUMENT TYPE/REGISTRATION

DATA TRANSMISSION

Invoices

  • Domestic/foreign counterparty data
  • Document type (e.g. Sales Invoice)
  • Document Information
  • Transaction details

Retail Sales Records

  • Issuer Details
  • Type of document (e.g. Retail Sales Receipt)
  • Document Information
  • Transaction details

Other Registrations

  • Distinctive Transmission
    • Payrolls registrations
    • Depreciations registrations
  • Total Transmission
    • Revenues-Expenses settlement records

 

ΙΙΙ. WAYS AND PROCEDURE OF TRANSMISSION

The data mentioned in the previous paragraph is transmitted to the electronic platform myDATA, under summary form, without an analytical distinction between items and records. The data of the accounting records is transmitted per transaction characterization by their issuer and in any case per tax rate and fee, regardless of their value and method of issuance (computerized or handwritten).

Exceptionally, the specified data is transmitted by the recipient of the goods or services (domestic entity) in the following cases:

  • Transactions with non-liable entities abroad, such as intra-community acquisitions, imports from third countries and receives of services (intra-community, third countries etc.)
  • Receipt of retail documents domestic or foreign, such as co-proprietor charges, subscriptions, retail foreign transactions
  • Transactions related to the sale of electricity (only PPC-“DEI”) and water  (“E.Y.D.A.P.”, municipal enterprises, etc.)
  • Transactions with credit institutions
  • Documents of payment of contributions to insurance funds, such as those issued by Social Security Institution (“E.F.K.A”) and
  • Documents which do not comply with the transmission of the defined data by the issuer.

In case the accounting records (invoices, retail sales records) issued by the recipient of the goods or the services (self-pricing) or by a third party by name and on behalf of the seller (pricing-assignment) the specified data is transmitted by the recipient or by the third party which has been assigned the pricing respectively, provided that there is a relevant reference to the prerequisite agreement (par. 5, Article 8 of Law 4308/2014).

The transmission of the data to The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E."), defined by the aforementioned  Ministerial Decision, is carried out by the liable entities electronically in the following ways:

WAYS OF TRANSMISSION

  • Electronic Invoicing
  • Business Management Programs (commercial /accounting, ERP)
  • Special “I.A.P.R”-"A.A.D.E." form
    • For companies that maintain single-entry book method and do not exceed the limits of gross income, as they are defined for the application of case b’ of paragraph 2 of Article 38 of Law 2873/2000
    • For companies that issue up to fifty (50) sales invoices regardless of the accounting system followed, as the number of these, results from the data that was transmitted to the myDATA platform by the end of the previous calendar year  
  • Linked approved cash registers (“ΦΗΜ”) (for retail sales)

The specified data is transmitted as the case may be, either:

  • From the entity itself or an authorized accountant,
  • From the recipient during the self-invoicing process,
  • From the Service Provider of Electronic Invoicing,
  • From the third party in case of invoicing-assignment

 

IV. TIME OF TRANSMISSION AND DOCUMENT’S BRIEFING

Real Time

  • Use of electronic invoicing
  • Linked approved cash registers (“ΦΗΜ”)

20th day of the next month

  • Special Registration Form
  • Self-invoicing
  • Invoicing-assignment

Until the submission of Income Tax Return Statement

Revenues-Expenses settlement registrations

Until the submission of VAT statement

  • Public enterprises and organizations (“ΔΕΚΟ”)
  • Intra- Community
  • Transactions with credit institutions
  • Receiving retail documents
  • Contributions payment documents

Until the submission of WHT taxes

Payroll registrations

As the date of transmission and successful electronic registration in the system of  The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E."), of the data specified herein, the date of issuance of the Unique Registration Number (“M.AR.K.”), is obtained. For the documents that are transmitted through a direct connection of the approved cash registers (“ΦΗΜ”)  with The Independent Authority of Public Revenue (“I.A.P.R”-"A.A.D.E.") the date of transfer and successful registration, results from the information system of the approved cash registers (“ΦΗΜ”).

V. TRANSACTIONS CHARACTERIZATION AND SPECIAL OBLIGATIONS OF THE ENTITIES

Essentially, the time of transaction characterization, is the same as the time of income documents transmission except for the case of the provision of electronic pricing services, that the time of transmission of the transaction revenue characterization can be carried out by the liable companies later and until the 20th day of the next month from the issuance.

In the case of characterization of transaction expenses, the transfer of data by the liable Companies is carried out until the submission of the relevant statement concerning.

 

VI. COMMENCEMENT OF PRODUCTIVE FUNCTION OF THE PLATFORM AND RECEPTION OF THE DATA TRANSMITTED

The dates of transmission of the information are presented in the following table: 

                                       Revenues

                              Revenues

Businesses - Invoices

Dates

Businesses - Invoices

Dates

Businesses using electronic invoicing

20/07/2020

Purchase ledgers issued from 01/10/2020 and forward

01/10/2020

Businesses that use handwritten invoicing or invoicing via ERP

01/10/2020

Purchase ledgers issued from 01.2020 to 09.2020

Until 28/02/2021

Businesses not obliged to use the approved cash registers (“ΦΗΜ”)

01/01/2021

Businesses obliged to use the approved cash registers (“ΦΗΜ”)

01/10/2020

Payroll Registrations from 01/01/2020 to 30/09/2020

Until 31/12/2020

Sales ledgers 2020

Until 31/12/2020

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